ICAN

By Tijjani Ahmad, PhD 

In Northern Nigeria’s academic landscape, few names resonate as profoundly as Professor Kabiru Isa Dandago’s. For those who pursued accounting and related disciplines from the mid-1990s onward, his name was not just familiar; it was synonymous with excellence, innovation, and unwavering commitment. 

A household figure whose books lined our shelves and whose insights shaped our minds, Prof. Dandago lived a life dedicated to paying his dues in every sphere he touched: academically, professionally, administratively, socially, and spiritually. 

Prof. Dandago’s academic journey spanned an impressive 36 years (since 1990), with 19 of those as a full professor, during which he poured his heart into teaching, supervision, and research. His classrooms were not mere lecture halls but crucibles of intellectual growth, where students emerged transformed. He authored numerous papers and books that became foundational texts, demystifying complex financial concepts and inspiring generations of accountants, managers, and scholars. 

At Bayero University, Kano (BUK) and beyond, his supervision of theses and dissertations was legendary, rigorous yet nurturing, always pushing mentees to reach their highest potential. Even in his final days, his contributions to knowledge remained undiminished, a reminder that true scholars never truly retire.

Professionally, Prof. Dandago’s influence extended far beyond academia. He was a pillar in Nigeria’s accounting bodies, serving with distinction at both national and district levels in the Institute of Chartered Accountants of Nigeria (ICAN), the Association of National Accountants of Nigeria (ANAN), and the Chartered Institute of Taxation of Nigeria (CITN). His expertise shaped policies, standards, and practices, ensuring ethical integrity in a field often tested by challenges. 

Administratively, he held pivotal roles, including as Commissioner of Finance in Kano State and as a member of the Tax Appeal Tribunal, where his decisions were marked by fairness, precision, and a deep sense of public duty. These positions were not stepping stones for personal gain but platforms for service, where he navigated fiscal complexities with the wisdom of a sage.

Yet, Prof. Dandago’s greatness was not confined to boardrooms or lecture podiums. Socially, he was a force for good, deeply invested in community service and mentorship. He guided countless young professionals, offering counsel that extended beyond careers into life itself. 

His actions spoke volumes – quiet acts of kindness, support for the underprivileged, and a commitment to uplifting Northern Nigeria’s youth. Spiritually, he lived as a devout Muslim, his faith evident in his humility, generosity, and moral compass. He was a man who walked his talk, drawing from Islamic principles to foster harmony and ethical living in all he did.

My own path with Prof. Dandago began indirectly, through whispers of his reputation. As a student at ABU, I first encountered his name in the books that formed the backbone of our curriculum and in the glowing accounts from our seniors at BUK, who spoke of him with reverence. Little did I know our worlds would intersect so meaningfully. 

Our first direct meeting came in 2011 during my MBA program, when he was assigned to teach Financial and Management Accounting alongside the late Prof. Mohammed Liman, another erudite scholar we lost just last August. Their tandem was a masterclass in itself, blending rigour with inspiration.

Two years later, in 2013, fate brought us together again at Universiti Utara Malaysia, where his presence felt like a continuation of that earlier guidance. From that point onward, Prof. Dandago became more than a teacher; he was a constant in my journey, following my progress with genuine interest. 

Our paths crossed repeatedly—in projects, fora, committees—each encounter enriching me with wisdom. Whether through his direct words, sharp and insightful, or through the subtle power of his example, no one left his company unchanged. He was the true definition of a professor: not just a dispenser of facts, but a cultivator of minds and spirits.

Prof. Dandago’s life was a symphony of service, where every note contributed to a greater harmony. In a world often driven by self-interest, he stood as a paragon of selflessness, reminding us that true success lies in what we give, not what we gain. 

As we gather to honour his memory, his burial today echoes the profound impact he had, crowds drawn not by obligation, but by love and respect for a life well-lived.

May Allah (SWT) grant him eternal peace, forgive his shortcomings, and admit him into Jannatul Firdaus, the highest paradise. 

Adieu Prof.! Sai mun zo.

By Sunusi Abubakar

The primary aim of the Institute of Chartered Accountants of Nigeria (ICAN) is not just about producing accountants; it is about shaping the accounting profession through certified professionals who are fair, accountable, and upright. The profession itself is ultimately built on integrity, honesty, and confidentiality.

To many, passing rigorous ICAN examinations is final, but in reality, it is just a mark of resilience, dedication, and discipline. The true essence of becoming a chartered accountant lies in what one can do after achieving the qualification.

Until I became a chartered accountant, I realised that ICAN was never just about exams: it was about preparing me for continuous learning, growth, and responsibility.

According to Merriam-Webster, a professional is defined as “someone who has specialised training, practices in a recognised occupation, and upholds the standards and ethics of that field.” Going by this definition, one can see that professional life doesn’t require only certification but also continuing professional development to meet the demands of the profession.

Becoming a chartered accountant is a way forward to lifelong learning. One has to continue reading from basic accounting knowledge to Artificial Intelligence, Data Analytics, and Sustainability Reporting. One has to attend ICAN’s Mandatory Continuing Professional Development (MCPD) and enrol in short courses or seminars on tax reforms, IFRS updates, and auditing standards. A professional needs to specialise in key accounting areas such as forensic accounting, risk management, or corporate finance, and earn global certifications such as ACCA, CFA, CPA, CIMA, or CIPFA.

As AI becomes a necessity for accountants, professionals need to leverage it by developing both digital and technical skills. Learning data analytics tools like Power BI and Tableau is essential. Professionalism is not just about a certificate but about the value a professional adds in reality. A professional is expected to know everything within the scope of his profession. Leadership, skills, and global exposure are what make one a true professional.

ICAN is just a foundation, but continuous learning makes an accountant truly relevant and competitive.

Sunusi Abubakar, ACA, wrote from Gangare Quarters, Birnin Kudu, Jigawa State.

By Uzair Adam Imam

The Institute of Chartered Accountants of Nigeria (ICAN) held a prestigious event to mark the investiture of the Kano and District Society’s 43rd Chairman, Sa’idu Musa Bala, for the 2024/2025 term.

The ceremony, which brought together distinguished guests, including professionals in the accounting industry, business leaders, and government officials, took place on Sunday at the Grand Central Hotel in Kano State.

Other notable personalities attended to witness the formal induction of the new chairperson and celebrate the continued commitment to excellence in accounting practice.

A traditional title holder, Sarkin Shanun Kano, Shehu Muhammad, called on the new chairman to work diligently to ensure progress, emphasizing the importance of making significant achievements within the one-year tenure.

He stated, “The new chairman should work tirelessly to ensure that he makes wonderful achievements within the span of twelve months of his tenure. We also wish him the best of luck.”

Professor Kabiru Isa Dandago presented a paper titled “Spirituality and Godliness in Accounting Practice,” highlighting the promise of the accounting profession in the fundamental accounting equation, which represents moral truth: every transaction has a giver and receiver of the same value. He emphasized that accountants must act ethically, faithfully, and consistently in the best public interest.

He was quoted as saying, “However, in real life, accountants have not been able to harmonize or reconcile the latter and the spirit of accounting with happenings in society and to extricate the accounting profession from unethical and unspiritual transactions.”

Professor Dandago further stressed that Nigeria needs all practicing accountants and accounting officers in various public and private sector organizations to be ‘vaccinated’ with SAV (Spirituality, Accountability, and Vigilance) to protect the country’s wealth against the high level of fraudulent practices.

After his inauguration, the new chairman, Sa’idu Musa Bala, expressed his commitment to improving accountancy in Kano State.

He stated, “We are aware of the situation of the accountancy profession in Kano. Kano is the center of commerce in the country. However, many companies are failing every day, and the reason must not be unconnected to the lack of professionalism.”

He added, “Any company that you see making significant progress, if you look behind that company, you will see that they have many chartered accountants guiding them. A chartered accountant is like a medical doctor to any business. A businessman will come, and the chartered accountant will analyze that business, see where it is ‘sick,’ and provide a solution.”

The new chairman and the newly inaugurated executives are determined to ensure the highest standards of professionalism and ethics in accounting practice in Kano State.