ICAN past questions
Past questions are the most useful revision material that exists for these papers, and the most commonly misused. Working through them the wrong way builds recognition, which is not what the exam tests.
What the published solutions actually tell you
The value is not the answer. It is the mark allocation — how the examiner splits the marks between identifying the right treatment, applying it to the scenario, and concluding. That split is where most lost marks live: a correct final figure with no workings scores a fraction of what it looks like it should.
Read the allocation before the model answer. It tells you what shape your answer needed to be, which is more transferable than the content of any one question.
Attempt first, compare second
Reading a question and its solution together feels productive and teaches you almost nothing. You finish able to recognise a correct answer; the exam asks you to produce one from a blank page.
Write a full attempt, by hand, timed to the marks — roughly 1.8 minutes per mark in a three-hour paper. Then compare, and mark yourself against the allocation rather than against your impression of how it went.
Where past questions stop being enough
They only cover what has already been asked. A syllabus area that has not come up recently is not less examinable — often the reverse. Use the weightings to find what the paper is worth marks on, and past questions to learn how it gets asked. The weightings for every paper are here.
How many exist, by paper
2,911 past questions across 27 papers, each with the Institute’s own published solution.
| Paper | Questions |
|---|---|
| EconomicsATSWA Part I | 168 |
| Business LawATSWA Part I | 168 |
| Financial AccountingATSWA Part II | 168 |
| Information TechnologyATSWA Part II | 168 |
| Principles of Auditing & AssuranceATSWA Part III | 168 |
| TaxationATSWA Part III | 168 |
| ManagementATSWA Part III | 168 |
| Basic AccountingATSWA Part I | 167 |
| Quantitative AnalysisATSWA Part II | 167 |
| Cost AccountingATSWA Part III | 167 |
| Public Sector AccountingATSWA Part II | 166 |
| Communication SkillsATSWA Part I | 132 |
| Business EnvironmentFoundation | 130 |
| Financial AccountingFoundation | 129 |
| Corporate and Business LawFoundation | 129 |
| Management AccountingFoundation | 128 |
| Audit, Assurance and ForensicsSkills | 57 |
| Public Sector Accounting and FinanceSkills | 56 |
| TaxationSkills | 55 |
| Strategic Business ReportingProfessional | 50 |
| Performance ManagementSkills | 37 |
| Financial ReportingSkills | 36 |
| Case StudyProfessional | 31 |
| Financial ManagementSkills | 28 |
| Advanced TaxationProfessional | 28 |
| Advanced Audit, Assurance and ForensicsProfessional | 21 |
| Strategic Financial ManagementProfessional | 21 |
Working them on Edentos
Attempt a question, then reveal the Institute’s solution and the mark allocation beside your answer. Handwritten attempts at Skills and Professional can be photographed and marked against the examiner’s guide.
Past questions and their official solutions are the copyright of the Institute of Chartered Accountants of Nigeria and are available to signed-in candidates only. The counts above describe what Edentos holds.