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Exam tips, study guides and the law in plain English, from the team behind the notes.

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Campus buildings at Obafemi Awolowo University, Ile-Ife, Nigeria
Study guides

Accounting Cut-Off Marks for Nigerian Universities (2026)

The 2026 JAMB floor, each university minimum UTME score and the UNILAG Accounting merit figure, with a source beside every number.

7 Nov 2026   9 min read
Busy Lagos market and city traffic
Tax guides

32 VAT Exempted & Zero-rated Goods & Services in Nigeria

All 17 zero-rated and 15 exempt goods and services under the Nigeria Tax Act 2025, and what the difference costs a seller in input...

7 Nov 2026   9 min read
Office building in Abuja
Tax guides

How to Register for a Tax ID (TIN) in Nigeria

There is no TIN form: get a NIN or register with CAC, then retrieve your 13-digit Tax ID, with the legal basis, penalties and...

7 Nov 2026   6 min read
A busy city street in Lagos
Tax guides

How to Update Your Tax ID Information

Your Tax ID never changes, so correct the NIN or CAC record behind it and tell your tax authority within 30 days under the...

7 Nov 2026   6 min read
City interchange and skyline in Nigeria
Tax guides

How to Check Your Tax ID Number in Nigeria

Open taxid.nrs.gov.ng, select Individuals or Corporate, enter your NIN or CAC number and read off your 13-digit Tax ID, with the law and fixes...

7 Nov 2026   7 min read
Colleagues studying at a table in front of a bookshelf
Study guides

How to Read an ICAN Theory Question

Divide a part’s marks by the number in capitals to find what one point earns, then price the part in minutes, using ICAN marking...

6 Nov 2026   6 min read
Aerial view of the Lagos business district
Acts and laws

CAMA 2020 Minimum Share Capital: ₦100,000 and ₦2,000,000

Section 27(2)(a) of CAMA 2020 fixes the minimum issued share capital at ₦100,000 for a private company and ₦2,000,000 for a public one; this...

6 Nov 2026   7 min read
A student working on a laptop
Past questions

ICAN Past Questions: How to Revise With Them

Reading a topic shows what you recognise, so use this five-step method with real ICAN questions and marking guides to practise what you can...

6 Nov 2026   6 min read
Students in a classroom in Nigeria
Exam tips

ICAN Foundation Exam Structure and Time Plan

Every ICAN Foundation paper has 20 multiple-choice questions and six written questions, of which you answer four, and the examiners' reports show how to...

6 Nov 2026   6 min read

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