1. STUDENT MEMBERS: Who are still preparing for one stage or the other in the Institute examinations? These have no terminal certificate that can be evaluated.
2. TECHNICIANS: Are those who have completed a specially designed two – stage examinations known as TI (A & B). The technician’s certificate holders are normally exempted from the foundation stages 1 & 2 of the Institute’s examinations.
Holders of this Technicians certificate are engaged as either AEO (Audit/ accounts) or EO (Audit/ Accounts). These posts attract EUSS 5 or GL06 respectively in the public/ civil service.
3. GRADUATE MEMBERS: Are those who newly qualify after passing the professional stage 111 (The final stage). This category of members cannot use the designation ACMAN until they complete three years of supervised internship during which they are fully involved in auditing/ accounting practice with an establish Associate or Fellow member of the body.
These categories of members are often engaged as either Auditors/ Accountants on EUSS 8 or GL09.
4. ASSOCIATES: Are graduates of the Association who have been certified qualified and competent to serve as Auditors/ Accountants after completing supervised three years internship with good reports and have practiced on their own for at least one year. They are usually placed on grade level EUSS 10/ GL 11 if they are freshly employed without experience, candidates already on a job are usually upgraded to EUSS 11/ GL 12.
5. FELLOW DESIGNATE: Are graduates who as Associate member have had not less than five years of practice in the filed and have in addition submitted an approved original thesis on any topical cost/ management accounting issue. The thesis must be adjudged good and acceptable. These cadres of members are usually not allowed to use the designation FCMAN. However they can be employed into a position attracting a salary scale equivalent to EUSS 13/ GL 14.
6. FELLOW: Fellow designates who successfully passed the fellowship examinations are admitted into the coveted grade of fellows. Such members can use the designation FCMAN and are usually employed into positions not lower than the rank of a Deputy Bursar/ Deputy Director of Audit/ Finance etc. Attracting EUSS 14 /GL 15. Subsequent five years cognate experience usually attracts additional grade level.
