This study examined the effect of information and communication technology (ICT) on accounting practice in Nigeria. The specific objectives of the study are to ascertain the effect of information and communication technology (ICT) on efficiency of accounting practices in Nigeria and to determine whether the application of ICT ensure timely delivery of accounting practices. This study also went through the application of Information and Communication Technology (ICT) in efficiency and speeding up of accounting practice in Nigeria and how this has ensured efficient delivery of accounting works. Survey method was adopted and questionnaire was the major source of data collection. Data collected were analyzed with five-point Likert’s scale and ANOVA was used to test the formulated hypotheses with the aids of SPSS version 20.0. Findings revealed that the application of ICT has positive effect on efficiency of accounting practice and ensure timely delivery of accounting works in Nigeria. The study thereby recommends that preparers of accounting information should adopt ICT in all aspect of accounting practices for effectiveness. It also recommends enhancement of staff knowledge on ICT application since it ensure timely delivery of accounting work in Nigeria.