ICAN (Institute of Chartered Accountants of Nigeria) 2026 Exam Pattern: Questions, Marks, Duration & Negative Marking
ICAN (Institute of Chartered Accountants of Nigeria) 2026 exam pattern — number of questions, marks per question, duration, negative marking scheme, section-wise split, and tips to maximise your score within the time limit.
Reviewed by: StudyRoadmap Editorial · Last verified: 2026-04-24
ICAN (Institute of Chartered Accountants of Nigeria) 2026 exam pattern
Multiple papers per diet (June and December): Financial Accounting and Reporting, Auditing and Assurance, Taxation, Business Law, and Management Information Systems. Each paper is 3 hours duration. Foundation level has 4 papers, Intermediate has 5 papers, and Final has 6 papers. Examinations are paper-based with some multiple-choice and long-form questions requiring calculations and narrative answers.
Subjects in this exam
- Accounting: 15 topics
- Economics: 10 topics
- Mathematics: 10 topics
- Business Law: 8 topics