The basic structures of the syllabus are:
(a) Foundation Stage, envisaged as a one year full time course But divided into two sections for the benefits of students not taking such a course. This stage provides an introduction to accountancy and to the environment in which it operates, in managerial, legal and economic terms.
(b) The intermediate stage, divided into four subjects.
(c) Professional stage, divided into two sections. No student will be permitted to enter for the Professional Examination unless he/she passed or has been exempted from the foundation/intermediate examinations.
A) FOUNDATION EXAMINATIONS
1. Financial Accounting 1- Fundamental
2. Management Accounting 1- Fundamental
3. Economics for Business
4. Business Mathematics and Statistics
5. Business Law
6. Business Communication
7. Business Management and Market Organizations
8. Elements of Data Processing.
B) INTERMEDIATE EXAMINATIONS
9. Quantitative Analysis
10. Business Management Accounting-Performance Management
11. Business Taxation
12. Management Information Technology
C) PROFESSIONAL EXAMINATION
13. Audit Reporting and Investigation
14. Advance financial Accounting 11
15. Nigeria Taxation and Tax Management.
16. Public Sector Accounting and Resource Allocation
17. Financial Management Accounting -Strategy
18. Management Accounting 11- Information Strategy
19. Management Accounting 111 – Case Study
20. Management Accounting IV – Decision Making.
Fellowship is by an extended thesis of about 8,000 to 10,000 words on a subject approved by the Institute. In addition, candidates will present a 25,000 – 35,000 words dissertation on a financial subject of their choice.