ICAN May 2026 Pathfinder: Past Questions PDF
The ICAN May 2026 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 2026 diet ran from Tuesday 19 to Thursday 21 May 2026 and was the second diet examined under ICAN’s revised 15-subject syllabus, and the first May sitting of it.
Download the May 2026 Pathfinder (all levels)
| Level | Subjects | Download |
|---|---|---|
| Foundation | 4 papers | Foundation May 2026 (PDF) |
| Skills | 6 papers | Skills May 2026 (PDF) |
| Professional | 5 papers | Professional May 2026 (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.
What each level covered in May 2026
May 2026 was the second sitting of ICAN’s revised syllabus — 15 subjects across three levels (4 + 6 + 5). The subject names below match the current syllabus, so these papers double as up-to-date practice for the next diet. Results for the diet were released in late June 2026.
Foundation (4 papers)
- Business Environment
- Financial Accounting
- Management Accounting
- Corporate and Business Law
Skills (6 papers)
- Financial Reporting
- Audit, Assurance and Forensics
- Taxation
- Financial Management
- Performance Management
- Public Sector Accounting and Finance
Professional (5 papers)
- Strategic Business Reporting
- Advanced Audit, Assurance and Forensics
- Strategic Financial Management
- Advanced Taxation
- Case Study
How to study with the May 2026 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)
- November 2025 Pathfinder — first diet of the new syllabus
- May 2025 Pathfinder — last diet of the old 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 2026 Pathfinder free to download?
Yes. All three level packs above are free PDFs, each containing ICAN’s questions and suggested solutions for the May 2026 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 does the May 2026 diet follow?
The new syllabus. May 2026 was the second diet under ICAN’s revised 15-subject structure introduced in November 2025, which added Financial Management at Skills level and renamed several papers. It is the most current practice material available.
How many subjects are in each level?
In the May 2026 diet, the split was 4 + 6 + 5 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.