Abstract:
The chartered accountancy qualification - the ACA, of the Institute of Chartered Accountants of
Nigeria (ICAN), with its integrated components (professional development, ethics and
professionalism, practical work experience and professional examinations), is one of the advanced
professional accountancy qualifications globally. Its components taken together, develop technical
knowledge, professional competence, ethical considerations and practical experience which
modern accountants need to function in the business environment. It is specifically designed to
produce future ready accountants in line with the aspirations of the global accountancy profession.
These components, which are complimentary, enable accountants apply theory to practice in their
everyday work.
