ICAN May 2023 Professional Examinations Full Details; Registration, Eligibility, Fees, Time Table, Venue, Important Notice, FIVE-YEAR RULE etc

The Institute is a global professional accountancy organisation and Africa’s largest and highly reputable association of Chartered Accountants. It is a founding member of the International Federation of Accountants (IFAC), Pan African Federation of Accountants (PAFA) and Association of Accountancy Bodies in West African (ABWA). With more than 52,000 members, the Institute is dedicated to developing and promoting the highest educational, professional, and ethical standards in line with its vision and mission statement.

Vision – To be a leading global professional body

Mission – To produce world-class chartered accountants, regulate and continually enhance their ethical standards and technical competence in the public interest.

The Professional Examinations – Since its introduction in 1965, the ICAN CA qualification has become a mark of distinction. It is one of the most respected and recognised professional accounting credentials, by employers in business, government, and a host of other organisations around the world.

To earn the ICAN CA qualification, individuals must study and demonstrate a mastery of accounting, analytical and decision-making skills needed in today’s fast-evolving and competitive workplace by passing the Institute’s rigorous three-level professional examinations which are now conducted twice annually in the months of May and November.

The building blocks of the ICAN CA qualification are firmly grounded in the Institute’s 2021 Professional Examination Syllabus which can be downloaded from the Institute’s website

Dates of the next Examination – The Institute’s May 2023 diet professional examinations are scheduled to hold from Tuesday 16, May to Thursday 18, May 2023.

Eligibility for Enrolment: The examinations are open to the Institute’s registered financial students only. Other interested persons should visit the Institute’s website for guidelines on Students’ Registration.

Examination Registration – The registration portal for the May 2023 diet professional examination will open from Tuesday 31, January 2023 to Friday 12, May 2023. Please note that there will be no extension in the registration date.

Mode of Registration – Candidates must register on-line for the examinations. For details, please see “Directives for Online Registration” below.

Examination Centres – There are over 50 centres all over Nigeria and one each in Buea, Cameroon and London, United Kingdom (UK). Candidates can check the list centres on the Institute’s website:

Examination Fees

LEVELS (N)(N)(N)(N)(N)(N)

Note: fees are exclusive of Bank charges of =N=300. Bank Charges should be made on a separate deposit slip.

Payment Period – Payment of the examination fees will open from Tuesday 31, January 2023 to Friday 05, May 2023.

Students should note that payments will not be received at any bank after Friday 05, May 2023. And that payment does not automatically translate to enrolment for the examination, registration must be duly completed.

Payment centres – All commercial banks in Nigeria for candidates who are taking the examination in Nigeria.


Please, contact our representatives in these centres:

Cameroon Mr. Vutumu Aloysius, FCA on +237675871546,

London Mr. Omusa Baba Ohyoma, FCA on +447766252595,

Free Aid to Candidates – All ICAN Students can download for free the soft copies of Study Texts and Pathfinders from our website using their login details.

PLEASE NOTE: The ICAN Study Texts are available only in soft copy which is accessible on our website


1. BEFORE PAYMENT: Candidates should check their Examination/Financial Status on to confirm the number of paper(s) to be written, amounts payable for the examination fees and annual subscription. Payment of subscription should be made on separate deposit tellers. Please note that examination fees once paid are not refundable nor the examinations deferred to subsequent diet.


a. Pay Direct: Make payment into ICAN e-Collection Account through PAY DIRECT at any commercial bank branch nationwide. Collect your payment teller & receipt and proceed with your on-line registration as stated in (item 3) below. Payment of N300 bank charges is applicable and should be made in a separate teller.

b. Naira Debit Card:
Pay online using your Naira Debit Card by selecting the relevant pay type and following the steps enumerated below:
✓ Go to ICAN website
✓ Click on “Students”
✓ Click on “Professional (Check Exams/Financial status)”
✓ Enter your Registration Number to view your Financial Status.
✓ Select “Pay/View Online on Verve/ MasterCard” OR “ Pay/View Online on VISA Debit Card” (under methods of payment on financial status page)
✓ Click on “sign on” to set up your account or enter your password if you had set up your account before.
✓ Proceed to make separate payments for subscription and examination fees
✓ Print out the transaction receipt for examination fees
✓ Generate your PIN and serial No. at ‘’Pay ICAN’’ by selecting the payment method/platform then Proceed to on-line registration

a) Requirements:
✓ Scanned soft copy (JPEG format, 20kb maximum file size) of your passport photograph (on white background)
✓ Scanned soft copy of your signature. (JPEG format, 20kb maximum file size)
✓ Pin and Serial Numbers
b) Procedures:
✓ Complete the Online form on ICAN website:
✓ Read the examination rules and guidelines and if you agree to abide by them, select “Agree” and click on “Submit”.
Download the following after submission
• Completed online examination form: (Kindly keep a copy of this form showing your PIN as this would be required to check your result)
• Examinations time table, centres and their addresses;
• Examinations rules and regulations & offences and disciplinary measures;
• Examinations warning to all candidates

Note that the third and fourth bullet points above must be read thoroughly and understood by candidates as they will be strictly applied.

4. Visit the website three days after online submission of the examination form to confirm your enrolment, by inputting your PIN, SNo and registration No. at



TUESDAY MAY 16, 20239.00 a.m. 12 .15 p.m.Financial AccountingFinancial ReportingCorporate Reporting
TUESDAY MAY 16, 20231.45 p.m. 5.00 p.m.Management InformationTaxationAdvanced Taxation
WEDNESDAY MAY 17, 20239.00 a.m. 12 .15 p.m.NAPerformance ManagementStrategic Financial Management
WEDNESDAY MAY 17, 20231.45 p.m. 5.00 p.m.Business Management & FinanceAudit & AssuranceAdvanced Audit & Assurance
THURSDAY MAY 18, 20239.00 a.m. 1.00 p.m.NANA Case Study
THURSDAY MAY 18, 20239.45 a.m.  1.00 p.m.NAPublic Sector Accounting and FinanceNA
THURSDAY MAY 18, 20231.45 p.m. 5.00 p.m.Business LawCorporate Strategic Management EthicsNA

Note: *Case study examination is from 9.00am to 1.00pm


1ABAThe New Ultra-Modern, Chidi Ajaegbu ICAN Centre, Aba
2ABAKALIKIEbonyi State University, Permanent Site, Abakaliki
3ABEOKUTAMoshood Abiola Polytechnic, Ojere, Abeokuta
4ABUJA 1De Rainbow Event Marquee, Plot 1193a, off Southern Parkway (After NTA Hq. /AGIS), Garki Area 8, Abuja
5ABUJA 2A Class Park & Event Centre (Opposite JD Park) Along Kashim Ibrahim Way Maitama, Abuja
6ADO-EKITIEkiti State University, Sandwish Village, Iworoko Road, Ado-Ekiti
7AKUREICAN House, Alagbaka, Akure. By Government House. Akure
8AMUWO, LAGOSICAN Centre, Plot 12 Kofo Kasumu Street, Amuwo-Odofin, Lagos
9ASABASaint Patrick’s College, Asaba
10AUCHIEarly Breeds International school, Auchi
11AWKAVirtual Hall 4, UNIZIK Library Extension, Awka
12BENIN-CITYEghosa Anglican Grammar School, New Lagos Rd. Opp. Edo State Post Pry. Education Board, by Okhoro Trafficlight, Benin-City.
13CALABARManagement Development Institute, Mary Slessor Avenue, Calabar
14CAMEROONBuea Catholic University, Buea, Cameroon
15ENUGUUniversity of Nigeria, Nsukka Enugu Campus, Faculty of Bus. Admin. (FBA) Auditorium, Enugu
16GOMBENew Assembly Hall, Behind Commercial Area, Gombe State University.
17IBADANJogor Centre, No.1, Harvester Drive, Off Liberty Stadium Road, Ring Road, Ibadan
18IKEJA 1Lagos Airport Hotel, 111, Obafemi Awolowo Way, Ikeja, Lagos
19IKEJA 310 Degrees Event Centre, Plot 1A, Billings Way, Ikeja, Lagos
20IKEJA 4Pleasant Event Centre, 1, Obanta Avenue, Off Ajao Road, Adeniyi Jones, Ikeja Lagos
21IKEJA 5The GRANDEUR, 17, Billings Way, Oregun, Ikeja, Lagos.
22IKORODURoyal Occasion event centre, along Ikorodu-Itokin Road, Parafa, Opp. Lucky Fibre, Ikorodu, Lagos
23ILESAOsun State College of Education, Ilesa
24ILISAN-REMOBabcock University, Ilisan-Remo
25ILORINRoyal Hall, Royal Shekinah Suites, Opposite NNPC MEGA Station, Ajase IPO, Ilorin
26JALINGONew LT 1C Hall, Taraba State University Kofai ATC
27JOSSarau Centre, Jiyep Road Behind NTA Jos Off Yakubu Gowon Way Jos.
28KADUNACollege of Business & Management Studies (CBMS), Kaduna Polytechnic, Beside Nitel Office, Kaduna
29KANOMaryam Abacha American University of Nigeria, Kano. 5, Adamu Abubakar Gwarzo Road, Hotoro GRA, Kano.
30KEFFINasarawa State University, Keffi
31LAFIAAlmakura hall, Federal University Lafia, Nasarawa State
32LASU, OJOLagos State University Ojo Campus, Lagos.
33LOKOJAFederal University Lokoja, Lecture Theatre (LT-B) Permanent Site (Felele) Lokoja, Kogi State
34LONDONLambeth Accord Conference Centre, Accord House, 336, Brixton Rd, London SW9 7AA
35MAIDUGURIRamat Polytechnic, Maiduguri
36MAKURDICentre For Food Technology and Research (CEFTER), Benue State University, Fr. Alia Street, New GRA, By Road Safety Office Road Makurdi.
37MINNAFederal University of Technology, Bosso Campus, Minna
38MOWERedeemer’s College of Technology, (RECTEM) Redemption Camp, KM46-Lagos-Ibadan Expressway, Mowe, OgunState
39OGBOMOSOAtimaggies Resort, Behind Rubbie Petrol Station along old Ilorin Road (YOACO Area) Ogbomoso, Oyo State
40ONITSHARegina Pacis Model Secondary School, 21 Awka Road, Onitsha, Anambra State
41OSOGBOOsun State University, Oke Baale, Osogbo, Osun State
42OTABells University of Technology, Ota, Ogun State
43OWERRIGovernment Secondary School, Okigwe Road, Owerri, Imo State
44P/HARCOURTUniversity of Port-Harcourt Continuing Education Centre, UST Roundabout, Oroworukwo Mile 3, Diobu, PortHarcourt
45SOKOTOSchool of Nursing Classes, University Teaching Hospital, Sokoto
46UMUAHIAMichael Okpara University of Agriculture, Umuahia
47UNILAG, LAGOSUniversity of Lagos, Multi-Purpose Hall, UNILAG, Akoka, Lagos
48UYOModern Secondary Commercial School, (Modern Training Institute),133, Aka Road, Uyo
49WARRICollege of Education Warri (ETF 2009 Intervention Hall 39)
50YENAGOAICAN Yenagoa & District Society Secretariat, Yenagoa
51YOLAAdamawa State Polytechnic, Yola
52ZARIAKongo Campus, ABU, Zaria.


1. Candidates are advised to check their Examination/Financial Status on ICAN website to ascertain amount payable before making payment for the examinations. Examination fees, once paid, are not refundable or the examination deferred. Outstanding subscription must be paid using separate tellers and not combine with exam fees.

2. Candidates are warned in their own interest not to bring MOBILE/GSM PHONE(S) ELECTRONIC GADGET OR PROGRAMMEABLE DEVICES into the Examination Hall. Anyone found violating this instruction will be stopped from continuing with the examination and the paper WILL BE CANCELLED.

3. Candidates are warned that all kinds of wristwatches (DIGITAL or ANALOG) are not allowed into the examination hall.

4. Candidates are discouraged from bringing valuable items into the examination centres, hence; any loss would be at owner’s risk, and the Institute will not be liable for any loss of personal items.

5. Candidates who have applied for exemption from any level or subject of the examination are advised to confirm that their applications are successful before making payment for the examinations.

6. Candidates are not permitted to apply for EXEMPTION and EXAMINATION at the same time.

7. The registration period for the examination is between Tuesday 31, January 2023 and Friday 12, May 2023. Payment closes on Friday 05, May 2023.

8. Eligibility to combine subjects at different levels of the examinations is only applicable to candidates with recognised professional qualifications and with appropriate exemptions granted and properly authorised. Candidates are advised to contact the Professional Examinations Department to confirm their eligibility.

9. Students are advised to read through the details of the Institute’s newly introduced examinations offences and appropriate disciplinary measures and penalties hosted on the website towards maintaining decorum for achieving a hitch-free examination process.


The Council of the Institute has waived the Ten-Year Rule which mandatorily required candidates to complete all parts of the Institute’s qualifying examination within a period of ten years, from the date of sitting the examination for the first time, as part of its credit system for those taking its professional examinations.


What is ICAN Professional examinations FIVE-YEAR RULE?

In place of the Ten-Year Rule, the Council has approved a Five-Year Rule which now applies only to candidates at the Professional Level of the examinations.

The Five-Year Rule requires that candidates must pass all the papers in the Professional Level within five years from the date they obtain the first credit or will forfeit such credits that were obtained beyond five years.

All credits obtained at this level will therefore be valid for only five-years after which they will lapse. The implication is that candidates are expected to write and pass the Professional Level examinations within five years from the diet they obtain their first credit.


The Five-Year Rule took effect from May 2017 diet.
Credits earned at the Professional level began to count from May 2017 diet of the Institute’s Examinations.

For further enquiries please contact:
or call 01-71003111, 07050180122, 016309354

Ahmed M. Kumshe (Prof.), FCA
Registrar/Chief Executive
Email:, website:

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