It is a prerequisite for entry to the Association’s Examinations that a Candidate must be a Registered Student with the Association.

To be eligible for registration as a Student a person must fulfill to the satisfaction of the Institute on the following conditions:

(i) Be over 16 years of age

(ii) Satisfy the Institute entry requirements

(iii) Be in Accountancy employment (in industry or Commerce Public Service or the Office of an Accountant in Public Practice)

OR

(iv) Be a full-time student on an approved course of Accountancy, which would enable him to proceed with the examinations of the Institute

An application for registration must be made on the Institute’s form for that purpose.

The application must be accompanied by documentary evidence of educational qualifications held (Certified copies of Certificates etc) and letters of confirmation of Accountancy employment from the employer or from the educational institution if undertaking a course of professional studies.

Applications on the basis of Professional Experience only are required to provide acceptable written confirmations (from employers etc) of the details, dates and places of their Professional Experience.

Fees are payable in relation to studentship of the Association as follows:

(i) On application, a Registration Fee as stated on the form of Application for Studentship currently in use.

(ii) Annually on 1st January, a subscription to retain the Studentship.

(iii) The Annual subscription shall be determined by the Council.

Students are not entitled to any voting rights nor may they describe or represent themselves as being Associate Members of the Association or use any designatory letters or description in connection therewith so as to imply Associate or Fellow Membership of the Association.

Students are required to sign an undertaking (indicated in the Application Form for studentship) that they observe the Articles, Constitution and Regulations of the Association as they related to Students: Any breach thereof or other misconduct renders a student liable to disciplinary measures which could include withdrawal of His or Her Student Registration.

To satisfy the Entry Requirements for Registration as a Student with the Institute an entrant must be able to show to the satisfaction of the Association.

That He or She satisfies the Educational Entry Standard i.e. that He or She has been admitted to a University, Polytechnic or similar establishment in Nigeria having obtained the appropriate entry requirements or holds a Nigerian or Overseas qualification which is accepted for entry to a University or Polytechnic in Nigeria.

A List shall be maintained by the Institute of the Qualifications, which meet the Educational Entry Standard. Should an Applicant be in doubt about the acceptability of his or her qualifications enquiry should be made to the Institute before making application for Studentship.

Appropriate documentary evidence of Educational Qualifications held, or where entry is sought other than on the basis of satisfying the Educational Entry Standard on the basis of job experience, the entrants detailed job experience is required to be submitted at the time of Application for Studentship.