ICAG Exam Rules and Code of Conduct: The Complete Guide for Candidates
ICAG · Exam Conduct · 2026
By registering for an ICAG examination you are bound by the Institute’s Examinations Code of Conduct, eight pages of regulations most candidates never read in full. This guide breaks the official Code down in plain language: every rule, what it means in practice, and exactly what happens if you breach it.
By registering for an ICAG professional examination, you are bound by the Institute’s Examinations Code of Conduct. The full Code runs to eight pages of regulations covering everything from how early you must arrive to what happens if you tear a question paper. Most candidates have never read it in full.
That is a problem, because the consequences of breaking even minor rules can be severe. Writing with a pencil instead of blue ink can result in your entire paper being withheld. Forgetting your index number can cancel your paper. Bringing a programmable calculator into the hall is grounds for losing every paper in the sitting, not just one.
This guide breaks down the official ICAG Examinations Code of Conduct in plain language: what the rules are, what they mean in practice, and what happens if you breach them. Everything below is drawn directly from the official ICAG document.
The rules that catch candidates most
- Pencil, not ink
- Writing in pencil withholds the entire paper’s results pending cancellation. Always carry at least two blue pens.
- Banned devices
- A programmable calculator can cancel the subject; a phone or electronic device can cancel your entire results for the sitting.
- Index number
- An incorrect or missing index number cancels the paper, even if the answers are perfect.
- Original Ghana Card
- Photocopies and expired cards are refused. Without valid original ID the invigilator will not admit you.
The Code of Conduct at a glance
| Area | Rule |
|---|---|
| Arrival time | At least 30 minutes before the scheduled start of the paper. |
| Late entry cutoff | No candidate is admitted to the hall 30 minutes after the start of the examination. |
| Minimum stay | No candidate may leave the hall permanently until 30 minutes after the start. |
| Reading time | 15 minutes of reading time before writing begins. |
| Writing instrument | Blue ink only. Using pencil results in your paper being cancelled. |
| Identification | Original Ghana Card (ECOWAS Identity Card). Photocopies refused. |
| Index number | Must be written correctly on every script. Errors cancel the paper. |
| Question paper | May be taken out only within 30 minutes of the end of the examination. |
The rules below apply to all ICAG professional qualifying examinations (Levels 1, 2 and 3) except where noted. Level 1 papers are conducted online and follow the additional rules in Section 6.
Before you enter the examination hall
The Code of Conduct begins before you reach the door of the hall. Four rules apply to the pre-entry phase.
Arrive at least 30 minutes early
ICAG requires candidates to report at the examination hall or room at least 30 minutes before the start time on the timetable. This is not a recommendation, it is a regulation. Use the time to find your assigned seat, settle your belongings, and confirm your index number.
Bring your original Ghana Card
The ECOWAS Identity Card (Ghana Card) is the only form of identification accepted. Photocopies are not permitted. Expired cards are not permitted. If you have lost your Ghana Card, replace it before exam day, because without valid original ID the invigilator will refuse entry.
Bring nothing else of value
Valuables including handbags, backpacks, books, mobile phones, programmable calculators, digital watches and laptops are not allowed in the examination hall. ICAG explicitly states it will not be liable for any loss or damage to personal belongings. The practical rule: bring only what you need to write.
You will be assigned a seat
Each desk in the examination hall is labelled with the name and Index Number of one specific candidate. You must occupy your assigned seat. You cannot choose where to sit.
The 30-minute rules
Three separate rules in the Code of Conduct revolve around the 30-minute mark of each examination. Understanding them prevents avoidable disqualifications and missed opportunities.
| Rule | What it means |
|---|---|
| Late entry cutoff | No candidate is admitted 30 minutes after the start. Arrive more than 30 minutes late and you miss that paper entirely. |
| Minimum stay rule | No candidate may leave the hall permanently within the first 30 minutes. Even if you feel ill or unable to continue, you must remain until this period passes. |
| Question paper removal | The question paper can be taken out of the hall only within the final 30 minutes of the examination. Taking it out earlier is prohibited. |
Temporary exits are permitted with the invigilator’s explicit permission, for example to use the washroom, but any candidate leaving the hall temporarily and intending to return must be accompanied.
The 15-minute reading time
Many candidates are surprised to learn that every ICAG examination begins with 15 minutes of dedicated reading time, during which candidates are not permitted to start writing. This is not part of the three-hour writing window. It is in addition to it.
The reading time exists for one purpose: reading the questions carefully and planning your approach before you start writing. Candidates who use it well almost always perform better than those who treat it as dead time and rush to begin the moment papers are distributed.
Use the 15 minutes to
- Read every question on the paper, not just the ones you will answer first.
- Identify the questions you are most confident about. Those are where you should start when writing begins.
- Plan a rough time allocation across the questions.
- Note any specific instructions on the question paper that you might miss in the rush of writing.
What you cannot do during reading time
Start writing. The invigilator will instruct candidates when writing may begin. Starting to write before that instruction is itself an examination irregularity.
Inside the hall: rules that cancel papers
Some rules in the Code of Conduct have severe consequences if breached. The following are the most common ways a candidate’s paper can be cancelled, often by accident, by candidates who simply did not know the rule.
| Rule | Consequence if breached |
|---|---|
| Index number on every paper | Paper cancelled if the index number is incorrect or missing. |
| Blue ink only | Writing in pencil instead of ink withholds the entire paper’s results pending cancellation. |
| No scribbling paper | All rough work and calculations must be done in the answer booklet itself and crossed through to show they are not part of the answer. |
| No tearing question paper or booklet | Tearing any part of either document during the examination is itself an offence. |
| No borrowing | Candidates must provide their own pen, ruler and calculator. Borrowing during the examination is prohibited. |
| No starting before the start order | Writing before the invigilator officially announces the start of writing is an irregularity. |
| Obey “STOP WORK” immediately | Continuing to write after the official stop order is announced is an offence. |
| Answer booklet collection | Candidates must remain seated until their booklet is collected by the invigilator. Responsibility for ensuring collection rests with the candidate. |
| No removing materials | Used or unused answer booklets cannot be removed from the hall. Only the question paper may be taken out, and only within the last 30 minutes. |
The pencil rule catches more candidates than any other
Candidates who run out of ink during an examination sometimes default to pencil because they did not bring a spare pen. The consequence is the same as starting with pencil: the entire paper’s results are withheld pending cancellation. Always bring at least two blue pens.
The no-scribbling-paper rule has a workflow implication
All your rough work (formulas, draft calculations, the structure for written answers) must be done inside the answer booklet itself, then crossed through with a line so the marker knows it is not part of your answer. Plan for this. Allocate physical space in the booklet for working before you begin writing.
Online examination rules (Level 1)
Level 1 examinations are conducted entirely online. Candidates write from any suitable location with a compatible computer and internet access. This is a different operational environment from the physical Level 2 and Level 3 exams, and the Code of Conduct sets out specific additional rules.
| Requirement | Minimum specification |
|---|---|
| Processor | 1 GHz or faster x86-compatible, or Intel Atom 1.6 GHz or faster (for netbooks). |
| Memory | 4 GB minimum. |
| Operating system | Windows 10 or above, or macOS X v10.6 or above. |
| Graphics | Minimum 512 MB graphics memory. |
| Sound and camera | Sound card, microphone (3.5 mm jack or internal; mobile microphones not recommended), and a webcam supporting 320x240 colour video at 15 fps. |
| Browser | Chrome, Firefox or Edge. |
| Bandwidth (minimum) | Upload 1 Mbps, download 1 Mbps. |
| Bandwidth (recommended) | Upload 10 Mbps, download 10 Mbps. |
Online proctoring is built in
The exam platform includes an automated proctor, an in-built online invigilator. The proctor will require you to capture a photo of your face, not your ID card, for identity verification.
Login details arrive the night before
ICAG sends login credentials by email on the evening before the exam. If you have not received your login by the time the exam starts, email examinations@icagh.com or examsicag@gmail.com immediately. Do not wait.
No physical materials
Earpieces, AirPods, headphones and digital watches are considered foreign materials and are prohibited. Level 1 is a closed-book test. The platform provides an online calculator, so physical calculators and watches are not allowed.
For more on what Level 1 covers and the syllabus weightings, see the ICAG Level 1 papers explained guide.
Examination irregularities: what they mean
The Code of Conduct defines five categories of examination irregularity, plus collusion. Each carries specific consequences set by Council. Understanding the definitions matters, because candidates sometimes breach a rule without realising it falls into one of these categories.
| Irregularity | ICAG definition |
|---|---|
| Examination malpractice | Any deliberate act of wrongdoing, contrary to the rules of examinations, designed to give a candidate an unfair advantage or to place a candidate at a disadvantage. |
| Impersonation | An individual who is not registered as a candidate takes the place of one who is registered. |
| External assistance | Individuals who are not examination candidates giving unauthorised assistance to candidates. |
| Smuggling of foreign materials | The introduction of unauthorised materials such as notebooks, crib notes, charts and answers into the examination hall. |
| Copying | The reproduction of another candidate’s work, with or without permission. |
| Collusion | Unauthorised passing of information between candidates, usually by exchanging notes or scripts. |
The legal backdrop
All examination malpractices are dealt with under the provisions of the Criminal Code of 1960 (Act 29 and Act 30), as well as ICAG’s internal examination regulations. The Council is the deciding authority on cancellation, suspension and other sanctions.
Consequences and sanctions
The severity of consequences depends on the type of irregularity and the Council’s determination. Here is what each major category of breach triggers.
| Offence | Consequence |
|---|---|
| Impersonation | Both impersonator and impersonated handed over to Police for prosecution. Entire results withheld. Both barred from any ICAG examination for a number of years agreed by Council. Names may be published in the Students Journal. |
| Collusion (passing notes, talking, exchanging help) | Entire results withheld pending cancellation by Council. Cheating detected in scripts results in cancellation of the subject. |
| Foreign material: notes, textbooks, prepared materials | Entire results in the examination withheld pending cancellation of the subject by Council. |
| Foreign material: programmable calculator | Entire results withheld pending cancellation of the subject by Council. |
| Foreign material: mobile phone or electronic communication device | Entire results withheld pending cancellation of the candidate’s entire results by Council. |
| Stealing or substituting scripts | Entire examination results withheld pending cancellation by Council. |
| Seeking help from non-candidates (invigilators, teachers, supervisors) | Entire results withheld pending cancellation by Council. |
| Tearing question paper or answer booklet | Entire results withheld pending cancellation of the subject’s results by Council. |
| Refusing to submit script | Entire results withheld pending cancellation of the subject by Council. |
| Starting before the official start, or continuing after stop | Entire results withheld pending cancellation of the subject by Council. |
| Writing in pencil instead of ink | Entire results withheld pending cancellation of the subject’s results by Council. |
| Insult or assault on invigilator, supervisor or ICAG official | Entire results withheld pending cancellation by Council. Candidate handed over to Police for prosecution. Barred from any ICAG examination for not less than two years. |
The Council’s sanctions framework
- A formal warning about the consequences of further offences.
- Termination or withdrawal of registration as an ICAG student.
- Cancellation of one or more examination papers.
- Suspension from ICAG examinations for a number of months or years, as agreed by Council.
- Publication of the candidate’s name in the ICAG Students Journal.
- A complete bar from ICAG examinations for repeat offenders.
Cases not covered by the existing rules are decided by Council on a case-by-case basis. The Code itself is reviewed every three years.
If you witness or are affected by an irregularity
If during an examination you suspect another candidate is engaging in malpractice, the Code requires you to attract the attention of an invigilator by raising your hand. Do not attempt to confront the candidate yourself, communicate with them, or take any action that could itself be misinterpreted as an irregularity.
If you are the subject of a false accusation, request that the supervisor formally document the circumstances. ICAG’s processes provide for review and adjudication by Council, but the contemporaneous record made by the supervisor will be the primary evidence in any subsequent review.
ICAG’s own exam-day tips
Alongside the binding Code of Conduct above, ICAG shares practical examination technique with candidates. The points below are ICAG’s own advice on preparing for and working through the paper. They are guidance rather than regulations, but they come directly from the Institute, and where they touch the rules we have kept them consistent with the Code.
Before the exam
- Confirm the venue. Know exactly where the examination will take place before the day, so travel and timing are not a last-minute worry.
- Check your equipment. Carry at least two blue pens. A pencil is useful only for light notes on the question paper; nothing in the answer booklet may be written in pencil.
- Leave your authority-to-sit outside the hall. You can bring it to the centre, but it is a printed document and therefore a foreign material, so it must not go into the examination hall itself.
- Protect your mindset. Stay positive, because it is easier to recall what you revised in a calm state. Avoid people who make you anxious before the paper.
Before you open the paper
- Settle first. Relax your shoulders and breathe deeply for a few seconds before you begin.
- Check the obvious. Confirm you are in the right room and at the right desk, with your index number and name.
- Recall your key facts. Run through the last-minute facts you wanted to remember while they are fresh.
- Read the instructions. Read the instructions on the answer script carefully before writing anything.
- Complete the cover page. Write your index number, not your student number, on the cover page and on every page of the answer script, and fill in all cover-page details, including your signature.
During the exam
- Budget your time per question. Decide how long to spend on each question before moving on, so you answer the right number of questions. Answering the required number generally passes more reliably than writing a few long answers. Leave about five minutes to check each essay at the end.
- Lay out your answers cleanly. Start each main question on a fresh page, number every sub-question, and leave space between answers so you can add points later.
- Read slowly and mark the paper. Read each question slowly and highlight key points, because it is easy to misread or miss part of a question under pressure. Light pencil marks on the question paper are fine for this.
- Check the paper is complete. Confirm your question paper has all its pages, numbered through to the last, for example 5 of 5.
- Structure written answers. Give essays a clear line of reasoning and a well-structured argument, with an introduction and a conclusion.
- If you go blank, keep moving. Brainstorm words and ideas on the question paper, or as rough work in the booklet crossed through so the marker knows it is not your answer, then move to something you can do and return later. Find a point of calm and breathe slowly.
- Check at the end. Re-read your answers, and where a key word or point is missing, add it neatly in the text or at the bottom of the page.
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The Code in seven points
- Arrive at least 30 minutes early. You will not be admitted once 30 minutes have passed after the start.
- Bring your original Ghana Card. Photocopies and expired cards are refused, and without valid original ID you will not be allowed in.
- Write in blue ink only. Pencil means your paper’s results are withheld pending cancellation, so carry at least two pens.
- Every exam includes 15 minutes of reading time, in addition to the three-hour writing window. Use it to plan.
- Write your index number correctly on every script. An incorrect or missing index number cancels the paper.
- Programmable calculators, phones and electronic devices are foreign materials and can cost you the whole sitting, not just one paper.
- Level 1 is online with built-in proctoring. Meet the system requirements and watch for your login the night before.
Key exam-conduct terms
- Code of Conduct
- ICAG’s official set of examination regulations, reviewed every three years and binding on every registered candidate.
- Index number
- The unique number identifying your script; it must be written correctly on every paper or the paper is cancelled.
- Invigilator
- The official supervising the examination hall. In online Level 1 exams an automated online proctor performs this role.
- Reading time
- A 15-minute period at the start of each exam for reading and planning, during which writing is not allowed.
- Examination irregularity
- Any of the defined categories of breach: malpractice, impersonation, external assistance, smuggling of foreign materials, copying and collusion.
- Foreign materials
- Unauthorised items such as notes, phones, programmable calculators, earpieces and digital watches.
- Council
- ICAG’s governing authority, which decides on cancellations, suspensions and other sanctions.
Source: Institute of Chartered Accountants, Ghana, Examinations Code of Conduct (official ICAG document, reviewed every three years). This guide explains the official Code in plain language and is not a substitute for it. Rules are set by ICAG and may change at review, so always confirm the current regulations in your examination documents and on the official ICAG portal before sitting.
