One Profession, Multiple Associations: What the ICAN–ANAN Experience Teaches Nigeria By Dr. Livy-Elcon Emereonye
In many professional circles in Nigeria, there exists a persistent but mistaken assumption that one profession must necessarily be controlled by one association, one institutional voice, or one dominant body. Yet both history and global professional practice demonstrate otherwise. Across the world, many professions operate successfully with multiple professional associations, multiple certifying institutions, and overlapping regulatory frameworks without losing professional identity or public relevance. Nigeria’s accountancy profession — through the coexistence of the Institute of Chartered Accountants of Nigeria (ICAN) and the Association of National Accountants of Nigeria (ANAN) — offers one of the clearest local examples of this reality. Despite having two major professional associations and multiple oversight institutions, the accounting profession in Nigeria has not collapsed. Accountants trained through different pathways continue to function within the same professional ecosystem. This experience carries important lessons about professional plurality, institutional balance, freedom of association, and the dangers of monopolistic tendencies within professional bodies. ICAN, established in 1965, remains the pioneer indigenous accounting professional body in Nigeria and has contributed immensely to the development of accounting standards, manpower training, and financial accountability in the country. However, as the profession expanded, concerns reportedly emerged regarding inclusiveness, accessibility, institutional concentration, and the need for broader participation in the profession. These concerns contributed to the establishment of ANAN in 1993. The emergence of ANAN did not invalidate ICAN. Neither did it destroy the accounting profession. Rather, it created an alternative pathway into the same profession. This is a crucial lesson: One profession does not necessarily require one association.Indeed, this pattern is not unique to Nigeria.Global Examples of Multiple Professional Bodies Within One ProfessionAcross the world, numerous professions accommodate multiple professional associations and certification bodies within the same occupational field. Accountancy in the United Kingdom: In the United Kingdom, the accounting profession operates through several recognized professional bodies, including:the Association of Chartered Certified Accountants (ACCA), the Institute of Chartered Accountants in England and Wales (ICAEW), the Chartered Institute of Management Accountants (CIMA), and the Institute of Chartered Accountants of Scotland (ICAS).All these institutions represent accountants, yet none singularly owns the accounting profession in the UK. Different pathways exist, different institutional cultures exist, yet the profession remains functional and globally respected. Legal Profession in the United States In the United States, lawyers belong to different professional associations at state and national levels. There are : The American Bar Association (ABA), various state bar associations, specialized legal societies, and multiple legal advocacy organizations. Professional identity is not monopolized by one singular body. Medicine and Medical Specialties: Globally, medicine operates through multiple associations and colleges. In the United Kingdom alone, there are: the British Medical Association (BMA), Royal Colleges for various specialties, specialist societies, and multiple advocacy bodies. Similarly, in the United States, physicians may belong to: the American Medical Association (AMA), specialty colleges, state medical societies, and independent professional networks.Yet all remain medical professionals. The Difference Between Regulation and Representation: One major source of confusion in many professional disputes is the failure to distinguish between, regulation, and representation. A regulatory institution primarily exists to protect public interest, establish standards, license practice, and enforce compliance. A professional association, on the other hand, primarily exists to represent practitioners, protect welfare, provide continuing education, encourage networking, and advance professional interests.These functions are not always the same.The Financial Reporting Council of Nigeria (FRCN), for example, performs regulatory oversight functions within accounting, while ICAN and ANAN primarily function as professional associations and certifying institutions. Problems often begin when a professional body starts behaving as though it exclusively owns the profession itself. The Dangers of Institutional Monopoly and Tyranny…Professional associations are valuable institutions, but they are not immune from abuse of power.History — both within and outside Nigeria — shows that organizations can gradually develop authoritarian tendencies, especially where institutional monopoly exists, unchecked. Such tendencies may include: suppression of dissent, victimization of critics, abuse of disciplinary powers, intimidation of members, exclusionary practices, personality cultism, and coercive control over practitioners.When professional bodies become intolerant of disagreement, or stifle divergent views with cabalistic censorship, they risk turning professional environments into spaces of fear rather than intellectual growth – and fear breeds resentment and resentment can leads to revolution.This is dangerous for several reasons. First, it suppresses innovation and honest debate. Professionals may become afraid to express legitimate opinions for fear of sanctions or victimization. Second, disciplinary systems may become politicized and selectively applied. Third, monopoly often encourages institutional arrogance. An association may begin to confuse professional leadership with ownership of the profession itself. Fourth, excessive authoritarianism may eventually produce fragmentation as professionals seek alternative platforms where dignity, fairness, and freedom are better protected.Ironically, many alternative professional associations across the world emerged partly because of dissatisfaction with exclusionary systems or monopolistic institutional cultures. Freedom of Association Also Includes Freedom Not to Associate. This principle is fundamental in democratic societies.Section 40 of the Constitution of the Federal Republic of Nigeria 1999 (as amended) guarantees every citizen the right to: “assemble freely and associate with other persons… and in particular he may form or belong to any political party, trade union or any other association for the protection of his interests. ”Importantly, constitutional freedom of association has also been judicially interpreted to include: freedom not to associate.No professional association should therefore operate as though practitioners must surrender their dignity, conscience, or fundamental rights in exchange for professional belonging. Where a person possesses: recognized qualifications, statutory licensing where applicable, legal authorization,and professional competence, the individual should not be subjected to institutional oppression simply to maintain association membership. No professional should be compelled to tolerate humiliation, intimidation, unlawful victimization, abuse of authority, or suppression of legitimate expression.Professional associations exist to serve professionals — not enslave them.This does not mean professional standards or ethics should be ignored. Rather, it means institutional authority must always operate within the boundaries of fairness, justice, legality, and respect for human dignity. The ICAN–ANAN Lesson for Nigeria: The coexistence of ICAN and ANAN teaches an important democratic and professional lesson:Institutional plurality is not professional weakness. In fact, plurality may encourage: healthy competition, broader participation, improved accountability, institutional innovation, and expanded opportunities for practitioners. Nigeria must therefore move away from the dangerous assumption that every profession must be monopolized by one association or controlled through coercive institutional dominance. No one should be in a toxic relationship all in the of association – and if abused under whatever guise or condition, seek redress.Professional maturity is not measured by monopoly. It is measured by competence, ethics, inclusiveness, fairness, accountability, respect for rights, and institutional civility.
In the final analysis, people consent to be governed; no one elected to be ruled. Being a member of a voluntary association should not make one an object of selective attack or repeated infringement. Those enabling the system of abuse should desist because there will always be consequences.Ultimately, no profession truly grows through fear or coercion. Sustainable professional development thrives best where there is freedom, justice, plurality, mutual respect, and responsible leadership not administrative recklessness and flagrant abuses by the privileged few in position of authority bearing in mind that everybody will not be in power at the same time.The existence of contradictions is not a sign of falsity and its absence does not signify the truth.Power is not only a public trust but it is transient and obeys the dictates of time. However the consequences of things done with power within the period one’s is in control can come immediately or years after leaving office!
REFERENCES.
1. Institute of Chartered Accountants of Nigeria Act, 1965 (Cap I11, Laws of the Federation of Nigeria 2004).
2. Association of National Accountants of Nigeria Act, 1993 (Cap A26, Laws of the Federation of Nigeria 2004).
3. Financial Reporting Council of Nigeria Act, 2011.
4. Constitution of the Federal Republic of Nigeria 1999 (as amended) — Section 40 (Freedom of Association).
5. American Bar Association (ABA).Available at: https://www.americanbar.org
6. Association of Chartered Certified Accountants (ACCA).Available at: https://www.accaglobal.com
7. Institute of Chartered Accountants in England and Wales (ICAEW).Available at: https://www.icaew.com
8. Chartered Institute of Management Accountants (CIMA).Available at: https://www.cimaglobal.com
9. British Medical Association (BMA).Available at: https://www.bma.org.uk
10. American Medical Association (AMA).Available at: https://www.ama-assn.org
11. Nigerian Supreme Court and appellate decisions on constitutional freedom of association and civil liberties under the 1999 Constitution.
12. Dicey, A.V. Introduction to the Study of the Law of the Constitution. Macmillan Publishers.
13. Harold Laski. A Grammar of Politics. George Allen & Unwin.
14. Alexis de Tocqueville. Democracy in America. Vintage Classics.
15. Robert Michels. Political Parties: A Sociological Study of the Oligarchical Tendencies of Modern Democracy. Free Press.
Dr. Livy-Elcon Emereonye Writes from Lagos Nigeria.
