ICAN reopens registration window for members to retrospectively document 36-month practice attachment requirement
The Institute of Chartered Accountants of Nigeria (ICAN) has announced a six-month concessionary period allowing members to retroactively document their mandatory audit training, providing relief to accountants who missed previous deadlines.
The Governing Council’s decision, effective January 16, 2026, comes after reviewing representations from members who were unaware of earlier directives requiring documentation of 36 months of practice attachment, including a deadline extension that expired on June 30, 2024.
“After careful review of these representations and in the interest of fairness, the Governing Council has graciously approved a one-time concessionary lifting of the ban,” said Dr. Lanre Olasunkanmi, ICAN’s Registrar and Chief Executive.
Key Requirements
Members seeking to regularize their records must meet several criteria:
- Attestation Letter: A formal confirmation from the Managing Partner(s) of training firm(s) verifying completion of the minimum 36-month audit training requirement
- Financial Proof: Bank statements showing salary or allowance payments for the first and last three months of the practice attachment period. Firms with HR departments may substitute official pay slips with appropriate documentation
- Registration Fee: ₦20,000 for attachment registration through ICAN’s online portal
- Limited Window and Stricter Enforcement
The Institute emphasized that this six-month window represents a final opportunity for compliance. After the deadline, ICAN will permanently discontinue manual applications for practice attachment documentation.
The organisation also warned of “stiffer disciplinary sanctions” for any false, misleading, or fraudulent information submitted by either applicants or their sponsors.
