This policy explains how the notes on Accountants.ng are written, checked, updated and corrected. We publish it so that you can judge how far to trust a page, and so that you know what to do when you find a mistake.
What we publish
We publish study notes, worked examples and practice questions for the Institute of Chartered Accountants of Nigeria (ICAN) examinations. The notes follow the ICAN syllabus, level by level and course by course, and are written for students who are meeting a topic for the first time. We write in plain English, spell out each abbreviation the first time it appears on a page, and explain technical terms where they are first used.
Who is responsible
Accountants.ng is published by Zaicon Digital Technologies. The editor decides what is published and is responsible for the accuracy of every page. If a page names a reviewer, that person has checked the page against the sources listed below before it was published.
How we use AI tools
We use AI writing assistants to help draft, structure and check notes. AI output is never published as it comes. The editor gives the instructions, checks each page against the sources below, corrects what is wrong, and decides when a page is ready. We use the same checks for every page, whoever or whatever produced the first draft.
The sources we rely on
We check each point against the highest-ranking source available, in this order:
- The law and the standards themselves. For example the Companies and Allied Matters Act 2020 (CAMA), Nigerian tax legislation as amended, International Financial Reporting Standards (IFRS), International Standards on Auditing (ISAs) and the standards adopted in Nigeria by the Financial Reporting Council of Nigeria.
- ICAN’s published syllabus and learning materials. We use them to decide what each course covers and how deeply, so that the notes match what is examined.
- Our own checking. Where ICAN’s materials and the law or the standard say different things, we write what the law or the standard says. Where a Pathfinder solution differs from our notes, we tell you so on the page.
- Reputable secondary sources, such as professional-body guidance and law-firm summaries, only where the primary source is not available to us. We do not quote them as if they were the law.
Each topic page that deals with company law carries a short table linking the topic to the sections of CAMA that apply to it.
How a topic page is built
Every topic follows the same pattern: a short summary, key terms in plain English, a check against the syllabus, the rules in more depth, worked examples, advice on how to score marks and the mistakes students commonly make, a quick revision list, and practice questions with model answers. The practice questions and model answers are our own.
ICAN Pathfinder questions
ICAN owns the Pathfinder questions and their suggested solutions. We do not copy them. Where a Pathfinder question tests a topic, the page says which diet and question number to attempt, and which part of the notes to revise first. You should attempt the question from your own copy of the Pathfinder.
Accuracy and the law
Law, tax rates and standards change. We aim to state the position as it applies to the current examination. When we cannot confirm a point from the primary source, we leave it out and do not guess. Numbers in worked examples are illustrations and are not real-life data.
When we update a page
We review notes when the law, a standard or the ICAN syllabus changes, and we review taxation notes after each new Finance Act or major tax law. We also update a page when a reader reports a mistake that we confirm, and when a new Pathfinder is published and a question fits the topic.
Corrections
If you find an error, email [contact email] with the page address and what you think is wrong. We will check it against the sources above, usually within a week. If you are right, we correct the page. If the change affects what a student would answer in an exam, we say so on the page. If we decide not to change something, we will tell you why.
Independence and money
- Reading the notes online is free. We charge for downloadable versions and course packs. Payment never changes what a page says.
- We are not published, endorsed or approved by ICAN and have no commercial link with it.
- We do not publish sponsored notes. If we ever show advertising, it will be labelled and kept apart from the notes.
What the notes are not
The notes support your study. They do not replace ICAN’s official materials, and they are not legal, tax or accounting advice for a real business. We cannot promise any exam result.