PROFESSIONAL QUALIFICATION

Professional Qualification

Chartered Accountant (CA) Programme

ICAG’s professional accountancy pathway for students seeking to qualify as Chartered Accountants in Ghana.

Entry & Registration

Minimum Age

Applicants must be at least 16 years old.

Academic Entry

Accepted routes include SSSCE/GBCE/DBS, WASSCE, Diploma, HND, Degree, Masters and other qualifications acceptable to the Institute.

Student registration and exemption applications are made through the ICAG student portal. Applicants upload a birth identity, passport photograph, educational certificates and transcripts where applicable.

Examination Structure

Level 1

  • Financial Accounting
  • Business Management & Information Systems
  • Business & Corporate Law
  • Introduction to Management Accounting

Level 2

  • Financial Reporting
  • Management Accounting
  • Audit & Assurance
  • Financial Management
  • Public Sector Accounting & Finance
  • Principles of Taxation

Level 3

  • Corporate Reporting
  • Advanced Audit & Assurance
  • Strategic Case Study
  • Advanced Taxation

Progression Rules

  • Level 1 must be completed before progressing to Levels 2 and 3.
  • Students are required to write a minimum of two papers in Levels 1 and 2.
  • At Level 3, students are required to write all four papers.
  • Examinations are held in March, July and November.

Exemptions

Accounting Degrees

BSc Administration, B.Ed. Accounting and B.Com holders may qualify for Level 1 exemption plus selected Level 2 papers.

HND Accountancy

HND Accountancy holders are exempted from Level 1 and Audit & Assurance at Level 2.

ATSWA

ATSWA holders are exempted from Level 1 plus Audit & Assurance and Principles of Taxation at Level 2.

Other Qualifications

Subject-for-subject exemptions may apply up to Level 2, except Public Sector Accounting & Finance.

Useful Links