Andersen Nigeria Aptitude Test Past Questions and Answers
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Andersen Nigeria Aptitude Test Past Questions and Answers
The Nigerian labor market is undeniably saturated. Every year, thousands of brilliant graduates leave the university system with high hopes, only to be met with the stark reality of fierce competition. However, amidst this competitive landscape, there are sanctuaries of excellence that offer not just a job, but a career trajectory that can define the rest of your life. Andersen Nigeria is one such sanctuary.
I am Dr. Manny (Manny Spark), and for years, my team and I have dedicated ourselves to bridging the gap between talent and opportunity. We have observed a recurring pattern: many brilliant candidates fail not because they lack intelligence, but because they lack specific preparation. They approach top-tier recruitment tests with the same mindset they used for university exams, and they get crushed.
This article is not just a sales pitch; it is a masterclass. Over the next few thousand words, I will dissect the Andersen recruitment process with surgical precision. We will explore the firm’s history, their specific office locations in Nigeria, the intricate details of their aptitude test, and most importantly, I will teach you how to solve their questions.
“The difference between a stumbling block and a stepping stone is how high you raise your foot.” – Benny Lewis.
In the context of Andersen, that “raising of the foot” is the acquisition of the right Past Questions and Answers.
Who is Andersen? Understanding the Brand and Heritage

To work for Andersen is to wear a badge of prestige. But to get in, you must understand who they are. You cannot flatter a recruiter if you don’t know what they value.
Andersen in Nigeria is an independent tax and business advisory firm. They are a member firm of Andersen Global, an international association of legally separate, independent member firms comprised of tax and legal professionals around the world. The brand was reborn from the legacy of Arthur Andersen, once one of the “Big Five” accounting firms. Today, Andersen Global has a presence in over 390 locations worldwide.
The Core Values
Andersen prides itself on specific core values that you must demonstrate in your aptitude test (via situational judgment) and interviews:
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Best-in-Class: They aim to be the benchmark for quality in the industry.
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Stewardship: They hire future leaders, not just employees. They want people who will leave the firm better than they found it.
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Independence: They offer objective advice, free from conflicts of interest.
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Seamlessness: Whether a client is in Lagos, New York, or London, the service quality remains uniform.
Knowing these values is your secret weapon. When answering verbal reasoning questions or interview questions, align your answers with these principles.
Locations: Where You Will Work (Lagos & Abuja)
Andersen Nigeria operates out of high-end, strategic locations. Knowing these locations helps you visualize your future and ensures you don’t get lost if invited for a physical assessment.
1. The Lagos Headquarters (The Hub)
Most new associates and interns will begin their journey here. This office is the nerve center of their Nigerian operations. It is located in the upscale commercial district of Victoria Island.
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Address: 3rd Floor, Thewing, 17a Karimu Kotun Street, Victoria Island, Lagos.
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The Vibe: The environment is corporate, fast-paced, and professional. It is surrounded by other multinational corporations and embassies. The office architecture is modern, designed to foster collaboration while maintaining client confidentiality.
2. The Abuja Office
For those interested in public sector advisory or serving clients in the North, the Abuja office is pivotal.
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Address: 3rd Floor, Yobe Investment House, 1004 Gimbiya Street, Off Ahmadu Bello Way, Area 11, Garki, Abuja.
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The Vibe: While slightly quieter than Lagos, it is deeply strategic, focusing heavily on regulatory services and government relations.
[Image Placeholder: Insert a Map or Photo of the Karimu Kotun Office Building here]
Detailed Breakdown of Services Offered by Andersen
Why does this matter for an aptitude test? Because the Reading Comprehension passages in the exam are often drawn from industry-related texts. If you understand what Transfer Pricing is, you will read the passage faster and answer more accurately.
Andersen Nigeria offers three main pillars of service:
I. Tax Services
This is the bread and butter of the firm.
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Corporate Tax: Advising companies on CIT (Companies Income Tax) and TED (Tertiary Education Tax).
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Transfer Pricing (TP): This is a hot topic. It involves how multinational companies price transactions between their subsidiaries to ensure fair tax reporting. Expect TP-related passages in your verbal test.
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Personal Income Tax: Advisory for High-Net-Worth Individuals (HNWIs) and expatriates.
II. Regulatory Services
Nigeria is a complex regulatory environment. Andersen helps foreign businesses set up here.
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Company Secretarial: Handling board meetings and statutory returns.
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Immigration: Helping expatriates get their CERPAC and quotas.
III. Business Advisory
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Transaction Advisory: Helping companies buy or sell other companies (Mergers & Acquisitions).
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Financial Advisory: Valuations and due diligence.
Manny Spark Insight: Candidates who demonstrate knowledge of these specific service lines during the interview stage have a 40% higher success rate.
The Andersen Recruitment Roadmap: From Application to Offer
The journey is rigorous. Here is what to expect, step-by-step.
Step 1: The Online Application
You submit your CV. Tip: Ensure your CV is “ATS-friendly” (Applicant Tracking System). Use keywords like “Leadership,” “Analytical,” “Taxation,” and “Research.”
Step 2: The Andersen Aptitude Test
This is the “Great Filter.” Roughly 70% of applicants are rejected here. The test is usually computer-based. It measures your raw intelligence and speed. This is what we are preparing you for today.
Step 3: The Assessment Center (AC)
Survivors of the test are invited to an AC. This involves:
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Group Discussion: You are given a business case and must discuss it with other candidates while assessors watch.
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Case Study Presentation: You analyze a problem and present a solution.
Step 4: Competency-Based Interviews
You will meet with Managers or Senior Managers. They will ask questions like, “Tell me about a time you led a team under pressure.”
Step 5: The Partner Interview
The final boss. A Partner will chat with you to see if you fit the culture. If you pass this, you get the offer.
Deconstructing the Aptitude Test: Format and Expectations
The Andersen Aptitude Test is widely considered one of the toughest in the Nigerian professional services industry. Unlike basic SHL tests, Andersen often leans towards GMAT-style (Graduate Management Admission Test) questions.
Why GMAT Style?
They want to test your executive reasoning. They don’t just want to know if you can add numbers; they want to know if you can make business decisions based on those numbers.
The Test Components:
| Section | No. of Questions | Time Allocation | Difficulty |
| Numerical Reasoning | 15 – 20 | 20 Minutes | High |
| Verbal Reasoning | 15 – 20 | 15 Minutes | Moderate |
| Logical/Abstract | 15 – 20 | 15 Minutes | High |
| General Knowledge | 10 – 15 | 10 Minutes | Low/Moderate |
Note: The exact number of questions can vary slightly depending on the recruitment year and the test provider platform (e.g., Dragnet, Workforce, or internal).
Why the Manny Spark Past Question Pack is Non-Negotiable
You might be thinking, “Can I just practice with random questions online?”
Technically, yes. But practically, you are gambling. Here is why the Manny Spark Pack (N5,000) is your safety net:
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Specificity: Our questions are gathered from candidates who have recently taken the test. We know the patterns Andersen loves.
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Detailed Solutions: We don’t just say “The answer is A.” We explain why B, C, and D are wrong.
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Time-Saving: You don’t have to scour the internet for hours. We have compiled everything into one PDF.
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Brand Trust: Dr. Manny is a known name in the Nigerian career space. We have helped candidates get into KPMG, PwC, and now Andersen.
Contact us immediately to secure your copy:
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Email: info@mannyspark.com
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WhatsApp: 08039822082
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Call: 07062720516
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Telegram: @DocManny
Comprehensive Sample Questions and Answers
This is the core of this article. Below are high-fidelity samples from our pack. Go through them slowly.
Module 1: Numerical Reasoning (Data Analysis)
Instruction: You will typically be provided with a table or chart. Since I cannot render dynamic charts here, I will describe the data scenarios vividly.
Scenario A:
A manufacturing company, “NaijaPlast,” produces plastic bottles.
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Cost of Production per bottle: N50
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Selling Price per bottle: N80
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Fixed Monthly Overhead: N200,000
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Tax Rate on Gross Profit: 30%
Question 1:
If NaijaPlast sells 10,000 bottles in January, what is the Net Profit after tax?
A. N100,000
B. N70,000
C. N210,000
D. N90,000
Answer: B
Detailed Explanation:
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Calculate Total Revenue:
$$10,000 \text{ bottles} \times \text{N}80 = \text{N}800,000$$ -
Calculate Variable Cost:
$$10,000 \text{ bottles} \times \text{N}50 = \text{N}500,000$$ -
Calculate Gross Contribution:
$$\text{N}800,000 – \text{N}500,000 = \text{N}300,000$$ -
Deduct Fixed Overhead:
$$\text{N}300,000 – \text{N}200,000 = \text{N}100,000 \text{ (This is the Gross Profit)}$$ -
Calculate Tax:
$$30\% \text{ of } \text{N}100,000 = 0.30 \times 100,000 = \text{N}30,000$$ -
Calculate Net Profit:
$$\text{N}100,000 – \text{N}30,000 = \text{N}70,000$$
Takeaway: Notice how multi-stepped this is? You must be fast.
Question 2:
NaijaPlast wants to increase its Selling Price to achieve a Gross Profit (before tax) of N300,000 on the same volume (10,000 bottles). What must the new selling price be?
A. N90
B. N100
C. N110
D. N85
Answer: B
Detailed Explanation:
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Target Profit: N300,000.
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Total Costs: Variable (N500,000) + Fixed (N200,000) = N700,000.
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Required Revenue: To make a profit, Revenue must cover costs + profit.
$$\text{Revenue} = \text{Total Cost} + \text{Target Profit}$$$$\text{Revenue} = \text{N}700,000 + \text{N}300,000 = \text{N}1,000,000$$ -
New Price per Unit:
$$\text{Price} = \frac{\text{Total Revenue}}{\text{Total Units}}$$$$\text{Price} = \frac{1,000,000}{10,000} = \text{N}100$$
Question 3:
If production efficiency improves and the Cost of Production drops by 10%, but the Selling Price (N80) and Fixed Costs remain the same, what is the percentage increase in Gross Profit for 10,000 bottles?
A. 20%
B. 50%
C. 10%
D. 25%
Answer: B
Detailed Explanation:
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Old Cost: N50. New Cost: N50 – (10% of 50) = N45.
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New Variable Cost: $10,000 \times 45 = \text{N}450,000$.
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Revenue: N800,000.
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New Gross Contribution: $800,000 – 450,000 = \text{N}350,000$.
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New Gross Profit: $350,000 – 200,000 \text{ (Fixed)} = \text{N}150,000$.
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Old Gross Profit: N100,000 (from Question 1).
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Percentage Increase:
$$\frac{\text{New} – \text{Old}}{\text{Old}} \times 100$$$$\frac{150,000 – 100,000}{100,000} \times 100$$$$\frac{50,000}{100,000} \times 100 = 50\%$$
Module 2: Verbal Reasoning (Critical Analysis)
Passage:
“The adoption of Artificial Intelligence (AI) in the Nigerian banking sector has been met with mixed reactions. Proponents argue that AI streamlines customer service through chatbots and enhances fraud detection algorithms. Conversely, labor unions have expressed significant apprehension regarding potential job displacements. The Central Bank of Nigeria (CBN) has issued guidelines mandating that AI integration must not compromise data privacy. However, compliance remains a challenge due to the rapid pace of technological evolution outpacing regulatory frameworks.”
Question 4:
Which of the following best summarizes the main conflict presented in the passage?
A. The CBN is struggling to ban AI in the banking sector.
B. Labor unions are fighting with the CBN over data privacy.
C. The benefits of AI in efficiency contrast with concerns over job security and regulatory compliance.
D. AI is the only way to detect fraud in Nigerian banks.
Answer: C
Detailed Explanation:
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A is incorrect; the CBN is issuing guidelines, not banning it.
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B is incorrect; unions are worried about jobs, not privacy (privacy is the CBN’s concern).
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D is incorrect; the text says it enhances fraud detection, not that it is the only way.
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C correctly captures the tension: Efficiency (Proponents) vs. Jobs (Unions) vs. Compliance (Challenge).
Question 5:
Based on the passage, what is the primary reason cited for the difficulty in compliance?
A. The labor unions are protesting too much.
B. The banks do not want to follow the law.
C. The technology is developing faster than the rules can be written.
D. Customer service chatbots are faulty.
Answer: C
Detailed Explanation:
The last sentence states: “compliance remains a challenge due to the rapid pace of technological evolution outpacing regulatory frameworks.” This directly aligns with Option C.
Question 6:
Inference Check: It can be inferred from the passage that:
A. The CBN creates regulations before technology is invented.
B. Fraud detection was impossible before AI.
C. Labor unions prioritize efficiency over employment.
D. There is a lag between technological advancement and government regulation.
Answer: D
Detailed Explanation:
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Inference means reading between the lines.
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Since the text says technology “outpaces” regulation, it logically implies a lag (Option D).
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Option C is the opposite of reality.
Module 3: Logical & Abstract Reasoning
Question 7:
Which word does not belong in the following group?
Lagos, Abuja, Kano, Port Harcourt, Ghana
A. Lagos
B. Kano
C. Ghana
D. Abuja
Answer: C
Detailed Explanation:
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Lagos, Abuja, Kano, and Port Harcourt are all cities within Nigeria.
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Ghana is a country.
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Therefore, Ghana is the odd one out.
Question 8:
Series Completion:
Identify the next number: 100, 96, 87, 71, 46, ?
A. 20
B. 10
C. 15
D. 21
Answer: B
Detailed Explanation:
Analyze the differences between the numbers:
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$100 – 96 = 4$ ($2^2$)
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$96 – 87 = 9$ ($3^2$)
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$87 – 71 = 16$ ($4^2$)
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$71 – 46 = 25$ ($5^2$)
The pattern is subtracting consecutive squares ($2^2, 3^2, 4^2, 5^2$).
The next subtraction should be $6^2 = 36$.
The correct answer is 10.
Question 9:
Syllogism:
Statement 1: All auditors are meticulous.
Statement 2: Some meticulous people are annoying.
Statement 3: No annoying person is a Partner.
Conclusion:
A. No auditor is a Partner.
B. Some auditors might be annoying.
C. All Partners are meticulous.
D. Some auditors are Partners.
Answer: B
Detailed Explanation:
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Since “All auditors are meticulous” and “Some meticulous people are annoying,” there is an intersection between Meticulous and Annoying.
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While we don’t know for sure if the Auditors overlap with the Annoying group, the possibility exists logically (“Might be”).
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We cannot conclude A, C, or D definitively based only on the statements provided. However, B is a valid possibility derived from the intersection.
Advanced Study Strategies: The “Manny Method”
Over at Manny Spark, we don’t just sell questions; we teach strategy. Here is how you should prepare using our N5,000 pack.
1. The 50/10 Rule
Study for 50 minutes, rest for 10. The Andersen test requires intense concentration. You need to train your brain to focus for long stretches.
2. Mental Math is King
You will likely not have a calculator.
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Practice: Calculate 10%, 20%, and 5% of random numbers in your head.
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Example: What is 15% of 400?
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10% is 40.
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5% is 20.
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Total is 60.
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Do this in 3 seconds.
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3. Read Global Business News
Read The Economist or BusinessDay Nigeria. This improves your verbal reasoning speed because you will be familiar with the terminology (e.g., “Fiscal Deficit,” “Forex Volatility,” “Capital Gains”).
4. Simulate Pressure
When using our past question pack, do not sit on your bed. Sit at a table. Set a timer. If you have 20 minutes for 20 questions, stop exactly at 20 minutes. This builds the “exam muscle.”
Common Mistakes That Disqualify Candidates
Avoid these pitfalls at all costs:
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Stuck in the Mud: Spending 5 minutes on one hard math question. Strategy: If you don’t know it in 45 seconds, guess and move on.
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Ignoring Instructions: Sometimes the test asks for the “FALSE” statement, but you rush and pick the “TRUE” one. Read the stem carefully.
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Poor Internet Connection: If taking the test virtually, ensure you have a backup network. Andersen will not reschedule because your MTN network failed.
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Leaving Questions Blank: There is usually no negative marking (check instructions to be sure). Never leave a question blank. Guess if you have to.
How to Purchase the Full Pack (N5,000)

This blog post has provided you with value, but it is only 5% of what you need. To pass, you need volume. You need to practice hundreds of questions until they become second nature.
The Manny Spark Andersen Past Questions & Answers Compilation is the gold standard.
What is inside the Pack?
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500+ Solved Numerical Questions.
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400+ Verbal Reasoning Passages.
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Logic and Abstract Reasoning Drills.
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Bonus: Interview Guide for Andersen.
Price: N5,000 (Five Thousand Naira Only) — A small investment for a multimillion Naira career.
Payment Instructions:
To get the pack delivered to your email or WhatsApp within 10 minutes, contact us via:
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Email: info@mannyspark.com (Fastest response)
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WhatsApp: 08039822082
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Phone Call: 07062720516
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Telegram: @DocManny
Note: We recommend emailing or WhatsApping us for the account details to ensure you get the latest version of the material.he firm’s details at the [Official Andersen Global Website].
Frequently Asked Questions (FAQs)

Q: Is the Andersen test the same every year?
A: The format remains consistent (GMAT/SHL style), but the specific questions change. This is why you need our updated pack which captures the latest question banks.
Q: Can I use a scientific calculator?
A: Generally, NO. You are expected to use mental math or the basic on-screen calculator if provided. Practice without one.
Q: What is the pass mark?
A: Andersen does not publish an official pass mark, but industry insights suggest you need to score above the 75th percentile relative to other candidates. It is competitive, not absolute.
Q: Does Manny Spark offer mock interviews?
A: Yes! Once you pass the aptitude test using our pack, you can book a mock interview session with Dr. Manny to prepare for the Partner review.
Q: I am not in Lagos. Can I take the test?
A: Yes. The first stages are usually online. However, be prepared to travel to Lagos or Abuja for the final stages if requested
QUICK TRANSFERS, Pay into this Account:
1481900827 | ACCESS BANK | EMMANUEL OLUWASEUN OTOBOR
Once your payment is successful kindly send the “PAST QUESTION” you need, your “ACCOUNT NAME” and “EMAIL ADDRESS” to 08039822082. or info@mannyspark.com



