ICAN May 2021 Pathfinder: Past Questions PDF
The ICAN May 2021 Pathfinder is available below for all three levels — Foundation, Skills and Professional. Each pack holds the Institute’s actual examination questions for the diet plus its suggested solutions, free to download as PDF. The May 2021 diet closed out the run of diets in which ICAN examined Taxation at Foundation level. For the exact sitting dates and the current schedule, see the ICAN exam timetable.
Download the May 2021 Pathfinder (all levels)
| Level | Subjects | Download |
|---|---|---|
| Foundation | 5 papers | Foundation May 2021 (PDF) |
| Skills | 5 papers | Skills May 2021 (PDF) |
| Professional | 5 papers | Professional May 2021 (PDF) |
Each file is ICAN’s official Pathfinder for the diet: the question paper as sat in the hall, followed by the examiners’ suggested answers and marking commentary. Use them to see how marks are actually awarded, not just whether your final answer is right.
Subjects examined in May 2021
May 2021 was examined under the 2019 syllabus: 15 papers, five at each level. The distinctive feature is Taxation at Foundation, where it sat from the November 2019 diet until May 2021 before moving up to Skills. Quantitative Techniques in Business had already been dropped, and Corporate Reporting has since become Strategic Business Reporting. Treat the list below as a record of that diet, not a current checklist.
Foundation (5 papers)
- Financial Accounting
- Management Information
- Taxation
- Business, Management and Finance
- Business Law
Skills (5 papers)
- Financial Reporting
- Audit and Assurance
- Performance Management
- Public Sector Accounting and Finance
- Corporate Strategic Management and Ethics
Professional (5 papers)
- Corporate Reporting
- Advanced Taxation
- Strategic Financial Management
- Advanced Audit and Assurance
- Case Study
How to study with the May 2021 Pathfinder
Work each Pathfinder as a timed mock, then mark yourself against ICAN’s suggested solution. Three habits separate a pass from a near-miss:
- Time yourself to the real paper. Sit each question in the minutes the marks allow — roughly 1.8 minutes per mark in a 3¼-hour paper.
- Read the examiner’s comments, not just the answer. The Pathfinder tells you where most candidates lost marks. That is your revision list.
- Cover the last four to six diets per subject. ICAN reuses question styles and topic weightings, so patterns show up fast across diets.
Other diets and study resources
- Full ICAN Pathfinder archive (2011–May 2026)
- May 2023 Pathfinder
- November 2022 Pathfinder
- May 2022 Pathfinder
- November 2021 Pathfinder
- November 2020 Pathfinder
- March/July 2020 Pathfinder
- November 2019 Pathfinder
- May 2019 Pathfinder
- ICAN Foundation syllabus and Skills syllabus
- ICAN exam timetable and diet dates
- How to check your ICAN result
- How to become a chartered accountant in Nigeria (ICAN)
Frequently asked questions
Is the May 2021 Pathfinder free to download?
Yes. All three level packs above are free PDFs, each containing ICAN’s questions and suggested solutions for the May 2021 diet.
Does the Pathfinder include answers?
Yes. Every Pathfinder pairs the examination questions with ICAN’s suggested solutions and examiner comments — so you can see the model approach and where marks are gained or lost.
Which syllabus did the May 2021 diet follow?
The 2019 syllabus — 15 papers, five per level. Its signature feature was Taxation at Foundation level; under the syllabus in force today, Taxation is a Skills paper.
How many subjects are in each level?
In the May 2021 diet, the split was 5 + 5 + 5 papers across Foundation, Skills and Professional — 15 papers in total.
When is the next ICAN diet?
ICAN sits two diets a year, in May and November. See the exam timetable for the current diet dates and registration windows.