In ICAN & CAMA 2020, what business rescue / insolvency mechanisms were newly introduced into Nigerian corporate law to prevent premature liquidation of distressed companies?

CAMA 2020 introduced Company Voluntary Arrangements (CVA, Sections 434–442) and Administration (Sections 443–549), allowing an Administrator to manage a distressed company's affairs to rescue it as a going concern, alongside Netting provisions for financial contracts.

In Nigerian Law School Bar Finals (Property Law & Wills), what are the formal requirements for a valid statutory Will under Section 9 of the Wills Act 1837 / Wills Law of Lagos State, and what are the traditional limitations on testamentary freedom in Nigeria?

A Will must be in writing, signed by the testator (or by someone in his presence and by his direction), in the presence of at least TWO (2) witnesses present at the same time, who then attest and subscribe the Will in the testator's presence. Customary law restrictions include the Bini/Edo 'Igiogbe' (the principal family house where the deceased lived and died cannot be devised away from the eldest surviving son—Idehen v. Idehen) and Islamic Law restrictions (no more than one-third of net estate can be willed to non-heirs without heirs' consent—Yunusa v. Adesubokan).

In MDCN & NMCN Maternal Health, how is Active Management of the Third Stage of Labour (AMTSL) performed to prevent Postpartum Haemorrhage (PPH)?

1. Administration of a prophylactic uterotonic drug within 1 minute of delivery of the baby (Oxytocin 10 IU IM is first choice, or oral/sublingual Misoprostol 600 mcg in community settings without cold chain), 2. Controlled Cord Traction (Brandt-Andrews manoeuvre) with counter-traction on the uterus above the symphysis pubis during a contraction, and 3. Uterine tonus assessment after placental delivery.

In MDCN Pediatrics & Oncology, what is the viral association, chromosomal translocation, classic presentation, and histopathology of Endemic (African) Burkitt Lymphoma?

Strongly associated with Epstein-Barr Virus (EBV) and chronic holoendemic Plasmodium falciparum malaria. Driven by translocation t(8;14) involving the c-MYC oncogene on chromosome 8 and IgH on chromosome 14. Presents classically as a rapidly growing jaw/maxillary or abdominal mass in children aged 4–9 years, showing a 'starry-sky' appearance on histology (macrophages ingesting apoptotic tumor cells) and dramatic response to cyclophosphamide-based chemotherapy.

In ICAN Petroleum Industry Act (PIA) 2021 Taxation, what two taxes replaced the old Petroleum Profits Tax (PPT) for upstream petroleum operations under the PIA 2021?

The Petroleum Industry Act (PIA) 2021 replaced the single PPT with a dual tax regime for converted/new acreage: 1. Hydrocarbon Tax (HT, applicable to crude oil, condensates, and natural gas liquids from onshore and shallow water at 15%–30%) and 2. Companies Income Tax (CIT at 30% applicable to all upstream, midstream, and downstream companies).

In Nigerian Law School Bar Finals (Election Petitions under the Electoral Act 2022), within how many days must an Election Petition be filed and heard by an Election Tribunal?

Under Section 285 of the 1999 Constitution (Fourth Alteration) and the Electoral Act 2022, an election petition must be filed within 21 days after the declaration of the election results; the Election Tribunal must deliver its judgment in writing within 180 days from the date of filing the petition, and an appeal must be disposed of within 60 days from the delivery of judgment.

In NMCN (Nursing and Midwifery Council of Nigeria), how do you calculate intravenous (IV) fluid drip rates in drops per minute (gtt/min)?

Drip rate (gtt/min) = [Total Volume to be infused (mL) × Drop Factor (gtt/mL)] / Total Time in minutes. Standard macrodrip giving sets in Nigeria have a drop factor of 20 gtt/mL (or 15 gtt/mL for blood giving sets), while pediatric microdrip (burette/soluset) sets have a drop factor of 60 gtt/mL.

In Nigerian Law School Bar Finals (Property Law Practice - Land Use Act 1978), in whom is all land in each State vested, and what is required for a valid alienation of a Statutory Right of Occupancy?

Under Section 1 of the Land Use Act 1978, all land comprised in the territory of each State (except federal land) is vested in the Governor of that State in trust for all Nigerians. Under Section 22, a holder of a Statutory Right of Occupancy cannot alienate their right by assignment, mortgage, transfer of possession, or sublease without FIRST obtaining the Governor's Consent (Savannah Bank v. Ajilo); any alienation without consent is inchoate/null and void.

In Nigerian Law School Bar Finals (Civil Litigation), what are the four primary modes of commencing a civil action in the High Court of a State or Federal High Court, and when is each used?

1. Writ of Summons: used for contentious actions involving substantial disputes of fact (requires pleadings); 2. Originating Summons: used for non-contentious actions involving purely construction/interpretation of statutes, wills, deeds, or contracts where facts are not in dispute; 3. Originating Motion (or Application): used when prescribed by statute or for Fundamental Rights Enforcement Procedure (FREP) Rules and judicial review (certiorari, mandamus, prohibition); 4. Petition: used for Matrimonial Causes (divorce), Election Petitions, and Winding-Up of companies.

In ICAN Taxation (Value Added Tax - VAT Act as amended by the Finance Acts), what is the current VAT rate in Nigeria, and what is the annual turnover threshold for mandatory VAT collection and filing?

The standard VAT rate in Nigeria is 7.5% (increased from 5% by the Finance Act 2019, effective Feb 2020). Only businesses with an annual taxable supply turnover of ₦25 million and above are required to charge, collect, and remit VAT monthly (on or before the 21st day of the following month) to the Federal Inland Revenue Service (FIRS).

In MDCN Medical Ethics, which statutory body regulates medical and dental practitioners in Nigeria, and under which enabling Act and Code of Medical Ethics?

The Medical and Dental Council of Nigeria (MDCN), established under the Medical and Dental Practitioners Act (Cap M8 LFN 2004). Disciplinary cases of infamous conduct in a professional respect are tried by the Medical and Dental Practitioners Disciplinary Tribunal (MDPDT) after investigation by the Investigation Panel (MDPI), with appeals lying to the Court of Appeal.

In MDCN Obstetrics & Gynecology, what are the leading causes of Maternal Mortality in Nigeria, and how is Eclampsia managed using the Pritchard vs. Zuspan Magnesium Sulphate regimen?

Top causes of maternal mortality in Nigeria: Postpartum Hemorrhage (PPH), Hypertensive disorders of pregnancy (Pre-eclampsia/Eclampsia), Puerperal Sepsis, Obstructed Labor / Ruptured Uterus, and Unsafe Abortion. Pritchard Regimen (IV + IM): Loading dose of 4 g MgSO4 (20% solution) slowly IV over 5–10 min PLUS 10 g IM (5 g deep IM in each buttock with lignocaine), followed by 5 g IM every 4 hours in alternate buttocks. Zuspan Regimen (IV only): 4 g IV loading dose followed by 1–2 g/hr continuous IV infusion.

In ICAN Taxation, what is the Tertiary Education Tax (TET) rate imposed on the assessable profit of Nigerian companies, and who is exempt?

Under the Finance Act amendments, Tertiary Education Tax (administered by FIRS for TETFund) is charged at 3% (increased from 2% -> 2.5% -> 3%) of the assessable profit of all companies registered in Nigeria, EXCEPT Small Companies (turnover ≤ ₦25 million) and non-resident companies.

In Nigerian Law School Bar Finals (Professional Ethics & Legal Practitioners Act), what are the statutory bodies governing legal education, Call to the Bar, regulation, and discipline of lawyers in Nigeria?

Council of Legal Education (runs the Nigerian Law School and issues Qualifying Certificates); Body of Benchers (calls qualified aspirants to the Nigerian Bar and exercises disciplinary jurisdiction via the Legal Practitioners Disciplinary Committee - LPDC); General Council of the Bar; Legal Practitioners Privileges Committee (LPPC, confers the rank of Senior Advocate of Nigeria - SAN); and the Nigerian Bar Association (NBA).

In MDCN & NMCN (Malaria Management under Nigerian National Guidelines), what is the first-line treatment for Uncomplicated Plasmodium falciparum Malaria versus Severe Malaria, and what is the IPTp regimen in pregnancy?

Uncomplicated malaria: Artemisinin-based Combination Therapy (ACT), primarily Artemether-Lumefantrine (AL) or Artesunate-Amodiaquine (confirm diagnosis via microscopy or RDT before treatment). Severe malaria: Parenteral (IV/IM) Artesunate at 0, 12, and 24 hours (then daily), followed by a full 3-day course of oral ACT. In pregnancy: 1st trimester uncomplicated malaria is treated with oral Quinine + Clindamycin (or ACT per updated WHO/FMOH guidance if Quinine unavailable); Intermittent Preventive Treatment in Pregnancy (IPTp) uses Sulfadoxine-Pyrimethamine (SP / Fansidar) starting from quickening / 13–16 weeks gestation at monthly ANC visits.

In MDCN & NMCN (Nigerian Infectious Diseases), what is the causative agent, natural rodent reservoir, clinical hallmark, and specific antiviral treatment of Lassa Fever in Nigeria?

Causative agent: Lassa virus (a single-stranded RNA Arenavirus). Reservoir host: Multimammate rat (Mastomys natalensis), transmitted via food/household items contaminated with rat urine/faeces or person-to-person body fluids. Clinical hallmarks: gradual onset fever, exudative pharyngitis, retrosternal chest pain, proteinuria, mucosal bleeding, and sensorineural deafness (in ~25% of survivors). Treatment of choice: early IV Ribavirin plus supportive fluid/electrolyte management.

In ICAN Taxation (Companies Income Tax Act - CITA as amended by the Nigerian Finance Acts), what is the 3-tier Companies Income Tax (CIT) rate classification based on annual gross turnover?

1. Small Companies (gross turnover ≤ ₦25 million): 0% CIT rate (completely exempt from Companies Income Tax, provided they file returns on time). 2. Medium-sized Companies (gross turnover > ₦25 million but < ₦100 million): 20% CIT rate. 3. Large Companies (gross turnover ≥ ₦100 million): 30% CIT rate.

In Nigerian Law School Bar Finals (Corporate Law Practice), which regulatory bodies oversee company incorporation, capital markets, competition/mergers, and foreign technology transfer in Nigeria?

CAC (Corporate Affairs Commission): company registration and post-incorporation filings under CAMA 2020; SEC (Securities and Exchange Commission): capital market regulation under the Investments and Securities Act (ISA); FCCPC (Federal Competition and Consumer Protection Commission): merger control and consumer protection; NOTAP (National Office for Technology Acquisition and Promotion): registration of foreign technology transfer agreements; NIPC (Nigerian Investment Promotion Commission): investment registration and pioneer status.

In MDCN Community Health & Epidemiology, what are the Levels of Disease Prevention (Primordial, Primary, Secondary, Tertiary) with Nigerian public health examples?

Primordial: preventing the emergence of risk factors in a population (urban planning, tobacco ban laws); Primary: preventing disease onset in healthy people via health promotion and specific protection (NPI immunization, insecticide-treated bed nets - ITNs); Secondary: early detection/screening and prompt treatment in asymptomatic/early stage (VIA/Pap smear for cervical cancer, RDT screening for malaria); Tertiary: rehabilitation and limitation of disability in established disease (physiotherapy after stroke).

In MDCN Surgery & Emergency Medicine, what is the 'Rule of Nines' (Wallace Rule) for estimating Total Body Surface Area (% TBSA) in an adult burn patient?

Head and neck = 9%; Anterior trunk (chest + abdomen) = 18%; Posterior trunk (back) = 18%; Each upper limb = 9% (×2 = 18%); Each lower limb = 18% (×2 = 36%); Perineum/genitalia = 1% (Total = 100%).

In Nigerian Law School Bar Finals (Law of Evidence - Evidence Act 2011, Section 84), what conditions are required for the admissibility of Computer-Generated Evidence (electronic documents)?

Under Section 84 of the Evidence Act 2011 (Kubor v. Dickson), computer-generated documents are admissible only if accompanied by a Certificate of Compliance (or oral testimony) showing that: (a) the document was produced by the computer during a period when it was regularly used to store/process information, (b) information of that kind was regularly supplied to it in the ordinary course of activities, (c) the computer was operating properly throughout the material part of that period, and (d) the information reproduces or is derived from data supplied to the computer.

In ICAN Financial Reporting (IFRS 15 Revenue from Contracts with Customers), what are the 5 steps for recognizing revenue?

1. Identify the contract(s) with a customer, 2. Identify the separate performance obligations in the contract, 3. Determine the transaction price, 4. Allocate the transaction price to the performance obligations based on standalone selling prices, and 5. Recognize revenue when (or as) the entity satisfies each performance obligation (over time or at a point in time).

In Nigerian Law School Bar Finals (Constitutional & Civil Litigation), what is the hierarchy of Superior Courts of Record in Nigeria under Section 6(5) of the 1999 Constitution?

At the apex is the Supreme Court of Nigeria (final court of appeal), followed by the Court of Appeal, and then courts of coordinate jurisdiction: the Federal High Court, the National Industrial Court of Nigeria (exclusive jurisdiction over labour/employment matters under Section 254C), the High Court of the FCT/State High Courts, the Sharia Court of Appeal, and the Customary Court of Appeal.

In ICAN Financial Reporting (IFRS 16 Leases), how does a Lessee account for leases on the Statement of Financial Position, and what are the two recognition exemptions?

IFRS 16 eliminated the operating vs. finance lease distinction for lessees: a lessee recognizes a Right-of-Use (ROU) Asset and a Lease Liability (present value of unpaid lease payments) for almost all leases. The two optional exemptions are: (1) Short-term leases (lease term ≤ 12 months with no purchase option) and (2) Leases of low-value underlying assets (e.g., laptops, office furniture).

In MDCN & NMCN Pediatrics, what is Nigeria's National Programme on Immunization (NPI) routine vaccination schedule from birth to 15 months?

At Birth: BCG (ID right upper arm), OPV0 (oral), HepB0 (IM within 24 hrs). 6 Weeks: Pentavalent-1 (DPT-HepB-Hib), PCV-1, OPV-1, Rotavirus-1, IPV-1. 10 Weeks: Pentavalent-2, PCV-2, OPV-2, Rotavirus-2. 14 Weeks: Pentavalent-3, PCV-3, OPV-3, IPV-2. 6 Months: Vitamin A (100,000 IU). 9 Months: Measles-1 (MCV1), Yellow Fever, Meningitis A. 15 Months: Measles-2 (MCV2).

In ICAN & CAMA 2020, what replaces 'Authorized Share Capital' under the new Act, and what are the minimum issued share capital requirements for Private (Ltd) vs. Public (Plc) companies?

CAMA 2020 abolished 'Authorized Share Capital' and replaced it with 'Minimum Issued Share Capital': at least ₦100,000 for a Private Company (Ltd) and at least ₦2,000,000 for a Public Company (Plc), with at least 25% of issued share capital paid up.

In ICAN Public Sector Accounting & Finance, what are the functions of the Treasury Single Account (TSA), IPPIS, and GIFMIS in the Nigerian Federal Public Sector, and what is the basis of IPSAS adoption?

TSA (Treasury Single Account) consolidates all Federal Government MDA revenue and cash balances into a single consolidated account at the CBN to block revenue leakages; IPPIS (Integrated Personnel and Payroll Information System) eliminates ghost workers; GIFMIS automates budget execution and cash management. Nigeria adopted IPSAS (International Public Sector Accounting Standards) Accrual Basis for transparent public sector financial reporting.

In MDCN Internal Medicine & Hematology, what are the four major types of Sickle-Cell Crises in HbSS patients, and which organisms most commonly cause osteomyelitis and sepsis in Nigerian sickle-cell patients?

4 Crises: 1. Vaso-occlusive (painful bone/infarctive) crisis—most common (hand-foot syndrome/dactylitis in infants), 2. Aplastic crisis (triggered by Parvovirus B19 infection causing sudden drop in reticulocytes), 3. Sequestration crisis (rapid splenic pooling causing hypovolemic shock), 4. Hyperhemolytic crisis. Most common cause of osteomyelitis in HbSS: Salmonella species (followed by Staphylococcus aureus); functional asplenia predisposes to encapsulated bacteria (Streptococcus pneumoniae, Haemophilus influenzae, Neisseria meningitidis).

In Nigerian Law School Bar Finals (Criminal Litigation), what are the two geographical criminal law codes operating in Nigeria, and which uniform procedural statute governs federal criminal trials?

Substantive criminal law is governed by the Criminal Code (applicable in Southern States) and the Penal Code (applicable in Northern States), alongside the Sharia Penal Codes. Criminal procedure is modernized by the Administration of Criminal Justice Act (ACJA) 2015 (and state equivalents like ACJL Lagos), which abolished 'stay of proceedings' in criminal trials (Section 306) and holding charges.

In Nigerian Law School Bar Finals (Criminal Litigation & Evidence), what is a 'Trial-within-Trial' (Voir Dire), and when is it conducted?

A Trial-within-Trial is a mini-trial conducted when the defence objects to the admissibility of an accused person's confessional statement strictly on the ground of INVOLUNTARINESS (oppression, torture, threat, or inducement under Section 29 of the Evidence Act 2011). If the accused instead denies ever making the statement ('retraction' / non est factum), the statement is admitted straightaway and its weight is determined at the end of the substantive trial.

In MDCN Tropical Medicine & Surgery, what are the causative agents, vectors, and clinical features of Onchocerciasis (River Blindness), Loiasis, and Guinea Worm (Dracunculiasis)?

Onchocerciasis: caused by Onchocerca volvulus, transmitted by the blackfly (Simulium damnosum, which breeds in fast-flowing oxygenated rivers); causes leopard skin, hanging groin, subcutaneous nodules, and river blindness; treated with Ivermectin (Mectizan). Loiasis: Loa loa transmitted by Chrysops (mango/deer fly); causes Calabar swellings and subconjunctival eye worm. Dracunculiasis: Dracunculus medinensis transmitted by drinking water containing infected Cyclops (water fleas)—eradicated in Nigeria in 2013.

In ICAN & Nigerian Corporate Law (Companies and Allied Matters Act - CAMA 2020), what major reforms did CAMA 2020 introduce for Small Companies and Single-Member Companies?

Under CAMA 2020 (Section 18(2)), a single person (1 shareholder/1 director) can now form and incorporate a private company. Furthermore, a 'Small Company' (private company with annual turnover ≤ ₦120 million and net assets ≤ ₦60 million, with no alien/government participation) is exempt from appointing a mandatory Company Secretary, holding statutory/annual general meetings outside Nigeria, having a common seal, and appointing external auditors.

Nigeria Professional Licensing (MDCN, NMCN, ICAN & Nigerian Bar Finals): Tropical Medicine/Lassa/Malaria, CAMA 2020 Corporate Law, Evidence Act & Taxation

Covers Nigeria's premier professional licensing exams: MDCN Medical & Dental Council of Nigeria & NMCN Nursing (Lassa Fever, Malaria, Sickle-Cell, Buruli Ulcer, Burkitt Lymphoma, NPI EPI Schedule), ICAN Chartered Accountancy (CAMA 2020, Finance Acts, CIT/VAT/PPT), and Nigerian Law School Bar Finals (Evidence Act 2011, Criminal/Penal Code, Land Use Act 1978).

Level: advanced
Languages: en → en
Cards: 32
Markdown: Nigeria Professional Licensing (MDCN, NMCN, ICAN & Nigerian Bar Finals): Tropical Medicine/Lassa/Malaria, CAMA 2020 Corporate Law, Evidence Act & Taxation (.md)

Flashcards (32)

#	Front (Term / Question)	Back (Definition / Answer)
1	In ICAN & CAMA 2020, what business rescue / insolvency mechanisms were newly introduced into Nigerian corporate law to prevent premature liquidation of distressed companies?	CAMA 2020 introduced Company Voluntary Arrangements (CVA, Sections 434–442) and Administration (Sections 443–549), allowing an Administrator to manage a distressed company's affairs to rescue it as a going concern, alongside Netting provisions for financial contracts.
2	In Nigerian Law School Bar Finals (Property Law & Wills), what are the formal requirements for a valid statutory Will under Section 9 of the Wills Act 1837 / Wills Law of Lagos State, and what are the traditional limitations on testamentary freedom in Nigeria?	A Will must be in writing, signed by the testator (or by someone in his presence and by his direction), in the presence of at least TWO (2) witnesses present at the same time, who then attest and subscribe the Will in the testator's presence. Customary law restrictions include the Bini/Edo 'Igiogbe' (the principal family house where the deceased lived and died cannot be devised away from the eldest surviving son—Idehen v. Idehen) and Islamic Law restrictions (no more than one-third of net estate can be willed to non-heirs without heirs' consent—Yunusa v. Adesubokan).
3	In MDCN & NMCN Maternal Health, how is Active Management of the Third Stage of Labour (AMTSL) performed to prevent Postpartum Haemorrhage (PPH)?	1. Administration of a prophylactic uterotonic drug within 1 minute of delivery of the baby (Oxytocin 10 IU IM is first choice, or oral/sublingual Misoprostol 600 mcg in community settings without cold chain), 2. Controlled Cord Traction (Brandt-Andrews manoeuvre) with counter-traction on the uterus above the symphysis pubis during a contraction, and 3. Uterine tonus assessment after placental delivery.
4	In MDCN Pediatrics & Oncology, what is the viral association, chromosomal translocation, classic presentation, and histopathology of Endemic (African) Burkitt Lymphoma?	Strongly associated with Epstein-Barr Virus (EBV) and chronic holoendemic Plasmodium falciparum malaria. Driven by translocation t(8;14) involving the c-MYC oncogene on chromosome 8 and IgH on chromosome 14. Presents classically as a rapidly growing jaw/maxillary or abdominal mass in children aged 4–9 years, showing a 'starry-sky' appearance on histology (macrophages ingesting apoptotic tumor cells) and dramatic response to cyclophosphamide-based chemotherapy.
5	In ICAN Petroleum Industry Act (PIA) 2021 Taxation, what two taxes replaced the old Petroleum Profits Tax (PPT) for upstream petroleum operations under the PIA 2021?	The Petroleum Industry Act (PIA) 2021 replaced the single PPT with a dual tax regime for converted/new acreage: 1. Hydrocarbon Tax (HT, applicable to crude oil, condensates, and natural gas liquids from onshore and shallow water at 15%–30%) and 2. Companies Income Tax (CIT at 30% applicable to all upstream, midstream, and downstream companies).
6	In Nigerian Law School Bar Finals (Election Petitions under the Electoral Act 2022), within how many days must an Election Petition be filed and heard by an Election Tribunal?	Under Section 285 of the 1999 Constitution (Fourth Alteration) and the Electoral Act 2022, an election petition must be filed within 21 days after the declaration of the election results; the Election Tribunal must deliver its judgment in writing within 180 days from the date of filing the petition, and an appeal must be disposed of within 60 days from the delivery of judgment.
7	In NMCN (Nursing and Midwifery Council of Nigeria), how do you calculate intravenous (IV) fluid drip rates in drops per minute (gtt/min)?	Drip rate (gtt/min) = [Total Volume to be infused (mL) × Drop Factor (gtt/mL)] / Total Time in minutes. Standard macrodrip giving sets in Nigeria have a drop factor of 20 gtt/mL (or 15 gtt/mL for blood giving sets), while pediatric microdrip (burette/soluset) sets have a drop factor of 60 gtt/mL.
8	In Nigerian Law School Bar Finals (Property Law Practice - Land Use Act 1978), in whom is all land in each State vested, and what is required for a valid alienation of a Statutory Right of Occupancy?	Under Section 1 of the Land Use Act 1978, all land comprised in the territory of each State (except federal land) is vested in the Governor of that State in trust for all Nigerians. Under Section 22, a holder of a Statutory Right of Occupancy cannot alienate their right by assignment, mortgage, transfer of possession, or sublease without FIRST obtaining the Governor's Consent (Savannah Bank v. Ajilo); any alienation without consent is inchoate/null and void.
9	In Nigerian Law School Bar Finals (Civil Litigation), what are the four primary modes of commencing a civil action in the High Court of a State or Federal High Court, and when is each used?	1. Writ of Summons: used for contentious actions involving substantial disputes of fact (requires pleadings); 2. Originating Summons: used for non-contentious actions involving purely construction/interpretation of statutes, wills, deeds, or contracts where facts are not in dispute; 3. Originating Motion (or Application): used when prescribed by statute or for Fundamental Rights Enforcement Procedure (FREP) Rules and judicial review (certiorari, mandamus, prohibition); 4. Petition: used for Matrimonial Causes (divorce), Election Petitions, and Winding-Up of companies.
10	In ICAN Taxation (Value Added Tax - VAT Act as amended by the Finance Acts), what is the current VAT rate in Nigeria, and what is the annual turnover threshold for mandatory VAT collection and filing?	The standard VAT rate in Nigeria is 7.5% (increased from 5% by the Finance Act 2019, effective Feb 2020). Only businesses with an annual taxable supply turnover of ₦25 million and above are required to charge, collect, and remit VAT monthly (on or before the 21st day of the following month) to the Federal Inland Revenue Service (FIRS).
11	In MDCN Medical Ethics, which statutory body regulates medical and dental practitioners in Nigeria, and under which enabling Act and Code of Medical Ethics?	The Medical and Dental Council of Nigeria (MDCN), established under the Medical and Dental Practitioners Act (Cap M8 LFN 2004). Disciplinary cases of infamous conduct in a professional respect are tried by the Medical and Dental Practitioners Disciplinary Tribunal (MDPDT) after investigation by the Investigation Panel (MDPI), with appeals lying to the Court of Appeal.
12	In MDCN Obstetrics & Gynecology, what are the leading causes of Maternal Mortality in Nigeria, and how is Eclampsia managed using the Pritchard vs. Zuspan Magnesium Sulphate regimen?	Top causes of maternal mortality in Nigeria: Postpartum Hemorrhage (PPH), Hypertensive disorders of pregnancy (Pre-eclampsia/Eclampsia), Puerperal Sepsis, Obstructed Labor / Ruptured Uterus, and Unsafe Abortion. Pritchard Regimen (IV + IM): Loading dose of 4 g MgSO4 (20% solution) slowly IV over 5–10 min PLUS 10 g IM (5 g deep IM in each buttock with lignocaine), followed by 5 g IM every 4 hours in alternate buttocks. Zuspan Regimen (IV only): 4 g IV loading dose followed by 1–2 g/hr continuous IV infusion.
13	In ICAN Taxation, what is the Tertiary Education Tax (TET) rate imposed on the assessable profit of Nigerian companies, and who is exempt?	Under the Finance Act amendments, Tertiary Education Tax (administered by FIRS for TETFund) is charged at 3% (increased from 2% -> 2.5% -> 3%) of the assessable profit of all companies registered in Nigeria, EXCEPT Small Companies (turnover ≤ ₦25 million) and non-resident companies.
14	In Nigerian Law School Bar Finals (Professional Ethics & Legal Practitioners Act), what are the statutory bodies governing legal education, Call to the Bar, regulation, and discipline of lawyers in Nigeria?	Council of Legal Education (runs the Nigerian Law School and issues Qualifying Certificates); Body of Benchers (calls qualified aspirants to the Nigerian Bar and exercises disciplinary jurisdiction via the Legal Practitioners Disciplinary Committee - LPDC); General Council of the Bar; Legal Practitioners Privileges Committee (LPPC, confers the rank of Senior Advocate of Nigeria - SAN); and the Nigerian Bar Association (NBA).
15	In MDCN & NMCN (Malaria Management under Nigerian National Guidelines), what is the first-line treatment for Uncomplicated Plasmodium falciparum Malaria versus Severe Malaria, and what is the IPTp regimen in pregnancy?	Uncomplicated malaria: Artemisinin-based Combination Therapy (ACT), primarily Artemether-Lumefantrine (AL) or Artesunate-Amodiaquine (confirm diagnosis via microscopy or RDT before treatment). Severe malaria: Parenteral (IV/IM) Artesunate at 0, 12, and 24 hours (then daily), followed by a full 3-day course of oral ACT. In pregnancy: 1st trimester uncomplicated malaria is treated with oral Quinine + Clindamycin (or ACT per updated WHO/FMOH guidance if Quinine unavailable); Intermittent Preventive Treatment in Pregnancy (IPTp) uses Sulfadoxine-Pyrimethamine (SP / Fansidar) starting from quickening / 13–16 weeks gestation at monthly ANC visits.
16	In MDCN & NMCN (Nigerian Infectious Diseases), what is the causative agent, natural rodent reservoir, clinical hallmark, and specific antiviral treatment of Lassa Fever in Nigeria?	Causative agent: Lassa virus (a single-stranded RNA Arenavirus). Reservoir host: Multimammate rat (Mastomys natalensis), transmitted via food/household items contaminated with rat urine/faeces or person-to-person body fluids. Clinical hallmarks: gradual onset fever, exudative pharyngitis, retrosternal chest pain, proteinuria, mucosal bleeding, and sensorineural deafness (in ~25% of survivors). Treatment of choice: early IV Ribavirin plus supportive fluid/electrolyte management.
17	In ICAN Taxation (Companies Income Tax Act - CITA as amended by the Nigerian Finance Acts), what is the 3-tier Companies Income Tax (CIT) rate classification based on annual gross turnover?	1. Small Companies (gross turnover ≤ ₦25 million): 0% CIT rate (completely exempt from Companies Income Tax, provided they file returns on time). 2. Medium-sized Companies (gross turnover > ₦25 million but < ₦100 million): 20% CIT rate. 3. Large Companies (gross turnover ≥ ₦100 million): 30% CIT rate.
18	In Nigerian Law School Bar Finals (Corporate Law Practice), which regulatory bodies oversee company incorporation, capital markets, competition/mergers, and foreign technology transfer in Nigeria?	CAC (Corporate Affairs Commission): company registration and post-incorporation filings under CAMA 2020; SEC (Securities and Exchange Commission): capital market regulation under the Investments and Securities Act (ISA); FCCPC (Federal Competition and Consumer Protection Commission): merger control and consumer protection; NOTAP (National Office for Technology Acquisition and Promotion): registration of foreign technology transfer agreements; NIPC (Nigerian Investment Promotion Commission): investment registration and pioneer status.
19	In MDCN Community Health & Epidemiology, what are the Levels of Disease Prevention (Primordial, Primary, Secondary, Tertiary) with Nigerian public health examples?	Primordial: preventing the emergence of risk factors in a population (urban planning, tobacco ban laws); Primary: preventing disease onset in healthy people via health promotion and specific protection (NPI immunization, insecticide-treated bed nets - ITNs); Secondary: early detection/screening and prompt treatment in asymptomatic/early stage (VIA/Pap smear for cervical cancer, RDT screening for malaria); Tertiary: rehabilitation and limitation of disability in established disease (physiotherapy after stroke).
20	In MDCN Surgery & Emergency Medicine, what is the 'Rule of Nines' (Wallace Rule) for estimating Total Body Surface Area (% TBSA) in an adult burn patient?	Head and neck = 9%; Anterior trunk (chest + abdomen) = 18%; Posterior trunk (back) = 18%; Each upper limb = 9% (×2 = 18%); Each lower limb = 18% (×2 = 36%); Perineum/genitalia = 1% (Total = 100%).
21	In Nigerian Law School Bar Finals (Law of Evidence - Evidence Act 2011, Section 84), what conditions are required for the admissibility of Computer-Generated Evidence (electronic documents)?	Under Section 84 of the Evidence Act 2011 (Kubor v. Dickson), computer-generated documents are admissible only if accompanied by a Certificate of Compliance (or oral testimony) showing that: (a) the document was produced by the computer during a period when it was regularly used to store/process information, (b) information of that kind was regularly supplied to it in the ordinary course of activities, (c) the computer was operating properly throughout the material part of that period, and (d) the information reproduces or is derived from data supplied to the computer.
22	In ICAN Financial Reporting (IFRS 15 Revenue from Contracts with Customers), what are the 5 steps for recognizing revenue?	1. Identify the contract(s) with a customer, 2. Identify the separate performance obligations in the contract, 3. Determine the transaction price, 4. Allocate the transaction price to the performance obligations based on standalone selling prices, and 5. Recognize revenue when (or as) the entity satisfies each performance obligation (over time or at a point in time).
23	In Nigerian Law School Bar Finals (Constitutional & Civil Litigation), what is the hierarchy of Superior Courts of Record in Nigeria under Section 6(5) of the 1999 Constitution?	At the apex is the Supreme Court of Nigeria (final court of appeal), followed by the Court of Appeal, and then courts of coordinate jurisdiction: the Federal High Court, the National Industrial Court of Nigeria (exclusive jurisdiction over labour/employment matters under Section 254C), the High Court of the FCT/State High Courts, the Sharia Court of Appeal, and the Customary Court of Appeal.
24	In ICAN Financial Reporting (IFRS 16 Leases), how does a Lessee account for leases on the Statement of Financial Position, and what are the two recognition exemptions?	IFRS 16 eliminated the operating vs. finance lease distinction for lessees: a lessee recognizes a Right-of-Use (ROU) Asset and a Lease Liability (present value of unpaid lease payments) for almost all leases. The two optional exemptions are: (1) Short-term leases (lease term ≤ 12 months with no purchase option) and (2) Leases of low-value underlying assets (e.g., laptops, office furniture).
25	In MDCN & NMCN Pediatrics, what is Nigeria's National Programme on Immunization (NPI) routine vaccination schedule from birth to 15 months?	At Birth: BCG (ID right upper arm), OPV0 (oral), HepB0 (IM within 24 hrs). 6 Weeks: Pentavalent-1 (DPT-HepB-Hib), PCV-1, OPV-1, Rotavirus-1, IPV-1. 10 Weeks: Pentavalent-2, PCV-2, OPV-2, Rotavirus-2. 14 Weeks: Pentavalent-3, PCV-3, OPV-3, IPV-2. 6 Months: Vitamin A (100,000 IU). 9 Months: Measles-1 (MCV1), Yellow Fever, Meningitis A. 15 Months: Measles-2 (MCV2).
26	In ICAN & CAMA 2020, what replaces 'Authorized Share Capital' under the new Act, and what are the minimum issued share capital requirements for Private (Ltd) vs. Public (Plc) companies?	CAMA 2020 abolished 'Authorized Share Capital' and replaced it with 'Minimum Issued Share Capital': at least ₦100,000 for a Private Company (Ltd) and at least ₦2,000,000 for a Public Company (Plc), with at least 25% of issued share capital paid up.
27	In ICAN Public Sector Accounting & Finance, what are the functions of the Treasury Single Account (TSA), IPPIS, and GIFMIS in the Nigerian Federal Public Sector, and what is the basis of IPSAS adoption?	TSA (Treasury Single Account) consolidates all Federal Government MDA revenue and cash balances into a single consolidated account at the CBN to block revenue leakages; IPPIS (Integrated Personnel and Payroll Information System) eliminates ghost workers; GIFMIS automates budget execution and cash management. Nigeria adopted IPSAS (International Public Sector Accounting Standards) Accrual Basis for transparent public sector financial reporting.
28	In MDCN Internal Medicine & Hematology, what are the four major types of Sickle-Cell Crises in HbSS patients, and which organisms most commonly cause osteomyelitis and sepsis in Nigerian sickle-cell patients?	4 Crises: 1. Vaso-occlusive (painful bone/infarctive) crisis—most common (hand-foot syndrome/dactylitis in infants), 2. Aplastic crisis (triggered by Parvovirus B19 infection causing sudden drop in reticulocytes), 3. Sequestration crisis (rapid splenic pooling causing hypovolemic shock), 4. Hyperhemolytic crisis. Most common cause of osteomyelitis in HbSS: Salmonella species (followed by Staphylococcus aureus); functional asplenia predisposes to encapsulated bacteria (Streptococcus pneumoniae, Haemophilus influenzae, Neisseria meningitidis).
29	In Nigerian Law School Bar Finals (Criminal Litigation), what are the two geographical criminal law codes operating in Nigeria, and which uniform procedural statute governs federal criminal trials?	Substantive criminal law is governed by the Criminal Code (applicable in Southern States) and the Penal Code (applicable in Northern States), alongside the Sharia Penal Codes. Criminal procedure is modernized by the Administration of Criminal Justice Act (ACJA) 2015 (and state equivalents like ACJL Lagos), which abolished 'stay of proceedings' in criminal trials (Section 306) and holding charges.
30	In Nigerian Law School Bar Finals (Criminal Litigation & Evidence), what is a 'Trial-within-Trial' (Voir Dire), and when is it conducted?	A Trial-within-Trial is a mini-trial conducted when the defence objects to the admissibility of an accused person's confessional statement strictly on the ground of INVOLUNTARINESS (oppression, torture, threat, or inducement under Section 29 of the Evidence Act 2011). If the accused instead denies ever making the statement ('retraction' / non est factum), the statement is admitted straightaway and its weight is determined at the end of the substantive trial.
31	In MDCN Tropical Medicine & Surgery, what are the causative agents, vectors, and clinical features of Onchocerciasis (River Blindness), Loiasis, and Guinea Worm (Dracunculiasis)?	Onchocerciasis: caused by Onchocerca volvulus, transmitted by the blackfly (Simulium damnosum, which breeds in fast-flowing oxygenated rivers); causes leopard skin, hanging groin, subcutaneous nodules, and river blindness; treated with Ivermectin (Mectizan). Loiasis: Loa loa transmitted by Chrysops (mango/deer fly); causes Calabar swellings and subconjunctival eye worm. Dracunculiasis: Dracunculus medinensis transmitted by drinking water containing infected Cyclops (water fleas)—eradicated in Nigeria in 2013.
32	In ICAN & Nigerian Corporate Law (Companies and Allied Matters Act - CAMA 2020), what major reforms did CAMA 2020 introduce for Small Companies and Single-Member Companies?	Under CAMA 2020 (Section 18(2)), a single person (1 shareholder/1 director) can now form and incorporate a private company. Furthermore, a 'Small Company' (private company with annual turnover ≤ ₦120 million and net assets ≤ ₦60 million, with no alien/government participation) is exempt from appointing a mandatory Company Secretary, holding statutory/annual general meetings outside Nigeria, having a common seal, and appointing external auditors.