Level 2 · ICAN Programme
Skills Level
Sharpen the technical craft that separates good accountants from great ones.

Overview
The Skills level bridges academic knowledge and professional practice. You'll master audit, taxation, and performance management with case-driven teaching and rigorous mock examinations modelled on real ICAN diets.
Curriculum
Financial Reporting+
- IFRS framework
- Group accounts
- Complex transactions
- Interpretation
Audit & Assurance+
- Regulatory framework
- Risk & materiality
- Audit evidence
- Reporting
Taxation+
- Personal income tax
- Companies income tax
- VAT & PPT
- Tax planning
Performance Management+
- Advanced costing
- Budgetary control
- Divisional performance
- Decision analytics
Learning outcomes
- Prepare IFRS-compliant financial statements including groups
- Plan and execute an audit engagement end-to-end
- Compute and advise on Nigerian tax positions
- Use management accounting to drive business performance
Requirements
- Completed ICAN Foundation or exemption
- Commitment of 10-12 study hours per week
