Entry requirements for ACCA qualification and exemptions in Nigeria

ACCA QUALIFICATION GRADUATE-ENTRY ROUTE
Relevant degree holders from ACCA-accredited institutions may be exempted from all nine exams in ACCA Fundamentals level and register directly at the Professional level. Some degrees with some relevance may also qualify for exemptions.

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For B.sc in Accounting, B.sc in Banking and Finance and HND in Accounting, you are qualified for exemption in four Papers after you submit your educational transcript. The four Papers include:
  • F1 Accountant in Business AB
  • F2 Management Accounting MA
  • F3 Financial Accounting FA
  • F4 Corporate and Business Law CL.

ICAN and ACA students will be exempted from all nine exams within the Fundamentals level and register directly at the Professional level after submitting your transcript. The exempted papers include:
  • F1 Accountant in Business AB
  • F2 Management Accounting MA
  • F3 Financial Accounting FA
  • F4 Corporate and Business Law CL
  • F5 Performance Management PM
  • F6 Taxation TX
  • F7 Financial Reporting FR
  • F8 Audit and Assurance AA
  • F9 Financial Management FM

B.SC ECONOMICS/BUS ADMINISTRATION
B.sc in Economics/Bus Administration, is also qualified for exemption
  • F1 Accountant in Business AB

ACCESS TO ACCA THROUGH FOUNDATIONS IN ACCOUNTANCY
If you don't meet the minimum entry requirements to start the ACCA Professional level,  Qualification which include any of OND, ND, HND, B.SC, B.TECH or any equivalent qualification, then you will need to start your exams by going through the ACCA Foundations in Accountancy courses before you can continue with the ACCA qualification. You must finish the Diploma in Accounting and Business that is three exams, they are: Accountant in Business (FAB), Management Accounting (FMA) and Financial Accounting (FFA) and afterwards apply for transfer over to the ACCA qualification. You will be exempted from F1, F2 and F3 and then you can writing writing your exams F4 Corporate and Business Law..