Institute of Chartered Accountants of Nigeria (ICAN) 


This agreement applies to members in good standing who have gained membership by meeting the education, examination and experience requirements of ICAN.  Subject to assessment of your application you may have rights to advanced standing in the CPA certification program. You must first register as a student with the CPA Atlantic School of Business (CPA ASB).  ICAN members looking to become Canadian CPA’s are required to pass CPA Canada’s Common Final Examination (CFE). Once you have a successful result on the CFE and have met the other membership criteria, you will be eligible to apply for membership with CPA NL.   
 
ICAN members seeking their Canadian CPA designation under this agreement are required to have: 

  • either: 
  • a recognized university degree from a degree-granting institution in addition to successful completion of the ICAN program. Only degrees obtained from post-secondary institutions, which are recognized in the International Handbook of Universities published by the International Association of Universities or a similar recognition service, such as the World Education Services (WES), will be accepted. OR 
  • completion of at least eight years of relevant experience in any of the CPA technical competency areas – Financial Reporting, Strategy and Governance, Management Accounting, Audit and Assurance, Finance and Taxation evaluated as per the CPA Practical Experience Requirements (CPA PER) in addition to successful completion of the ICAN program. 
  • successfully completed the ICAN program 
  • passed the Canadian CPA profession’s Common Final Examination (CFE). ICAN members are allowed three attempts to pass the CFE. After three failed attempts, applicants will be de-registered. If eligible to re-register, applicants must meet all the current entrance requirements in place at the time of re-registration and are no longer eligible for any exemptions from the CPA Professional Education Program (PEP) pursuant to this Agreement.
  • Met the practical experience requirements (term, depth, breadth, and progression) of the Canadian CPA profession subject to the following: 
  • Applicants with more than two years post-designation professional accounting experience will be admitted without a review of their practical experience.
  • Applicants with less than the specified post-designation experience required will be subject to a review of their practical experience obtained pre- and post qualification. 
  • All experience must have been gained as a member or student of ICAN. 

NOTE: Audit and other services requiring registration or licensure are not covered by this agreement.  Members may apply for licensure as a public accountant by fulfilling the necessary requirements. Please refer to the Application for Individual Licensure under Public Accounting Forms and the CPA NL By-Laws on the CPA NL website. 
 
Application Process - Institute of Chartered Accountants of Nigeria (ICAN) 
 
Applicants in this category must contact the CPA Atlantic School of Business (CPA ASB) directly at [email protected]. 
 

Once you have a successful result on the CFE and have met the other membership criteria, you will be eligible to apply for membership with CPA NL.