Exemptions are granted, as shown below, only by section or part and no individual subject exemptions are granted.

1. The only exception to this general rule is that holders of certain approved accountancy qualifications are granted exemption, from final examination for membership and final examination for membership' of Institute of Chartered Secretaries and Administrators

2. ACIB &ACII Exemption from all Foundation, Intermediate and subject-by-subject at P/E I level

3. ACTI All subjects in Foundation, Intermediate Nigeria Taxation and Tax management in P/E I

4. Approved degrees are those officially approved for exemption purposes by the Institute.

EXEMPTION GUIDELINES
Academic qualifications exemption From
a. B.Sc/HND in field of Accounting

1. All Foundation level Intermediate level and P/E 1 level
b. PH.D (Accountancy)

2. All foundation, Intermediate PE 1Financial management Accounting strategy and Management accounting IT Information strategy at P/E II .
c. B.Sc/HND (in other field of studies)

3. Exemptions subjects by subjects at all levels with exceptional at professional examination Section II. These are the only exemptions at present granted. The professional Examination section II is the ultimate test of competence and will not be subject to exemption under any circumstance. No exemption is granted on the strength of incomplete qualifications.

Candidates who consider that the may be eligible for exemption under the above regulations should write to the institute stating qualifications held, enclosing relevant copy certificates and specifying the exemptions sought. The copy certificate must be certified, as being true and unaltered copies of the originals. Original certificates must not be sent.

A fee is payable for the granting of exemption. Candidates granted such exemptions are reminded that institute assumes that they are competent in -the subjects from which they have been exempted.

DOWNLOAD EXEMPTION FORM HERE