Become a Chartered Accountant Without a Degree in Accounting

Yes, you can become a chartered accountant without an accounting degree. In Nigeria, ICAN admits graduates of any discipline; you simply sit all three exam levels with fewer exemptions. ACCA goes further and takes you with no degree at all through its Foundations (FIA) route. ANAN runs a conversion programme for non-accounting graduates, and several US states now license CPAs on a bachelor’s-plus-experience path.

Your first degree decides how many papers you skip, not whether you can start. An accounting graduate earns exemptions; a graduate in agriculture, law, engineering or banking writes more papers but follows the exact same route to the same designation. Below are the four routes that matter most to Nigerian readers, what each one demands, and how long they realistically take.

The four main routes at a glance

Route 1: ICAN (the Nigerian standard)

The Institute of Chartered Accountants of Nigeria is the route most Nigerian readers want, and it has never required an accounting degree. ICAN’s own student rules state the entry bar is “a qualification not below University degree or its equivalent.” Its guidelines explicitly list non-accounting disciplines that qualify, including economics, business administration, banking and finance, insurance, law and education.

What you need to register

• A first degree from a recognised university or an HND from an accredited polytechnic, in any field.
• O’level credits in at least five subjects.
• A coloured passport photograph.
• NYSC discharge certificate, call-up letter, or transcripts.
• A practising chartered accountant to endorse (refer) your application.

None of these depend on what you studied. An accounting graduate earns exemptions from some papers; a non-accounting graduate generally writes the full set. To check exactly which papers you can skip, see our ICAN exemptions guide, and follow the step-by-step process in the ICAN registration walkthrough.

The exams: three levels, 15 papers

Under the syllabus in force from the November 2025 diet, ICAN runs three levels totalling 15 subjects:

• Foundation (4 papers): Business Environment; Financial Accounting; Management Accounting; Corporate and Business Law.
• Skills (6 papers): Financial Reporting; Audit and Assurance; Taxation; Performance Management; Public Sector Accounting and Finance; plus the management, governance and ethics paper.
• Professional (5 papers): Corporate Reporting; Advanced Audit and Assurance; Strategic Financial Management; Advanced Taxation; and the Case Study.

You must clear a level before moving up. Exams sit twice a year, in May and November. Students have a fixed number of years to complete the qualification, so plan your diets rather than drifting between them.

What it costs

ICAN charges a one-time student registration fee (last published around ₦15,000), an annual subscription (around ₦7,500), and an examination fee per paper that rises by level, roughly ₦8,500 at Foundation up to about ₦10,500 at Professional. Exemption fees apply per paper you skip. Fees change between diets, so confirm the current schedule on the official ICAN portal before you pay; the figures here are a planning guide, not a quote.

Route 2: ACCA (no degree required at all)

If you have no degree, ACCA is the most accessible chartered route. The full ACCA qualification has academic entry requirements, but its Foundations in Accountancy (FIA) route has none, so school-leavers and career-switchers can start cold.

The FIA Diploma in Accounting and Business covers three computer-based exams, Business and Technology (FBT), Management Accounting (FMA) and Financial Accounting (FFA), plus a short Foundations in Professionalism ethics module. Finish the diploma and you move into the full ACCA qualification with exemptions from its first three Applied Knowledge papers. From there you complete the Applied Skills and Strategic Professional levels and a practical experience requirement to qualify. Most people take three to four years end to end.

ACCA is widely held in Nigeria alongside ICAN. If you are weighing the two, read our side-by-side breakdown: ICAN vs ACCA vs ANAN, and the Nigeria-specific steps in how to become an ACCA-certified accountant in Nigeria.

Route 3: ANAN (the conversion path)

The Association of National Accountants of Nigeria is the country’s second statutory accountancy body. It runs a dedicated conversion programme for non-accounting graduates. Holders of a B.Sc or HND in business administration, management, economics, banking and finance and allied courses are admitted into the conversion stream at the Nigerian College of Accountancy, Jos.

The path runs through a one-year full-time (or 18-month part-time) professional programme and examination, followed by a 36-month Accountants-in-Training period before induction into membership. Members then keep their status through ANAN’s annual Mandatory Continuing Professional Development (MCPD). For more detail, see our ANAN certified professional accountant guide.

Route 4: CPA (the US designation)

The US Certified Public Accountant licence does not require an accounting major, but it does require a bachelor’s degree plus a set number of accounting and business credit hours, which non-accounting graduates can pick up through additional coursework.

The headline change for 2025-26 is the easing of the long-standing 150-credit-hour rule. In May 2025 the AICPA and NASBA approved a new model pathway letting candidates license with a bachelor’s degree (120 hours), two years of experience and a passing CPA exam. States set their own rules, and several have already moved: Virginia’s 120-hour-plus-two-years route took effect on 1 January 2026, and Ohio passed a similar law. Always confirm requirements with the specific state board of accountancy you plan to license under. If a US designation interests you, start with our CPA exams overview.

A faster on-ramp: ATSWA first

Not ready for the full professional exams, or want a recognised qualification while you study? The Accounting Technicians Scheme West Africa (ATSWA) is an ICAN entry-level certification that builds core accounting skills and can feed into the professional route. See becoming ATS (ICAN) certified.

Why bother, if you already have another career?

• Scarcity pays. ICAN has fewer than 60,000 chartered members for a country of over 200 million, so qualified accountants stay in demand and command strong fees.
• It travels. Both ICAN and ACCA are internationally recognised, opening roles and reciprocity abroad.
• You can practise for yourself. Once chartered, you can set up your own audit, tax or advisory firm.
• It stacks with your first field. A lawyer, engineer or banker who is also a chartered accountant is rarer and more valuable than either qualification alone.

Frequently asked questions

Can I register with ICAN if my degree is in agriculture, law or engineering?

Yes. ICAN’s only academic bar is a degree or HND in any discipline plus five O’level credits. Your course of study affects which papers you are exempt from, not your eligibility to register.

Can I become a chartered accountant with no degree at all?

Through ACCA, yes. The Foundations in Accountancy (FIA) route has no entry requirements and leads into the full ACCA qualification. ICAN and ANAN, by contrast, require a degree or HND to start.

How long does it take a non-accounting graduate to qualify with ICAN?

Because you sit all 15 papers with few exemptions and exams run only in May and November, a focused student typically takes around two to four years, depending on how many diets you pass first time.

Do non-accounting graduates get any ICAN exemptions?

Sometimes. Graduates of closely related fields such as banking and finance or economics may earn limited exemptions; most other disciplines write the full set. Check the current exemption table on our ICAN exemptions page.

Is “accountancy” the same as “accounting”?

They overlap but aren’t identical. We explain the distinction, and why it matters for your route, in accountancy vs accounting.

Which route is best for me?

If you live and work in Nigeria, ICAN is the default. ACCA suits you if you have no degree yet or want maximum international mobility. ANAN’s conversion programme fits non-accounting graduates who prefer a structured college route. CPA makes sense if you are targeting the US market. Start from the Pathfinder homepage to compare them.