Accounting courses in Nigeria: degree, HND, ICAN, ACCA and short courses compared

Accounting courses in Nigeria fall into four routes: a university BSc, a polytechnic HND, a professional qualification such as ICAN, ANAN, CITN or ACCA, and short courses. A degree or HND is an academic award. A professional body gives a title to practise under. Many students combine two routes.

The four routes at a glance:

• University BSc: four years through UTME, three years through Direct Entry.
• Polytechnic HND: accepted by ICAN and ANAN, and by some universities for Direct Entry.
• Professional bodies: ICAN (with ATSWA for technicians), ANAN, CITN and ACCA.
• Short courses: bookkeeping, tax and reporting skills with no professional title.

What are the accounting courses in Nigeria?

Entry rules change by school and by year. Confirm each one with the school or the professional body.

Route	Awarded by	Usual starting point	You get
BSc Accounting	University	Five credits, UTME	A degree
HND Accounting	Polytechnic	Check the school	A diploma
ATSWA	ICAN	Five credits or OND	AAT certificate
ICAN	ICAN	Degree or HND	Chartered title
ANAN college	ANAN	BSc or HND	Membership
CITN	CITN	See the body	Tax qualification
ACCA	ACCA	See the body	ACCA exams

BSc accounting in Nigeria

A BSc in Accounting takes four years through UTME and three years through Direct Entry. Distance learning is part-time, so it takes longer.

BSc accounting entry requirements

Each school sets its own O'level subjects. Two examples from the schools' own pages:

School	Five credits must include
University of Nigeria	English, Mathematics, Economics, plus Book Keeping, Commerce or Government
OAU distance learning centre	English, Mathematics, Economics, plus two of Government, Financial Accounting or Geography

For UTME subjects and scores, see the JAMB subject combination for accounting and accounting cut-off marks.

Accounting and finance course

The same field appears under several degree names:

• Accounting or Accountancy.
• Accounting and Finance.
• Accounting, Finance and Taxation, offered by Caleb University as a four-year BSc.
• Accounting or Banking and Finance, offered by Landmark University as a four-year BSc.

MSc accounting

Landmark University's accounting department lists a PGD of one year, an MSc of two years and a PhD of three years. Entry rules and fees for postgraduate courses differ by university and were not compared here.

HND accounting in Nigeria

• ICAN accepts a polytechnic HND as a first qualification for registration.
• ANAN's college accepts an HND in Accountancy from an approved polytechnic.
• The OAU distance learning centre admits HND holders in Accounting, Business Administration, or Banking and Finance into Part III of the BSc.

Credit given for an HND differs by university, so confirm it with the school you choose.

How to become a chartered accountant with ICAN

ICAN has three levels: Foundation, Skills and Professional. ICAN's page on becoming an ICAN professional says an applicant must hold a qualification not below a university degree or equivalent, and that a chartered accountant must endorse the application.

ICAN exemption

• Any first degree qualifies you to register, so you do not need an accounting or finance degree.
• Graduates of management and some social science courses are exempted from some ICAN papers.
• ICAN sets exemption fees by category and by paper, based on your earlier qualification.
• ICAN says a wrong exemption payment is not refunded, so confirm your papers first.

ATSWA and the AAT certificate

ATSWA is the ICAN technician scheme for people without a degree. Completing it earns an AAT certificate. The ATSWA page gives these details:

• Entry: five credits including English and Mathematics, an OND, or an NCE.
• Structure: three parts, with four subjects in each.
• Time: at least 15 months for an ordinary-level holder.
• Exams: March and September.
• Progression: holders from 2010 onward can apply for exemption from all Foundation subjects, B2 and B3.

ANAN, CITN and ACCA

ANAN and the Nigerian College of Accountancy

• Admits BSc or HND holders in Accountancy.
• Holders of a BSc or HND in Business Administration, Management, Economics, or Banking and Finance enter a conversion programme.
• Includes a two-year practical placement as an accountant in training before membership.

CITN

• CITN is the tax body.
• Its student page lists a syllabus effective from April 2025 and registration for the October 2026 professional exam diet.
• Its examination structure page gives the paper breakdown.

ACCA course and ACCA exemptions

ACCA's exemptions page lists four levels today: Foundation, Applied Knowledge, Applied Skills and Strategic Professional.

• Exemptions can cover the nine Applied Knowledge and Applied Skills exams.
• No exemptions are given for Strategic Professional exams.
• From 2027 the levels become Foundations, Knowledge, Expertise and Strategic Professional.
• Entry rules were not found on the pages checked, so use ACCA's application page.

Which accounting course should you choose?

Your situation	A sensible first move
Five credits, no degree yet	BSc Accounting, or ATSWA
Hold an HND in accounting	Register with ICAN, or top up to a BSc
BSc in another subject	ICAN, or a conversion programme if allied
Want to work in tax	Look at CITN
Want an international title	Look at ACCA

A degree and a professional exam run side by side. Landmark University says its students can graduate with three certificates, a BSc, an AAT and an ACA, through its link with ICAN.

Online, free and short accounting courses

Short courses in bookkeeping, tax basics and financial reporting give skills but no professional title. Before paying, check:

• Who awards the certificate.
• Whether employers and professional bodies recognise it.
• How many hours it takes.
• Whether any professional body gives exemptions for it.

Fees and durations differ by provider and were not compared here.

Where to start

The ICAN notes cover all three levels, starting with the Foundation level. The accounting principles guide covers the basic ideas first.

Frequently asked questions

Do I need to study finance or accounting to do ICAN?

No. Any first degree qualifies you to register with ICAN, so you do not need a degree in accounting or finance. However, graduates of management and some social science courses are exempted from some ICAN papers. The exact papers depend on your degree, so confirm the list with ICAN before you pay for exemptions.

What accounting courses are available in Nigeria?

You can study a BSc in accounting at a university, an HND at a polytechnic, or a professional qualification through ICAN, ANAN, CITN or ACCA. ATSWA is the technician route run by ICAN. Short courses in bookkeeping and tax also exist, though they carry no professional title and differ widely between providers.

How long does a BSc in accounting take in Nigeria?

A BSc in accounting takes four years through UTME and three years through Direct Entry. Distance learning is part-time, so it takes longer than the full-time route. Some schools use different names for the degree, such as Accountancy or Accounting and Finance, but the length is the same.

Can I become a chartered accountant without a degree?

ICAN's page says an applicant must hold a qualification not below a university degree or equivalent, and accepts a polytechnic HND. If you have neither, ATSWA is the entry route for those with five credits, an OND or an NCE. ATSWA holders can seek exemptions from ICAN papers afterwards.

Is an HND as good as a BSc for accounting?

For professional entry, ICAN accepts an HND from an accredited polytechnic and ANAN's college accepts an accountancy HND. A BSc may suit you better if you want a degree award or postgraduate study, and some universities admit HND holders directly into Part III. Confirm credit with the university first.

Which is better, ICAN or ACCA?

Neither is better for everyone. ICAN is the Nigerian chartered body, with Foundation, Skills and Professional levels. ACCA is an international body whose qualification is changing from 2027. Pick the one your target employers ask for, and check the entry and exemption rules on each body's own site.

Do short accounting courses count towards a professional qualification?

Not automatically. Professional bodies decide exemptions from their own lists of recognised qualifications, so a short course certificate rarely earns any. ATSWA holders, for example, can seek ICAN exemptions as the ATSWA page describes. Ask the body in writing before you pay for a short course expecting credit.