Nigerian College of Accountancy

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Nigerian College of Accountancy
Established 1984
Location Jos, Nigeria
Affiliations International Association for Accounting Education and Research

Nigerian College of Accountancy (NCA), is an educational institution in Jos, Nigeria established in 1994 that is operated by Association of National Accountants of Nigeria (ANAN).

NCA is the training arm of ANAN, following International Federation of Accountants standards and pronouncements in training its students. It is a University member of the International Association for Accounting Education and Research (IAAER). The institution is headed by Director-General Dr. Joseph F. Adebisi.[1] Accountancy graduates with a B.Sc. and Higher National Diploma from Nigerian Universities and Polytechnics qualify for admission to a three-year training program at the Nigerian College of Accountancy. On successful completion of the examinations they earn the designation of Certified National Accountant and qualify to join ANAN.[2] The Nigerian College of Accountancy is a Post-graduate Professional College established under Section 8(1)(d) and Section 20 of ANAN Act No. 76 of 1993, as the training arm of the Association. The College first opened its doors to students in 1984 at Barkin Ladi in Plateau State under an Administrative Secretary, who was then designated, Coordinator. In the very first 1984/85 set, only ten professional students were admitted. The figure dropped to four students in 1985/86, and six students in 1986/87 sessions, before rising marginally to fifteen in the 1987/88 session. As a result of the unusually difficult situation faced by the College in those early days, the College temporarily shut its doors in 1988. However, with the promulgation of ANAN Act in 1993, the College picked up dramatically in pace and tempo.

The College operates its campus situated at College of Accountancy Road, Kwall, Bassa Local Government, near Jos, Plateau State. Below is a table showing the College sessions and number of students from inception to the 2013/2014 session:

Each session commences in September. When at full-stream, the College is expected to have an annual intake of 4,000 professional students.

PERMANENT SITE OF THE COLLEGE The College’s permanent site is built on a 382-acre piece of land at Kwall in Plateau State. Presently, the College operates from the permanent site with the following infrastructures: (1) Eight (8) blocks of 28 rooms (per block) en-suite modern hostels, (2) Ultra modern administrative block, (3) Library, (4) Clinic, (5) Examination Administration Building, (6) Ultra-modern Cafeteria, (7) Two (2) 3,000 sitters Lecture/Examination Halls, (8) Generator House with (100 KVA and 200 KVA sound-proof Generators, (9)E-Library facilities, (10) Police Station, (11) Banking facilities. On completion it will possess the various features of a modern village. The buildings will reflect contemporary architectural designs. The permanent site is designed to contain a main building – a multi-storey structure housing the Administrative block, lecture halls, tutorial and workshop apartments. There will be high rise students’ hostels for male and female students separately, as well as, an impressive Sports Centre providing facilities for various games, including swimming pool and football field. Staff Quarters both junior and senior staff are also provided in the master –plan.

Accountant-in-Training Centre containing workshops, apartments and hostels, and Mandatory Continuing Professional Development (MCPD) Centre containing lecture apartments and guest houses are provided for in the plan. There is also provision for Shopping Centre, Post Office, Bank, Students Society Centre, Church and Mosque.

An Auditorium with capacity for 5,000 persons is also under contemplation.


For admission into the Nigerian College of Accountancy, Jos, the Training Arm of the Association of National Accountants of Nigeria, established by Act 76 (formerly Decree 76) of 1993, and charged, among other things, with the duty of advancing the Science of Accountancy in Nigeria, determining the standards of knowledge and skills to be attained by persons seeking to become members of the accounting profession, and promoting the highest standards of competence, practice and conduct among members of the Profession, an applicant must hold a university degree, or a Higher National Diploma.

Graduates of allied disciplines - Business Administration/Management, Banking and Finance and Economics are admitted into the Conversion Programme, preparatory to admission into the Professional Programme. Thus, the College has:

i. Full-Time Student Professional Programme ii. Mature (Part Time) Students Professional Programme

iii. Conversion (Foundation) Programme (comprising students who are seeking admission into the Professional programme).

The approved qualifications for the Conversion Programme are: B.Sc./HND in Banking and Finance, Economics, Business Administration/Business Management and other related courses from recognized tertiary institutions.

THE APPROVED QUALIFICATIONS FOR ADMISSION INTO THE COLLEGE ARE (a) B.Sc. (Accounting) degree from any University approved by National Universities Commission; (b) B.A., B.Com (Accounting) degree from Foreign Universities approved by the Nigerian Ministry of Education; (c) Higher National Diploma in Accounting from any National Board for Technical Education approved Polytechnic;

OTHER CONDITIONS TO BE SATISFIED Every one applying for admission into the College must satisfy the Director-General and the Board of Governors that:

(a) He/She is a fit and proper person to be admitted (b) He/She is not below 20 years of age (c) He/She possesses the basic educational qualifications as set out above.

DURATION OF THE COURSE The course duration is a period of one academic year beginning from September of each year for full-time resident students. Mature students (non-full time resident students) study for a period of two academic years.

Lectures are held at the Nigerian College of Accountancy, Jos, from 8.00am to 4.00pm with one hour break, Mondays to Fridays throughout the course duration. Only Federal Government approved Public Holidays are recognized and observed.

EXAMINATION DATES The examinations are in two streams: The Professional Examination ‘A’ (PEA), and the Professional Examination ‘B’ (PEB).

The PEA holds in the last week of January each year and the PEB holds in the last week of May, each year.

Likewise, Conversion A and Conversion B examinations are also written within the same periods respectively as above.

All examinations are held at the College in Kwall, near Jos, Plateau State.

EXAMINATION RESULTS The result of the examinations are published and displayed at the College premises at Kwall near Jos, Plateau State and her website. Neither the College nor the Association shall entertain any further correspondence relating to individual results. No information as to individual marks can be given.

EXAMINATION TIME-TABLE All papers in each diet of the examination are written in their sequential order, two papers per examination day. For example PEA I is written in the morning of day one and PEA II in the afternoon of day one. All six papers of a stream are written within three days. Similarly PEB I will take place in the morning of day one and PEB II in the afternoon, day one and all six PEB papers are written within three days. The same also apply to all Conversion class examinations.

RESIT EXAMINATIONS A candidate who is unable to pass all the six PEA/four Conversion A papers shall have the opportunity to re-sit the paper(s) failed during the re-sit examinations in March of the year he/she wrote the PEA examinations. A candidate unable to pass all the six PEB/Conversion B papers shall have chance to re-sit the paper or papers he/she failed during the PEB re-sit examination, in July of the year he/she wrote the PEB examination. 50% is the pass mark. Candidates that fail in four (4) subjects or more will be required to rewrite all the six subjects.

MISCONDUCT IN EXAMINATION The Examination Rules and Regulations prohibit a candidate from: (a) Taking into the examination hall or possessing, while in that hall, any books, notes or other materials whether relevant or not to the paper being written except those which are provided in the Examination Docket; (b) Aiding or attempting to aid another candidate or obtaining or attempting to obtain aid from another candidate or supervisor; (c) Sitting in a position other than where his/her registration/examination number falls. (d) Refusing to obey any instruction from the Examination supervisor; and (e) Giving information which is false or misleading in any material particular to the Examination Supervisor.

Any candidate who commits examination malpractice is handed over to the police who are stationed at every examination hall every day of every examination, and later tried also by the examination committee whose recommendations are passed to the Council for ratification.

All candidates are required to get a copy of the Association’s Examination Rules and Regulations during registration and fully digest its content.


1. Academic Qualifications Exemptions A. B.Sc./HND (Accounting) obtained

              from Accredited Institutions in Nigeria      All subjects in the Conversion Class

B. B.Sc./B.A./B.Com/HND (Accounting)

             obtained from recognized foreign institutions.        All subjects in the Conversion Class

C. PGD/M. Sc. (Accounting)

        obtained from recognized institutions in addition 
         to B.Sc/HND in any other related discipline            All subjects in the Conversion Class

D. Ph.D (Accounting) All subjects in the Conversion Class and all subjects in the PEA

2. Professional Qualifications

     A.Institute of Chartered Accountants of Nigeria
       with HND/B.Sc (Accounting)                                     PEA only
    B.     See ANAN Website ( for details



  1. ^ "Director General and Team". ANAN. Archived from the original on 2011-08-11. Retrieved 2011-06-11. 
  2. ^ "About ANAN". ANAN. Archived from the original on 2011-08-07. Retrieved 2011-06-11. 
  3. ^ "History The College". ANAN. Archived from the original on 2011-08-11. Retrieved 2011-06-11. 

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