STUDENTS REGULATIONS AND EXAMINATION SYLLABUS 2022

PART ONE
STUDENTS REGULATIONS AND EXAMINATION SYLLABUS
Introduction
Objects and Duties
Membership
Chartered Accountants
Designatory Letters
The Practice of Accountancy in Nigeria
The Library
District Societies
Publications
Training Schemes
i. Definition of Training
ii. Approved Work of Accounting Nature
iii. Recognised Training Centres
Practising Licence
Secretariat

PART TWO
STUDENTSHIP REGISTRATION AND TRAINING
Approved Qualifications for Registration
Application for Registration
Conditions to be satisfied

PART THREE
PROFESSIONAL EXAMINATIONS
Structure of the Syllabus
Educational Recognition
Dates and Centres of Examinations
Closing Dates of Entries

REGULATIONS AND EXAMINATIONS SYLLABUS FOR ICAN
Examination Entry
Examination Results
Credit System
Pass Mark
Conversion Arrangements
Examination Time Table
Examination Question Format
Absence from an Examination
Misconduct in an Examination
Exemption Guidelines
Academic Qualifications
Subject by Subject Exemption
Professional Qualifications
Lecturers in Higher Institutions
Explanatory Notes on Exemptions

PART FOUR
EXAMINATIONS SYLLABUS

FOUNDATION LEVEL
A1. Quantitative Techniques in Business (QTB)
A2. Business and Finance (BF)
A3. Financial Accounting (FA)
A4. Management Information (MI)
A5. Business Law (BL)

SKILLS LEVEL
B1. Financial Reporting (FR)
B2. Audit and Assurance (AAS)
B3. Taxation (TAX)
B4. Performance Management (PM)
B5. Public Sector Accounting and Finance
B6. Management, Governance and Ethics (MGE)

PROFESSIONAL LEVEL
C1. Corporate Reporting (CR)
C2. Advanced Audit and Assurance (AAA)
C3. Strategic Financial Management (SFM)
C4. Advanced Taxation (ATAX)
C5. Case Study (CS)