Examination entries cannot be withdrawn after the closing date for any reason whatsoever. Consequently, if a candidate decides not to attend or is unable to attend the examination, fees paid for the examination will not be returned or transferred to subsequent examinations. Any misconduct in an examination shall be referred to the Institute’s Disciplinary Committee for necessary investigation and appropriate sanction. Disciplinary actions as prescribed by the Council of the Institute will be taken against any candidate found guilty of Examination Malpractice or Misconduct. The identity of candidate found guilty of either Examination Malpractice or Misconduct, the offence and disciplinary action meted against him/her will be published in the Institute’s journal - Nigerian Taxation, CITN Newsletter and in some Daily Newspapers.