THE IMPACT OF PROFESSIONAL BODIES ON THE DEVELOPMENT OF ACCOUNTANCY PROFESSION IN NIGERIA.

ABSTRACT
In Nigeria there are three well recognized Accountancy professional bodies that see to
the overall affairs of Accountancy profession. These professional bodied are; Institute
of Chartered Accountants of Nigeria (ICAN). Association of National Accountants of
Nigeria (ANAN), Institute of Cost and Management Accountants (ICMA). This work
analysis the impact of professional bodies on the development of Accountancy
profession in Nigeria. In order to find out the impact of these professional bodies on
the development of accountancy in Nigeria, the activities of these professional bodies
were examined. The mutual relationship among these professional bodies was studies
and various impacts created by some organs of professional bodies such as society of
Woman Accountants of Nigeria, Chartered Accountants in Business etc, were also
examined. Secondary data were the main source of data used for the analysis.
Analysis made disclose that professional accounting bodies have made a great impact
in the development of Accountancy profession in Nigeria. The problems and
prospects of accountancy professional bodies were examined and recommendation
made for further development of accountancy profession in Nigeria.

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