The Institute will consider applications for exmptions from holders of the following qualifications:
B.Sc./HND Taxation (from all parts except Professional II)
Associate members of the Institute of Chartered Accountants of Nigeria with at least one-year tax experience. (From all parts except Revenue Law, International Taxation and PE II).
Lawyers (from all parts except Accounting, International Taxation, Revenue Law except where it was offered at the University and PE II)
Other qualifiacations from other recognized professional bodies and institutions acceptable to the Institute. (Subject for subject exemtion except Revenue Law, International Taxation and PE II).
Tax holder (From all parts except Accounting, International Taxation, Revenue Law and PE II)
GRADUATES
These are candidates who have passed the prescribed examination of the Institute and satisfied Council that they are fit and proper persons to be so enrolled.
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