MEMBERSHIP GRADE

There are three main categories of membership. These are Fellows, Associates and Graduates

Fellows

Conferment of Fellowship is on application, after an applicant must have satisfied the Council that as an Associate member of the Institute, he/she has acquired at least 5 years cognate experience either in tax practice or administration.

Associates

In accordance with the Charter and Rules and Regulations of the Institute, a person is admitted as an Associate on application provided that:

1. He/she is a graduate member of the Institute and has acquired the relevant tax experience; or
2. Was admitted through direct application into the Institute’s membership

Graduate Members

These comprise of candidates who had passed the prescribed examinations of the Institute. Before final upgrade into Associate membership cadre, graduate members must have acquired practical experience in tax practicing firms as required by Council. The minimum period of full practical experience is 18 months which may be acquired before or after qualification.

NOTE:

1. Members are advised that it is compulsory for them to earn a minimum of 35 credit hours in a year, through participating in various tax education and other activities of the institute.
2. Members who do not earn up to these stipulated credit hours stand the risk of being penalized.
3. The non – residence mandatory Professional Training Programme (MPTP) of the institute attracts a participation fee of N15,000 (Effective 2006)