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 of:

* Institute of Chartered Accountants of Nigeria

* Institute of Chartered Secretaries and Administrators

* Association of National Accountants of Nigeria

* Institute of Certified Public Accountants

* Association of Cost and Executive Accountants, Nigeria

* The Chartered institute of Purchasing and Supply Management

* Chartered Institute of Bankers of Nigeria

* The National Institute of Marketing, Nigeria

* University Degree in the field of Accountancy from Approved University or University Degree in other fields

* Diploma from Approved High Institutions/Technologies and

* Other qualifications which the council deem appropriate for exemption purpose

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.



Academic qualifications exemption From

(a) B.Sc/HND in field of Accounting (b) PH.D (Accountancy) (c) B.Sc/HND (in other field of studies)

1. All Foundation level Intermediate level and P/E 1 level

2. All foundation, Intermediate PE1 Financial management Accounting strategy and Management accounting IT Information strategy at P/E II .

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.

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