INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA ACT

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LAWS OF THE FEDERATION OF NIGERIA 

INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA ACT

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ARRANGEMENT OF SECTIONS

The Institute of Chartered Accountants of Nigeria

1. Establishment of Institute of Chartered Accountants of Nigeria.
2. Election of president and vice-president of the Institute.
3. Council of Institute and membership, etc.
4. Financial provisions.
5. Transfer to Institute of certain property, etc.

The register

6. Appointment of register, etc., and preparation of the register.
7. Publication of register and lists of corrections.

Registration

8. Registration of accountants.
9. Approval of qualifications, etc.
10. Supervision of instructions and examinations leading to approved qualifications.

Professional discipline

11. Establishment of Disciplinary Tribunal and Investigating Panel.
12. Penalties for unprofessional conduct, etc.

Miscellaneous and general

13. Application of Act to un-enrolled persons.
14. When persons are deemed to practise as accountants.
15. Rules as to articles, practising fees, etc.
16. Provision of library facilities, etc.
17. Regulations and rules.
18. Offences.
19. Interpretation.
20. Short title.

SCHEDULE

FIRST SCHEDULE – Supplementary provisions relating to the Council

SECOND SCHEDULE – Transitional provisions as to property, etc.

THIRD SCHEDULE – Supplementary provisions relating to the Disciplinary Tribunal and Investigating Panel

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INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA ACT

An Act to regulate the profession of accountancy and for matters connected therewith.

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[Commencement.] [1st September, 1965]              

ALPHABETICAL INDEX TO THE LAWS OF NIGERIA (UPDATED TO 2018)