The two legally recognized professional accounting bodies in Nigeria are the 

a

Nigerian Accounting Association and the Executive Cost and Management Accountants of Nigeria

b

Institute of Certified Public Accountants of Nigeria and the Institute of Cost and Management Accountants

c

Institute of Chartered Accountants of Nigeria and the Association of National Accountants of Nigeria

d

Association of Accountants of Nigeria and the Institute of Management Accountants of Nigeria

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c

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