THE IMPACT OF THE INSTITUTE OF CHARTERED ACCOUNTANT OF NIGERIA (ICAN) ON STANDARDS ATTAINED BY NIGERIA ACCOUNTANT(CASE STUDY INSTITUTE OF CHARTERED ACCOUNTANT OF NIGERIA (ICAN) ENUGU BRANCH)

Despite the age of ICAN in Nigeria since established by act of parliament no 15 of 1965. the institute have made some remarkable achievement among which they have cerate provisional for central organization for accountants and auditors in Nigeria, the introduction of strict professional ethical standards and the maintenance of the standards set. The project will be carried out to study the impact of the institute of Chartered Accountant of Nigeria on the standard attained by Nigeria accountant using ICAN Enugu branch. However the research will encounter some constraint regarding tot the effectiveness of her research work. Such as time. The time given for the project is too short and due to that the research could not be able to sources the data needed on the vital places. Also finance problem the research work cannot be carried out effectively without proper finance and this will result to the researcher not able to reach out some places and people for proper information. From this research work the researcher will make some recommendation on the improvement of the institute more especially in the aspect of setting up a standards attainable for an accountant to obtain the professional qualification as a chartered accountant.