It is important to note that the courses in the Nigerian College of Accountancy are designed to professionalise the student who is already a graduate of Accountancy. It is assumed that the candidates is very conversant with the theories and principles of Accountancy. Consequently, the objective is to develop students’ ability to practicalise theoretical concepts of a given situation. Secondly, students are advised to strive to know how to tackle various problems, which they are likely to encounter in practice, instead of permutation for passing examinations. Thirdly, emphasis is placed on knowledge, experience and integrity (KEI). These are the triple tests students must pass before admission as members of the profession. Indeed, good behaviour is an essential ingredient in the training process.
Fourthly, while candidates acquire knowledge and integrity during training in the College, they obtain practical experience during the two years accountant-in-training-programme either in public practice, commerce, industry, government or in academics and research, after which they apply for membership in the third year of their practical training. Finally, students who had been in gainful employment and have acquired a minimum of three years relevant accounting experience in senior accounting positions after graduation and NYSC, may, on their passing the postgraduate Professional Diploma examinations, apply for exemption from A.I.T. programme and for admission into membership of the Association.