ICAN Exemptions: Qualifications, Papers and Fees
ICAN gives exemptions — papers you skip rather than sit — to candidates who already hold a relevant accounting qualification. An accredited B.Sc or HND in Accounting typically clears the whole Foundation level and some Skills papers; professional qualifications such as ACCA or ACA can exempt far more. You pay a fee for each exempted paper, and you cannot register to sit and to be exempted from the same paper in one diet. Exact exemptions depend on your qualification and the school that awarded it, and ICAN sets them from its official exemption schedule.
Exemptions are one stage in the complete ICAN qualification guide.
How ICAN exemptions work
Exemptions save you time and money by recognising study you have already done. A few principles govern them:
- Accreditation matters. Exemptions are widest for degrees from institutions ICAN has accredited under its Mutual Cooperation Agreement with Tertiary Institutions (MCATI). A degree from a non-accredited or foreign school may earn fewer papers, assessed case by case.
- They are paper-specific. ICAN exempts named papers, not whole levels by default — though a strong accounting degree often covers an entire level.
- You pay per exempted paper. The exemption fee is charged for each paper waived, separate from registration and exam fees.
- No double-dipping. You cannot apply for exemption and examination on the same paper in the same diet.
Exemptions by qualification
The guide below shows the general pattern. Treat it as a map, not the final word — ICAN confirms the exact papers for your specific qualification and institution when you apply.
| Qualification | Typical exemptions |
|---|---|
| B.Sc / HND Accounting (accredited) | All Foundation papers and several Skills papers |
| B.Sc Accounting (non-accredited / foreign) | Foundation papers, assessed individually |
| B.Sc / HND in other business fields (Banking & Finance, Business Admin, Economics) | Selected Foundation papers only |
| MBA / M.Sc Accounting | Added to a relevant first degree; can extend into Skills |
| ACCA, ACA (ICAEW) and other recognised professional bodies | Wide exemptions, often through Foundation and Skills under reciprocal arrangements |
| ATSWA / AAT graduates | Foundation-level exemptions; a built-in progression route |
| Non-accounting degrees (Arts, Sciences, etc.) | Little to none — most candidates start at Foundation |
If you came up through the ATSWA route or the Accounting Technicians Scheme, your exemptions into the ICAN professional exams are part of the designed pathway — one reason many candidates use ATS as a stepping stone after secondary school.
What exemptions cost
ICAN charges an exemption fee for each paper it waives, on top of your one-time registration and annual subscription. The per-paper amount is revised from time to time and differs across the levels, so confirm the current schedule before you apply rather than relying on figures republished on third-party sites. As of June 2026, exemption and exam fees are listed inside the student portal once you register. Budget for the fact that more exemptions mean more upfront exemption fees — but fewer exam sittings overall.
How to apply for ICAN exemptions
- Register as an ICAN student first and upload your academic credentials. See our ICAN registration guide for the full process.
- Submit your exemption application on the student portal at icanportal.org/professional/exemptions, attaching certificates and transcripts.
- ICAN assesses your qualification against its exemption schedule and your institution’s accreditation status.
- Pay the exemption fee for each approved paper to activate the exemptions on your record.
- Register for the papers you still owe in the next diet and start studying.
Frequently asked questions
Does a B.Sc in Accounting exempt me from the whole Foundation level?
From an ICAN-accredited institution, usually yes — and often some Skills papers too. From a non-accredited or foreign school, exemptions are assessed paper by paper.
Can I be exempted from the Professional level?
No. The Professional level — including the Case Study — must be sat by every candidate. Exemptions cover Foundation and, depending on your qualification, parts of Skills.
Do exemptions cost money?
Yes. ICAN charges a fee for each exempted paper, separate from registration and exam fees. Confirm the current per-paper amount on the ICAN portal.
Can I sit a paper and also claim exemption for it?
No. You cannot apply for examination and exemption on the same paper in the same diet.
Will ACCA membership exempt me from ICAN papers?
Recognised professional qualifications such as ACCA and ACA attract wide exemptions under reciprocal arrangements, typically across Foundation and Skills. ICAN confirms the exact papers when you apply.
Related guides: ICAN registration · Foundation syllabus · Skills syllabus · ATS: ICAN after secondary school · ACCA in Nigeria