Transcription of THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA …
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THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA …
1 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA Established by Act of Parliament No. 15 of 1965 REGULATIONS AND EXAMINATIONS SYLLABUS FOR THE TRAINING OF CHARTERED ACCOUNTANTS IN NIGERIA 2014 EFFECTIVE 2014 11/1/2014 2 FOREWORD ISMAI LA ZAKARI, FCA CHAIRMAN, AD-HOC JOINT COMMITTEE ON SYLLABUS REVIEW3 CONTENTS 4 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA PART ONE STUDENTS REGULATIONS AND EXAMINATION SYLLABUS 1. INTRODUCTION The forerunner of the INSTITUTE under the name The Association of ACCOUNTANTS in NIGERIA was established in 1960. This Association was absorbed by the INSTITUTE created by an Act of Parliament No. 15 (The Act) which came into effect on September 1, 1965. The INSTITUTE has, as at December 2013, over thirty-eight thousand, one hundred and two (38,102) members and One hundred and ninety-four thousand, two hundred and sixty nine (194,269) students on its Register.
4 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA PART ONE STUDENTS’ REGULATIONS AND EXAMINATION SYLLABUS 1. INTRODUCTION The forerunner of the Institute under the name “The Association of Accountants
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