The Membership of the Institute consist of two Categories:

  1. The First Category is the Associate Member with designation of CFA
  2. The Second and being the Highest Category is the Fellow Member with designation of FCFA
  3. And members admitted to membership in such grades shall be entitled to use the initials CFA or FCFA after his or her name as the case may be.
      1. A member of the Institute who is an Associate is entitled to use the Professional designation of “Certified Forensic Accountant” and use after his or her names, the initials CFA (Certified Forensic Accountant).
      2. A Fellow member of the Institute is entitle to use the designation of “Fellow of Forensic Accountant” and use the initials FFA after his or her names.


  1. Passing the entire institute’s professional examinations.
  2. Holders of B.Sc or HND in Accounting with seven (10) years post qualification in a senior Accounting position.
  3. Direct Membership entry if the applicant possesses a membership certificate of an accountancy body recognized by the Institute.
  4. Mature Candidates (For eligibility verification on this route, candidates should send their updated C.V to:


There are two (2) categories of Professional Accountancy Bodies whose qualifications are recognized and accepted by the Council of the Institute to Direct Membership. The following are the categories of Professional Accountancy Bodies whose members are eligible for Direct Admission to Membership of the INSTITUTE as ASSOCIATE COST AND MANAGEMENT ACCOUNTANT (ACMA)

  1. Members of Professional Accountancy Bodies chartered by the Act (Law) in Nigeria i.e. ICAN and ANAN.
  2. Members of recognized Professional Accountancy Bodies Abroad such as:

The Chartered Institute of Management Accountants (CIMA), England

Institute of Chartered Accountants of England and Wales (ICAEW)

The American Institute of Certified Public Accountants (AICPA)

The Chartered Institute of Public Finance and Accountancy, (CIPFA) UK

The Chartered Association of Certified Accountants (ACCA)

Institute of Financial Accountants, (IFA) UK

Institute of Management Accountants, (IMA) USA

The Association of International Accountants (AIA), U K.

Certified Management Accountants, (CMA) Canada

The Chartered Institute of Cost and Management Accountants (CICMA), Nigeria

Association of Cost and Management Accountants (ACMA), Nigeria

Institute of Certified Public Accountants of Nigeria (ICPAN), Nigeria



Applicants within Nigeria should download the Membership Application Form below . Completed forms, pay the fees for the membership choice. After payment, candidates should scan their completed form, their original credentials and C.V with evidence of the payment of the fees to and should forwarded by courier services the completed form to The Chief Executive/ Registrar at our physical contact address in Kaduna, Nigeria.


The Membership fees and the bank account details are indicated on the overseas membership application form. To verify your qualifications you can  send an email attaching your current C.V to



Fees stated on the Application form should be paid into the Institute’s bank account stated below:

(a). Pay the sumN150,000:00 for Associate membership or N350,000:00 for Fellow membership into Access Bank Plc. Account Number 0013525018  or Moniepoint Microfinance Bank. Account Number 5562328075


  1. You can pay fees by using your bank mobile app to make transfer into the institute’s Access Bank account number stated above, or
  2. You can pay cash direct into the institute’s bank account number stated above.

NOTE: All fees paid are non refundable

  1. After payment of fees into the institute’s bank account, applicants should scan their completed form, original credentials, C.V and evidence of payment to and send the hard copies of their completed form with two passport photo graphs by courier service to the Chief Executive at the institutes address in Kaduna, Nigeria for processing.
  2. All inquiries on the CFA designation should be directed to  or call  08023100067 ;    08032534636
  3. The institute will not act on any Application Form whose full fees have not been paid into the institute’s bank account.
  4. The CFA  Membership fees is subject to review upward by the Institute’s Council without any notice.


  1. Members and prospective members of the institute should take note that any member of the institute that defaulted in paying his or her membership annual subscription up to three years(3),the membership becomes Dormant and can only be activated after payment of all the arrears of annual subscriptions with the applicable fine. Such defaulting member cannot participate in any activity or forum of the institute.

2.  Members who defaulted in paying their annual membership subscriptions up to five (5) years, their names shall be removed from the Register of Members.

The Nature of work of IFA members


  1. Application for admission to Corporate Membership of the Institute shall be considered in such manner as the Council may direct. Applicants for admission to Corporate Membership shall poses the necessary qualifications appropriate to the grade into which they are admitted, as specified in the Institute’s Bylaws.
  2. The Institute’s Council have power from time to time to make Bye-Laws prescribing the conditions for Admission to any class of Membership not being Corporate Members and for Transferring a Member from one such class to another.
  3. Members of the Institute shall be entitled to describe themselves as being Members thereof in their different grades and to receive all Publications of the Institute, to attend all Meetings, Lectures and other Functions arranged by the Institute. The Member shall receive such advice and assistance in connection with their Professional work, as the Institute Council may be able to offer.
  4. Membership of the Institute of any category shall be personal to the Member and shall not be transferable to any other person by the Member or by operation of law.
  5. Every Member of the Institute shall be Bound to further to the best of his ability the objects, interests and influence of the Institute and shall observe all the Bye-Laws made pursuant to the powers in that behalf herein contained.
  6. Every person shall upon applying for admission, sign an undertaking that he or she will if admitted and so long as he or she is a Member duly observe the Articles and all Rules, Regulations, Bye-Laws of the Institute for the time being in force. He or she will not use the Professional designation of Certified Forensic Accountant or such other designation as may be adopted by the Members in General Meeting or any designations letters denoting membership except while being a Member of the Institute.
  7. A Member of the Institute shall cease to be a member:
    If such Member Resigns by giving notice in writing of his or her Resignation.
    (b) If he or she becomes of Unsound Mind.

(c) If, after the issue of at least three requests for payment of Membership Fees and there is default for a period of six months in the payment of any subscription payable by him/her to the Institute, unless the Institute’s Council considers that there is extenuating circumstances.

(d) If he or she is excluded from Membership under Article 12 hereof.
(e) If he or she otherwise ceases to Qualify for Membership under the Articles.

Provided always that any member who ceases to be a member shall remain subject to any liability imposed upon him/her by Statutes and shall remain liable for all subscriptions and contributions due from or imposed upon him/her for the year in which he/she shall cease to be a Member.


 *Entitle to Membership certificate with a Cover Letter

 *Use of Designation Letters (‘CFA’ or ‘FCFA’ )

 *CPD Seminars Annually

 *News and Updates on the Institute

 *Updates on Current happenings in the Accounting World

 *Access to the Members Area

 *Support Documents

For the practising certificates, click here.

13. Any person ceasing by Death, or otherwise to be a Member of the Institute, shall not, nor his/her representative, have any claim upon or interest in the funds of the Institute, but this Article shall be prejudice to the rights of the Institute at the time of his/her ceasing to be a Member. The privileges of a Member shall not be transferable.

14. Any Member of the Institute may be excluded from membership of the Institute by resolution of the Institute’s Council acting upon the recommendation of a committee established by the Institute for the purpose of considering the matter. The Member concerned shall be entitled to attend a meeting of the Committee and at least seven days notice of such meeting shall be given to him/her. At such meeting he or she shall be entitled to be heard in his own defence but shall not be entitled to take any further part in the proceedings of the Council unless the Committee or the Council shall permit same. The failure for any reason of a member to attend any meeting, to which he shall have been invited, shall be deemed to be abandonment by him/her of his/her rights to Membership of the Institute.

Know the Professional Code of conducts.




Like many professionals, all IFA members are required to complete Continuing Professional Development (CPD) throughout their career.


All of our Associate(CFA) and  Fellow(FCFA)  members, and some of our Retired members, are required to complete CPD on an annual basis. If a member is fully retired and undertake no accountancy work, such member will be exempt from the CPD requirements.


To meet our CPD requirements all our members must:

  • Complete at least 20 units of verifiable CPD each year
  • Complete at least 120 units of CPD over a rolling three-year period
  • Keep your online CPD record up-to-date
  • Complete your annual CPD declaration on 1st November every year
  • Keep evidence supporting your CPD Record for each rolling three-year period (in case you’re selected for a review)

Our approach to CPD is in line with IES 7, the International Education Standard for CPD, set by the International Federation of Accountants (IFAC).