A. Institute of Certified Public Accountants of Nigeria and the Institute of Cost and Management Accountants of Nigeria
B. Association of Accountants of Nigeria and the Institute of Management Accountants of Nigeria
C. Institute of Chartered Accountants of Nigeria and the Association of National Accountants of Nigeria
D. Nigeria Accounting Association and the Executive Cost and Management Accounts of Nigeria

Correct Answer:

Option C – Institute of Chartered Accountants of Nigeria and the Association of National Accountants of Nigeria

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