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The foreword outlines how rapid globalisation and advances in information technology have transformed the business environment and reshaped finance roles and professional skills. ICAN reviews its syllabus every three years and updates it annually, producing a new learning-material set aligned with current trends. The document describes how new study texts were developed and enhanced, including IT and soft skills, and lists the subjects within foundation, skills, and professional levels, with Business Law covered as a foundation subject.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/business-law-study-text/638668/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/business-law-study-text/638668.png","ImageObject",300,407,{"name":92,"@type":93},"The weather in my hometown","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-01","2026-10-22",true,{"@type":102,"interactionType":103,"userInteractionCount":19},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Why does ICAN update its syllabus and study texts?","Question",{"text":112,"@type":113},"ICAN updates its syllabus to align training with changes caused by globalisation and advances in information technology, and to reflect new developments in the national environment and global accountancy practice.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How often does ICAN review its syllabus and update study materials?",{"text":117,"@type":113},"ICAN reviews its syllabus and training curriculum every three years, while the syllabus is updated annually to incorporate new developments.",{"name":119,"@type":110,"acceptedAnswer":120},"What is included in the newly developed study texts?",{"text":121,"@type":113},"The new study texts were updated to include IT and soft skills in relevant subjects, improving content, innovation, and overall quality.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},638668,1792942170,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":19,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145},1374408744247,"https://ap-avatar.wpscdn.com/avatar/14001251d37d565ec6f?x-image-process=image/resize,m_fixed,w_180,h_180&k=1790672120290115972","Business Law  \nStudy Text  \nThe Institute of Chartered Accountants of  \nNigeria  \nICAN  \nBusiness Law  \nPublished by  \nThe Institute of Chartered Accountants of Nigeria PC 16, Idowu Taylor Street  \nVictoria Island, Lagos, Nigeria Email: [info.ican@ican.org.ng](info.ican@ican.org.ng)[ ](info.ican@ican.org.ng)[www.ican-ngr.org](www.ican-ngr.org)  \nISBN 978-978-57010-0-5  \n© The Institute of Chartered Accountants of Nigeria August 2021  \nAll rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, without the prior permission in writing of The Institute of Chartered Accountants of Nigeria, or as expressly permitted by law, or under the terms agreed with the appropriate reprographics rights organisation.  \nYou may not circulate this Study Text in any other binding or cover, and you must impose the same condition on any acquirer.  \nNotice  \nThe Institute of Chartered Accountants of Nigeria has made every effort to ensure that atthe time of writing the contents of this Study Text are accurate, but neither the Council of the Institute of Chartered Accountants of Nigeria, nor its management or employees shall be under any liability whatsoever for any inaccurate or misleading information this work could contain.  \n[www.icanig.org](www.icanig.org)  \nPublished by  \nThe Institute of Chartered Accountants of Nigeria PC 16, Idowu Taylor Street  \nVictoria Island, Lagos, Nigeria Email: [info.ican@ican.org.ng](info.ican@ican.org.ng)[ ](info.ican@ican.org.ng)[www.ican-ngr.org](www.ican-ngr.org)  \nISBN 978-978-57010-0-5  \n© The Institute of Chartered Accountants of Nigeria August 2021  \nAll rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, without the prior permission in writing of The Institute of Chartered Accountants of Nigeria, or as expressly permitted by law, or under the terms agreed with the appropriate reprographics rights organisation.  \nYou may not circulate this Study Text in any other binding or cover, and you must impose the same condition on any acquirer.  \nNotice  \nThe Institute of Chartered Accountants of Nigeria has made every effort to ensure that atthe time of writing the contents of this Study Text are accurate, but neither the Council of the Institute of Chartered Accountants of Nigeria, nor its management or employees shall be under any liability whatsoever for any inaccurate or misleading information this work could contain.  \n[www.icanig.org](www.icanig.org)  \nF  \nForeword  \nThe business environment has been undergoing rapid changes caused, by globalisation and advancement in Information Technology. The impact of these changes on the finance function and the skills set needed by professional accountants to perform their various tasks have been profound. These developments have made it inevitable for the Institute’s syllabus and training curriculum to be reviewed to align its contents with current trends and future needs of users of accounting services.  \nThe Institute of Chartered Accountants of Nigeria (ICAN) reviews its syllabus and training curriculum every three years , however, the syllabus is updated annually to take cognisance of new developments in the national environment and the global accountancy profession. The Syllabus Review, Professional Examination and Students’ Affairs Committees worked assiduously to produce a 3-level, 15-subject ICAN syllabus. As approved by the Council, examinations under the new syllabus will commence with the November 2021 diet.  \nIt is instructive to note that the last four syllabus review exercises were accompanied with the publication of Study Texts. Indeed, when the first four editions of Study Texts were produced, the performances of professional examination candidates","cbCaihXUKzGSAWZV","https://ap.wps.com/l/cbCaihXUKzGSAWZV","pdf",5061669,333,"English","# Foreword\n## Syllabus review and learning materials\n## Subject structure across levels","[{\"question\":\"Why does ICAN update its syllabus and study texts?\",\"answer\":\"ICAN updates its syllabus to align training with changes caused by globalisation and advances in information technology, and to reflect new developments in the national environment and global accountancy practice.\"},{\"question\":\"How often does ICAN review its syllabus and update study materials?\",\"answer\":\"ICAN reviews its syllabus and training curriculum every three years, while the syllabus is updated annually to incorporate new developments.\"},{\"question\":\"What is included in the newly developed study texts?\",\"answer\":\"The new study texts were updated to include IT and soft skills in relevant subjects, improving content, innovation, and overall quality.\"}]","Business Law - Study Text | PDF",1792692681,839]