ICAN Skills Pathfinder: Past Questions 2014-2026 (PDF)

Every ICAN Skills level Pathfinder from November 2014 to May 2026 is on this page — 24 diets of past questions with ICAN’s suggested solutions and examiners’ reports, each a free PDF download. Grab a single diet from the table below, or open its diet page for that sitting’s dates, subjects and study notes.
Download every Skills Pathfinder (November 2014 – May 2026)
Each file is ICAN’s official Pathfinder for that diet: the Skills question papers exactly as sat in the hall, followed by the suggested answers and the examiners’ commentary on where candidates lost marks.
What the Skills level looks like today
Skills level carries six papers under the current syllabus and is where most candidates spend the longest, so a deep bank of past questions matters more here than at any other level. Taxation has moved around over the years — it sat at Foundation from November 2019 to May 2021 and returned to Skills in November 2021, where it remains.
Under the syllabus in force since November 2025, the Skills level examines 6 papers:
- Financial Reporting
- Audit, Assurance and Forensics
- Taxation
- Financial Management
- Performance Management
- Public Sector Accounting and Finance
Full paper-by-paper detail is in the ICAN Skills syllabus.
How to use 24 diets of past questions
- Work backwards from the newest diet. May 2026 and November 2025 match the current syllabus exactly, so start there and treat older packs as extra technique practice.
- Sit each paper timed. Allow roughly 1.8 minutes per mark, then score yourself against ICAN’s suggested solution — not just the final answer.
- Mine the examiners’ reports. Each Pathfinder names the questions candidates handled worst. Across four to six diets, the same weaknesses repeat — that repetition is your revision list.
Other levels and study resources
- Foundation Pathfinders and Professional Pathfinders
- Full ICAN Pathfinder archive (2011–May 2026) — includes pre-2015 files under the old Intermediate and Professional II structure
- Official ICAN study packs
- ICAN exam timetable and diet dates
- How to check your ICAN result
- How to become a chartered accountant in Nigeria (ICAN)
Frequently asked questions
Are these Skills Pathfinders free to download?
Yes. All 24 PDFs above are free, and each contains ICAN’s questions, suggested solutions and examiners’ reports for the Skills level of that diet.
Do the older diets still match the current syllabus?
Not name for name. Diets from November 2025 follow the current 15-subject syllabus; earlier diets follow the 2021, 2019 or 2014 structures, and some papers have been renamed or moved level. The syllabus column in the table shows which era each diet belongs to, and every diet page lists the exact papers examined at that sitting.
How many past diets should I practise?
Four to six diets per subject is the sweet spot — enough to see ICAN’s recurring question styles and topic weightings without drowning in retired material. Prioritise the newest diets and use the older ones for extra volume on weak topics.
Where are the Pathfinders older than November 2014?
On the main Pathfinder archive. Files from 2011 to May 2014 were examined under ICAN’s earlier structure (including Intermediate and Professional II), so they sit outside this Skills series.
When is the next ICAN diet?
ICAN sits two diets a year, in May and November. See the exam timetable for the current dates and registration windows.