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Foreword - icanig.org

REGULATIONS AND EXAMINATIONS SYLLABUS FOR ICAN 1 Foreword The chartered accountancy qualification - the ACA, of the institute of chartered Accountants of Nigeria (ICAN), with its integrated components (professional development, ethics and professionalism, practical work experience and professional examinations), is one of the advanced professional accountancy qualifications globally. Its components taken together, develop technical knowledge, professional competence, ethical considerations and practical experience which modern accountants need to function in the business environment.

The Institute of Chartered Accountants of Nigeria was initially formed under the name of “The Association of Accountants in Nigeria” which was established in 1960. The association was later absorbed into the Institute which was c r e a t e d by an Act of

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