[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-638567-105":59,"doc-detail-638567-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","ican-2026-study-text-cbl-2026-study-text-2","ICAN 2026 STUDY TEXT - CBL 2026 - Study Text 2","","ICAN 2026 Study Text 2 presents updated learning materials for professional accounting education in Nigeria, framed by a revised 3-level, 15-subject syllabus approved by Council. The publication explains how periodic syllabus and Study Text reviews respond to global economic shifts and emerging developments in the profession. It specifies the updated syllabus take effect from the November 2026 examination diet for five affected subjects and notes sixth-edition updates aligned with international accountancy education requirements.",{"@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/ican-2026-study-text-cbl-2026-study-text-2/638567/",{"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/ican-2026-study-text-cbl-2026-study-text-2/638567.png","ImageObject",300,407,{"name":92,"@type":93},"Rhys","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-01","2026-10-22",true,{"@type":102,"interactionType":103,"userInteractionCount":44},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the purpose of ICAN 2026 Study Text 2?","Question",{"text":112,"@type":113},"It serves as updated study material supporting ICAN professional examination preparation within a refreshed syllabus framework.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How often does ICAN review its syllabus and curriculum?",{"text":117,"@type":113},"ICAN conducts a comprehensive review every three years, complemented by annual updates to reflect emerging trends and developments.",{"name":119,"@type":110,"acceptedAnswer":120},"When does the updated syllabus take effect?",{"text":121,"@type":113},"The updated syllabus affecting the specified subjects is scheduled to take effect from the November 2026 examination diet.","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},638567,1792933454,{"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":44,"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},687207024643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Published 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 978-978-699-741-4  \n© The Institute of Chartered Accountants of Nigeria  \nMay 2026  \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 at the 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  \nForeword  \nAs the global economy continues its rapid evolution, the role of the accounting professionals, anchored in technical excellence, professional competence, and ethical integrity, has never been more critical. Today’s business landscape, shaped by globalisation, technological disruption, and sustainability priorities, is not merely changing, it is redefining the finance function and raising the bar for the capabilities expected of the modern professional accountants.  \nTo remain relevant in a rapidly evolving environment, the Institute's syllabus and training curriculum are designed to equip students with the knowledge and competencies required to thrive in the dynamic fields of accounting and finance. These are continuously reviewed and updated to reflect emerging trends and the evolving needs of users of accounting and related services.  \nThe Institute of Chartered Accountants of Nigeria (ICAN) remains firmly committed to ensuring that its syllabus and training curriculum are current, responsive, and aligned with global best practices. To this end, the Institute undertakes a comprehensive review of these frameworks every three years, complemented by annual updates to reflect emerging trends and developments within both the national and global accountancy profession.  \nFollowing a rigorous and consultative process, the Syllabus Review, Professional Examinations, and Students' Affairs Committees developed a revised 3-level, 15-subject syllabus. This was duly approved by Council and implemented with effect from the November 2025 examination diet.  \nHowever, in the light of the introduction of the Tax Reform Acts, 2025 by the Federal Government, replacing the previous tax regime, as well as other emerging developments within the profession, it has become necessary to further review and update the syllabus to ensure continued relevance and alignment with current realities.  \nAccordingly, the updated syllabus which affects the following five subjects, Corporate and Business Law, Public Sector Accounting and Finance, Taxation, Strategic Business Reporting and Advanced Taxation, is scheduled to take effect from the November 2026 examination diet.  \nThe publication of the Study Texts has consistently accompanied syllabus reviews and contributed significant improvements to the performance of professional examination candidates. In furtherance of its commitment to enhancing student success rates, the Council has also approved the update of Study Texts across the five subjects. This sixth edition has been comprehensively updated to incorporate significant and emerging developments, thereby enriching its contents. It also continu","cbCaibwSncocv583","https://ap.wps.com/l/cbCaibwSncocv583","pdf",6522112,302,"English","# Foreword\n## ICAN syllabus and training review cycle\n## Revised syllabus and effective examination diet\n## Purpose of Study Texts and quality control\n# Acknowledgement","[{\"question\":\"What is the purpose of ICAN 2026 Study Text 2?\",\"answer\":\"It serves as updated study material supporting ICAN professional examination preparation within a refreshed syllabus framework.\"},{\"question\":\"How often does ICAN review its syllabus and curriculum?\",\"answer\":\"ICAN conducts a comprehensive review every three years, complemented by annual updates to reflect emerging trends and developments.\"},{\"question\":\"When does the updated syllabus take effect?\",\"answer\":\"The updated syllabus affecting the specified subjects is scheduled to take effect from the November 2026 examination diet.\"}]","ICAN 2026 STUDY TEXT - CBL 2026 - Study Text 2 | PDF",1792688360,761]