Who may practise as an accountant in Nigeria
Nigeria has two statutory accountancy bodies, each with its own Act: the Institute of Chartered Accountants of Nigeria (ICAN, Act of 1965) and the Association of National Accountants of Nigeria (ANAN, Act No. 76 of 1993). A third body, the Chartered Institute of Taxation of Nigeria (CITN), licenses tax practitioners.
The ANAN Act, as published on ANAN's own website, defines practice widely. Under section 14(1), a person practises if, for pay, they hold themselves out as a member of the Association, give professional help on matters of principle or detail relating to accountancy, or call themselves a "public national accountant".
Section 14(2) excludes people employed by a government or in commerce and industry who do accountants' work for their employer. An in-house finance clerk is outside the rule. An outsider who sells accountancy services for a fee is not.
- Under section 15(2)(b), ANAN's Council may make rules on a practising licence "to be issued annually". The licence is a separate step from membership.
- Under section 17(2), a non-member who practises for reward, or uses a name or title implying membership, commits an offence.
- Under section 17(4), the penalty on summary conviction is a fine of up to N10,000. On indictment it is up to N100,000, up to two years in prison, or both.
- Under section 17(5), directors and managers of a company that commits the offence can be prosecuted too.
The bodies and regulators
CITN's code of ethics page says a practising member must buy a seal and pre-numbered stamps from the Institute for use on reports.
The FRC's public notice on registration says the Financial Reporting Council of Nigeria Act No. 6 of 2011 (as amended) and the Audit Regulations 2020 require public interest entities, professional firms and professional accountants in the financial reporting process to register with the FRC and pay annual dues.
| Body | Role | Official site |
|---|---|---|
| ICAN | Chartered accountants, under the ICAN Act of 1965 | ican.org.ng |
| ANAN | National accountants, under Act No. 76 of 1993 (Cap. A26); annual practising licence | anan.org.ng |
| CITN | Tax practitioners; Council grants a yearly licence to practise as a Chartered Tax Practitioner | portal.citn.org |
| FRC Nigeria | Financial Reporting Council; keeps the National Register of Audit Firms | frcnigeria.gov.ng |
How to check an accountant in Nigeria
None of these bodies offers a public name-by-name search that we could confirm. Each gives a list, a PDF or an email address, so checking takes a few steps.
- Ask for their body, their membership number and the year of their current practising licence.
- For an audit, look the firm up on the FRC National Register of Audit Firms. The FRC page said the list was as at 15 October 2026 and is updated weekly, with corrections made in the following week's update.
- For an ANAN member's firm, download the practising firms PDF from ANAN's site. The copy we saw was dated 22 September 2026. For anything else, write to info@anan.org.ng.
- For tax work, ask for the CITN licence and look for the CITN stamp and seal on the report. CITN's "List of Members in Good Standing" shows who has no unpaid dues. It does not show who holds a practising licence, so ask CITN directly about the licence.
- For an ICAN member, ask ICAN in writing. We found no public register on ican.org.ng, and the site's security certificate had expired when we tried it on 1 November 2026.
Red flags specific to Nigeria
- Membership shown, but no current practising licence. ANAN's licence is issued annually and CITN's is renewed yearly, so last year's licence is not enough.
- A "good standing" list entry offered as proof of a tax practising licence. CITN's list says it shows dues, not licence status.
- A card or letterhead using a title that implies ANAN membership when the person is not a member, or the title "public national accountant" without a licence. Both are caught by sections 14(1)(d) and 17(2) of the ANAN Act.
- An audit offered by a firm that does not appear on the FRC register.
- Tax filings handled by someone with no CITN stamp and seal.