ICAN Past Questions and Answers (PDF): Every Diet, Every Level

ICAN past questions and answers are free to download here as PDF for every diet from November 2011 to May 2026 — 30 diets, every level. Each file is ICAN’s official Pathfinder: the real examination questions, the Institute’s suggested solutions, and the examiners’ report on where candidates lost marks. Pick your diet in the tables below and download directly — no sign-up, no email, no third-party file host.

In a hurry? Jump to a level compilation instead: Foundation · Skills · Professional.

ICAN past questions by diet (November 2014 – May 2026)

These 24 diets follow the three-level structure still used today. The syllabus column tells you which subject arrangement applied — open the diet page for the exact papers examined.

Older past questions (November 2011 – May 2014, four-tier era)

Before November 2014, ICAN examined candidates across four tiers — Foundation, Intermediate, Professional Examination I and Professional Examination II. All 6 of those diets are archived below with complete packs for each tier.

What is inside each PDF?

ICAN publishes one Pathfinder per level after every diet. Each pack contains three things, in order:

• The question papers exactly as candidates sat them, for every subject at that level.
• Suggested solutions — the Institute’s own model answers, showing the workings and presentation the markers reward.
• Examiners’ reports per question: what was tested, how candidates performed, and the specific mistakes that cost marks. This commentary is the most under-used part of the pack and the fastest way to find your revision gaps.

How many past questions should you practise?

Cover the last four to six diets per subject as timed mocks — ICAN reuses question styles and topic weightings, so patterns repeat quickly. Older diets remain useful for volume practice on stable topics (financial accounting, audit approach, tax computation), but check subject names first: the syllabus changed in 2014, 2019, 2021 and again from November 2025. Every diet page above lists exactly which papers were examined at which level for that sitting.

Study resources that pair with these papers

• ICAN study packs — all 15 official study texts for the current syllabus
• Foundation syllabus and Skills syllabus explained
• ICAN exam timetable — current diet dates and registration windows
• How to check your ICAN result
• How to become a chartered accountant in Nigeria

Frequently asked questions

Are these the official ICAN past questions?

Yes. Every file is ICAN’s own Pathfinder publication for that diet and level — the same packs the Institute releases after each examination, unedited. ICAN retains the copyright; they are archived here free as a study aid.

Is “Pathfinder” the same thing as past questions?

Yes. Pathfinder is simply ICAN’s name for its past-question publication. One Pathfinder covers one level in one diet and bundles the questions with suggested solutions and examiners’ reports.

Do the PDFs include answers?

Every pack pairs each question with ICAN’s suggested solution and the examiner’s comments — you see the model approach, not just the final answer.

Which diets match the current syllabus?

November 2025 and May 2026 — the two diets sat under ICAN’s revised 15-subject syllabus. Their papers carry the current subject names, which makes them the most direct practice for the next diet. Earlier diets are still valuable; just map old paper names to their current equivalents (each diet page shows the mapping notes).

Can I get past questions for a single subject?

ICAN publishes the Pathfinder per level, not per subject, so each PDF contains all subjects at that level for the diet. Use your PDF reader’s bookmarks or the pack’s table of contents to jump straight to your paper.

What about ATSWA (ATS) past questions?

ICAN publishes ATS past questions separately under the name Insight. See the ATSWA Insight archive for those, and the ATSWA study packs for the official texts.