There are two main classes of membership of the Institute, namely Certified Public Accountants and Graduate Public Accountants. Persons admitted as members of the Institute shall be designated as Associates and Fellows. Membership is designated by the use of the letters FCPA for fellow and CPA for associate. Graduate public Accountants are not authorized to use any designation whatever.
A Nigerian national, or citizen falling into any of the following categories shall, subject to the provisions of the Articles and any other regulations of the Institute, be admitted to membership of the Institute. A member of any of the following professional accountancy bodies with at least two years relevant practical experience
- The Institute of Chartered Accountants in England and Wales
- The Institute of Chartered Accountants in Ireland
- The Institute of Chartered Accountants of Scotland
- The Chartered Association of Certified Accountants
- The Chartered Institute of Management Accountants
- The American Institute of Certified Public Accountants
- The Institute of Certified Public Accountants of Ireland
- Chartered Institute of Public Finance and Accountancy, UK
- Any other recognized foreign and local Accountancy body in Nigeria that may be approval from time to time
Please note the above is a transitional arrangement and after sometime as will be determined by the trustees/Council, there shall be no further direct admission except solely by examinations.
- Person holding the position of chief Accountants and above or equivalent position in Ministries, Parastatals, Corporations, Board of Internal Revenue in Federal or State Public Service with ten years of relevant experience
- Holders of a First degree or HND or postgraduate degree in Accountancy from a recognized University or Polytechnic in Nigeria or elsewhere with Twelve years of relevant practical experience in the Public or Private sector
- Provided as at the date of application for membership the applicant is holding a position of chief Accountant or chief Internal Auditor or equivalent position in the industry or commercial establishment or private practice or postgraduate experience as per above.