Sure Foundation Poly Accountancy Cut-Off Mark 2027/2028

The Sure Foundation Poly Accountancy cut off mark is 100 in the UTME, the national minimum JAMB set for polytechnics for 2026/2027. Sure Foundation Polytechnic, Ikot Akai, Ukanafun LGA, a private polytechnic in Akwa Ibom State, has not published a departmental cut-off for Accountancy in any year I could trace. The course appears on JAMB’s list for the school as “Accountancy”, so ND admission runs through the UTME and JAMB CAPS.

2027/2028 update: Sure Foundation Poly cut-off marks usually stay the same from one year to the next, so the figures on this page are what 2027/2028 candidates should plan with. They are based on JAMB’s 2026 national minimum, because Sure Foundation Poly has not published its own course cut-offs. If the 2027/2028 notice changes anything, we will update this page.

NBTE’s 2020 Directory lists it as a private polytechnic (serial number 117) approved in 2016. The school’s website is sfp.edu.ng: a 2021 admission notice reprinted by Myschool told admitted candidates to check their status there under Admission and then finish registration on campus. I found no 2026/2027 notice, fee list or screening timetable. Do not confuse it with Foundation Polytechnic (Foundation College of Technology), Ikot Ekpene, which is a different institution. So this page sticks to what JAMB and NBTE publish, gives you my safe target score, and tells you what to ask the school.

Sure Foundation Poly Accountancy cut off mark at a glance

Sure Foundation Poly cut-off mark history for Accountancy

JAMB kept the polytechnic floor at 100 for two sessions running. A polytechnic may set a higher mark of its own, but Sure Foundation Poly has never announced one that I could find, and it does not publish merit lists with scores. So 100 is the legal minimum, and anything above it improves your position.

Safe target score for Accountancy (my advice)

These bands are my judgement as an admissions adviser, based on how small private polytechnic courses tend to fill. Accountancy is one of the most applied-for courses in any polytechnic.

For the 2027 UTME I would aim for 130 or more. If you land between 100 and that figure, still apply: at a small private polytechnic your O’level grades, your subject combination and the screening will carry a lot of weight.

Accountancy subject combination and O’level requirements at Sure Foundation Poly

Use of English is compulsory for every UTME candidate, so JAMB’s brochure lists only your other three subjects. I read the Accountancy page on Myschool’s reprint of JAMB’s polytechnic brochure on 3 November 2026. It has a remark that applies here; see below.

This is the useful part. JAMB’s brochure has its own remarks for Sure Foundation Poly (code SURE-POLY) on the Accountancy page. In the UTME, the school makes Economics compulsory alongside Mathematics, and lets the last subject be anything. At O’level it names English, Mathematics, Principles of Accounts and Economics, with the wording “or any other subject” at the end, which I read as allowing one free credit to make up five. Either way, a candidate with English, Mathematics, Economics and Principles of Accounts in both exams meets the base rule and the school’s remark at once.

My recommendation is English, Mathematics, Economics and Principles of Accounts. Economics is compulsory for SURE-POLY, and Principles of Accounts appears in the school’s O’level remark, so this set satisfies both JAMB’s base line and the school’s own remark.

O’level: Plan for credits in English, Mathematics, Economics and Principles of Accounts, plus one more, in no more than two sittings. Awaiting-result candidates can sit the UTME, but CAPS cannot offer you admission until your result is uploaded, so have it on the portal before the school’s list is processed.

Direct Entry and the HND route

There is no Direct Entry into the first year of an ND, and JAMB’s brochure leaves the Direct Entry section blank for this course. A blog list (schoolings.org, page updated 12 March 2026) shows HND Accountancy, Business Administration, Public Administration, Electrical/Electronic Engineering and Computer Engineering, with a ₦5,000 form, an ND at Lower Credit and a year of industrial attachment. I could not match it to an official notice, so confirm with the school.

How admission screening works at Sure Foundation Poly

Small Nigerian polytechnics usually sell a form, check documents and sometimes run a short written test or interview. Sure Foundation Poly has not said which it does. Ask the office these questions before you pay anything:

• Is Accountancy admitting new ND students for 2027/2028, and does the programme have NBTE accreditation?
• How much is the form, where do I pay, and when do sales close?
• Is there a written test or interview, and on which subjects?
• What are the acceptance fee and first-year fees, and is there a hostel?

Worked example for an ND Accountancy applicant (illustrative)

Take Mayen, who wants Accountancy at Sure Foundation Poly. Mayen scored 134 in English, Mathematics, Economics and Principles of Accounts, and has credits in English, Mathematics, Economics, Financial Accounting and Commerce from one sitting.

1. JAMB minimum: 134 minus 100 = 34. Mayen is eligible.
2. My safe target: 134 against 130 is 4 above it.
3. UTME subjects: they match the line in the table above, including the school’s remark.
4. O’level: five credits that cover the compulsory subjects for Accountancy.

If Sure Foundation Poly used a 50:50 ranking, 134 divided by 8 gives 16.75 out of 50, and a screening score of 30 out of 50 would bring the total to 46.75. That formula is only an illustration of how such rankings work. Sure Foundation Poly has not published one, and many small polytechnics simply admit everyone who qualifies.

Your chances of getting Accountancy at Sure Foundation Poly

• If you meet the subject rules and score 100 or more, your biggest risk is that the course may not be running this year. Confirm that first.
• Accountancy is one of the most applied-for courses in any polytechnic, so a score near my target of 130 gives you room if the department has more applicants than places.
• Candidates from Ukanafun, Abak, Oruk Anam, Etim Ekpo and Essien Udim save on transport and rent by studying close to home, which adds up over a two-year ND.
• JAMB told polytechnics to finish 2026/2027 admissions by 31 December 2026, so offers for current candidates can come late. Keep checking CAPS until then.

How to apply for Accountancy at Sure Foundation Poly, step by step

1. Get your JAMB profile code: text NIN, a space and your 11-digit NIN to 55019 or 66019 from the phone line linked to your NIN.
2. Register the UTME correctly: choose Accountancy with English, Mathematics, Economics and Principles of Accounts, and pick Sure Foundation Polytechnic (short code SURE-POLY) as your polytechnic.
3. Fix your choice if needed: if Sure Foundation Poly was not your choice, do a JAMB change of institution before screening. To move into Accountancy from another course, see JAMB change of course.
4. Upload your O’level to CAPS: visit an accredited JAMB CBT centre once your WAEC, NECO or NABTEB result is out.
5. Check with the school: use sfp.edu.ng and the admissions office at Ikot Akai to confirm your course is admitting, how the form is sold and what it costs. The 2021 notice gave directions from Uyo through Itam and Abak.
6. Attend screening: take your UTME result slip, O’level result, birth certificate or age declaration, local government identification and passport photographs.
7. Accept on CAPS: log in at efacility.jamb.gov.ng, open Check Admission Status, then Access my CAPS, and accept. Our JAMB CAPS guide explains each status.
8. Pay acceptance and register: get the amounts from the bursary in writing, pay through the channel the school names, then complete medical and departmental registration.

Still preparing for the exam? Read when JAMB 2027 registration starts and, when results are out, how to check your JAMB result.

Studying Accountancy at Sure Foundation Poly

A blog reprint of the school’s HND list places it in the School of Management and Business Studies, though I could not confirm that on an official page. Sure Foundation Poly has not published a course outline, so the list below is the usual NBTE pattern for ND Accountancy in Nigerian polytechnics.

What you study

• Financial accounting and bookkeeping
• Cost and management accounting
• Taxation and public sector accounting
• Auditing and assurance basics
• Business law, economics and business mathematics
• Computerised accounting with spreadsheet and accounting software
• SIWES placement, communication skills and general studies

Duration and accreditation

Under the standard NBTE structure, the ND runs for two years full time, with a SIWES placement. Students who want the HND then do a one-year industrial attachment before applying, and the HND usually asks for an ND at Lower Credit or above. Sure Foundation Poly is in NBTE’s 2020 Directory (private, approved 2016), which confirms the school itself. I could not confirm the NBTE status of ND Accountancy specifically. That matters: an ND from a programme NBTE has not accredited can cause problems when you apply for an HND or a job. Ask the department for its accreditation letter before you pay fees.

Careers after the ND

• Accounts clerk or accounts assistant in a business, school or hospital
• Bookkeeper for small firms and churches
• Payroll and cashier roles
• Tax office or revenue service assistant
• Audit trainee in a small practice
• HND Accountancy, then professional exams such as ICAN’s

Related courses at Sure Foundation Poly

• Sure Foundation Poly Public Administration Cut-Off Mark
• Sure Foundation Poly Computer Engineering Technology Cut-Off Mark
• Sure Foundation Poly Electrical/Electronic Engineering Technology Cut-Off Mark
• Sure Foundation Poly Computer Science Cut-Off Mark

To compare the same course at other Akwa Ibom polytechnics, see the Federal Poly Ukana cut-off mark for Accountancy and the Akwa Ibom Poly cut-off mark for Accountancy.

For revision, start with the JAMB Economics syllabus.

Mistakes that cost Accountancy applicants

• Literature in place of English: the brochure says English Language, not Literature in English, and many candidates lose their place over this.
• Leaving out Mathematics in the UTME: it is fixed in the combination, so a UTME without it does not qualify.
• Science-only UTME subjects: Physics, Chemistry and Biology do not fit the Accountancy line at all.
• A weak Mathematics credit: a C6 meets the rule, but in a crowded course it puts you near the bottom of the list.
• No O’level on CAPS: JAMB cannot approve an offer until your result is uploaded.

Sure Foundation Poly Accountancy: frequently asked questions

What subjects do I need for Accountancy in Sure Foundation Poly? Use of English, Mathematics, Economics and one more subject; JAMB’s brochure makes Economics compulsory for Sure Foundation Poly. English, Mathematics, Economics and Principles of Accounts is the safest set.

Is 120 enough for Accountancy at Sure Foundation Poly? It clears JAMB’s minimum of 100, and Sure Foundation Poly has published no higher figure. It is a little below my safe target of 130, so a strong O’level result and a good screening will matter.

Can I study Accountancy at Sure Foundation Poly without Economics? Not under the school’s remark. JAMB’s brochure says SURE-POLY requires Mathematics, Economics and any other subject in the UTME, and its O’level remark names Economics too.

Is Accountancy at Sure Foundation Poly accredited? Sure Foundation Poly itself is in NBTE’s 2020 Directory (private, approved 2016). I could not confirm the accreditation of ND Accountancy specifically, so ask the department for its NBTE letter before you pay fees.

Sources and updates

The 2026/2027 polytechnic minimum of 100, the 31 December 2026 deadline and JAMB’s warning against admissions outside CAPS come from JAMB’s 2026 policy meeting as reported by the News Agency of Nigeria on 11 May 2026; the 2025/2026 figure of 100 is from Nairametrics (8 July 2025). The course name is from the Myschool reprint of JAMB’s course list for the school. JAMB’s subject and O’level rules are from Myschool’s reprint of the JAMB polytechnic brochure page for Accountancy, which I checked on 3 November 2026, including the school’s own remarks. The approval year is from NBTE’s 2020 Directory of Accredited Programmes (serial number 117). The website, status-check route and directions are from a school notice reprinted by Myschool on 15 January 2021. The safe target, the worked example and the ranking illustration are my own advice. Checked on 3 November 2026; this page will be updated when Sure Foundation Poly publishes a 2027/2028 notice.

Jude Chinecherem

I am Jude Chinecherem, a final-year MBBS student at the University of Nigeria, Nsukka. I know what it feels like to want an education your family cannot afford. When my parents could not pay for my schooling, I had to learn how to find scholarships and work the system out on my own, with nobody to guide me. I came out the other side, and now I share everything I learned so the next student does not have to figure it out alone. This is the advice I wish someone had given me back then.