Exam article

ICAN and ACCA: how ICAN describes the relationship

ICAN

See the ACCA row on ICAN's published exemption guide, and what that does and does not mean for someone choosing a qualification.

29 Sept 2026

Two qualifications, one official ICAN statement

Welcome to Learn. When planning your accounting career, you might wonder how different professional bodies interact. This page reports strictly on the exemption table published by ICAN, rather than ACCA rules. ICAN remains the Nigerian statutory body established by Act No. 15 of 1965, as detailed on the official Steps to ACA page. We will focus entirely on what ICAN officially publishes regarding ACCA exemptions.

What ICAN lists for ACCA members

According to the ICAN professional student page, the institute groups ACCA UK together with CPA USA, ICAS UK, and ICAI UK. For professionals holding these qualifications, ICAN grants exemptions across all levels except for three specific papers. The remaining papers you must sit are A4 Corporate and Business Law, B6 Public Sector Accounting and Finance, and C4 Advanced Taxation.

ICAN provides a second exemption row if you also hold a Nigerian B.Sc. Accounting, which carries a different published rate. Please note that CIMA UK and ICAEW have their own separate rows and are not grouped into the ACCA category. Because exemption rules and financial requirements can update, you must confirm the exact details on the live ICAN portal before paying or booking your exams.

What this does not decide

It is important to note that ICAN does not claim that ICAN and ACCA are the exact same credential. The published table only outlines the specific papers that are waived for ACCA members. Any questions about employer preference or mutual recognition beyond this table are outside the scope of ICAN's official exemption list. To understand how your prior learning fits into the broader ICAN structure, you can read our guide on exemptions.

Confirm before you pay

You must secure your exemption approval before making any exam payments. ICAN clearly states on the ATSWA student page that wrong payments are not refunded. We treat this as ICAN's general warning for all exemption applications. Always ensure your ACCA status is formally assessed by ICAN before you pay any fees. For more details on starting this process, please review our eligibility guidance or read more about the qualification steps.

Official facts stay on the ICAN guide.

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