The quest for undergraduate Accounting students to obtain a professional
certification early is being propagandised to boost chances upon graduation in securing
well-paying job and enhancing a career path in Accounting. The study provides evidence
on the idiosyncratic differences among students who are undergoing a professional
programme while acquiring a first degree and students who only focused on the first
degree. The study participants include 107 registered second-year Accounting students
studying in Nigeria. Measures of personal characteristics, parental characteristics academic
characteristic, prior academic performance, activities in leisure time, reading
habits and current academic performance were used to ascertain the differences. The
Independent Sample T-test and Binary logistics regression were used to analyse the data
obtained from the survey, also copies of questionnaires were administered to the respondents. Our findings indicate that mother’s field of qualification in the sciences,
Grade point Average (GPA) before professional examinations and Cumulative Grade Point
Average (CGPA) have a positive and significant influence on participation in the professional
certification programme. We conclude that students’ current academic achievements
instil confidence to undergo more academic rigour