ICAN May 2025 Pathfinder: Past Questions PDF
The ICAN May 2025 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 2025 diet ran from Tuesday 20 to Thursday 22 May 2025 and was the last diet sat under ICAN’s old syllabus before the 15-subject revision took effect in November 2025.
Download the May 2025 Pathfinder (all levels)
| Level | Subjects | Download |
|---|---|---|
| Foundation | 4 papers | Foundation May 2025 (PDF) |
| Skills | 5 papers | Skills May 2025 (PDF) |
| Professional | 6 papers | Professional May 2025 (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.
Read this before you study the May 2025 papers
May 2025 was the final diet under the previous syllabus. From November 2025 ICAN moved to a revised 15-subject structure that renamed several papers and added Financial Management at Skills level. The papers are still excellent practice — core techniques in accounting, tax, audit and reporting do not change — but map each paper to its current-syllabus equivalent so you are not revising a topic that has moved or been renamed.
Foundation (4 papers)
- Financial Accounting
- Management Information
- Business, Management and Finance
- Business Law
Skills (5 papers)
- Financial Reporting
- Taxation
- Performance Management
- Audit and Assurance
- Public Sector Accounting and Finance
Professional (6 papers)
- Corporate Reporting
- Advanced Audit and Assurance
- Advanced Taxation
- Strategic Financial Management
- Corporate Strategic Management and Ethics
- Case Study
How to study with the May 2025 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 2026 Pathfinder
- November 2025 Pathfinder — first diet of the new syllabus
- November 2024 Pathfinder
- May 2024 Pathfinder
- November 2023 Pathfinder
- May 2023 Pathfinder
- November 2022 Pathfinder
- May 2022 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 2025 Pathfinder free to download?
Yes. All three level packs above are free PDFs, each containing ICAN’s questions and suggested solutions for the May 2025 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.
Is the May 2025 Pathfinder still useful under the new syllabus?
Yes, with one caveat. The examinable techniques carry over, so the papers are strong practice. Just map each subject to its current-syllabus name — for example, Corporate Reporting is now Strategic Business Reporting, and Management Information is now Management Accounting.
How many subjects are in each level?
In the May 2025 diet, the split was 4 + 5 + 6 papers across Foundation, Skills and Professional — 15 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.