ICAN FOUNDATION BUSINESS ENVIRONMENT STUDY PACK

Business environment 

Business Environment is a newly introduced Foundation-level course by the Institute of Chartered Accountants of Nigeria (ICAN), designed to replace the previous Business, Management, and Finance (BMF) course. Starting from November 2025, this course reflects ICAN’s commitment to providing updated and relevant content that prepares future accountants for today’s dynamic business landscape.

The course offers essential knowledge of the economic, legal, and organizational factors that shape business operations, helping candidates build a strong foundation for professional success.

Candidates who previously scored below 50% in BMF are required to take and pass Business Environment in its place.

Whether you’re starting your ICAN journey or re-sitting, this course is tailored to equip you with the insight and practical understanding needed to thrive in both local and global business context