Provisional members consist of all other persons involved in the accountancy or taxation profession but may not qualify directly as professional members. To be admitted as a provisional member, a person must meet the following qualifications:

• • Holder of one of the following qualifications in accounting, auditing or taxation:
• • Students not less than 18 years of age who are enrolled in and are undergoing a course of study in accountancy or taxation
1. Bachelor Degree from the higher learning Institutions recognized by the Government
2. Ordinary Diploma from Institutions recognized by the Government
• •A person employed as an accountant, auditor, or tax officer in public or private sector but not qualified as a professional member
• • A Non-practicing tax consultant registered by the Institute having met the conditions stipulated under ZIAAT Regulations

Click here to view the Membership Registration Guidelines