ICAG Exam Rules and Code of Conduct: The Complete Guide for Candidates
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 results 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 sourced directly from the official ICAG document.
1. 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 — Level 1, Level 2, and Level 3 — except where noted. Level 1 papers are conducted online and follow additional rules covered in Section 6 of this guide.
2. Before You Enter the Examination Hall
The Code of Conduct begins before you reach the door of the hall. Three rules apply to the pre-entry phase:
Arrival 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 this 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, you must replace it before exam day — 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, Student Registration Number (SRN), and Index Number of one specific candidate. You must occupy your assigned seat — you cannot choose where to sit.
3. 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 of the examination. Arrive late by more than 30 minutes 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.
4. 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 is 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 writing the moment papers are distributed.
What you should do with the 15 minutes:
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.
5. 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 must be written correctly on every paper | Paper cancelled if the index number is incorrect or missing |
| Blue ink only | Writing in pencil instead of ink results in the entire paper's results being withheld 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 answer 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 |
| "STOP WORK" must be obeyed 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. Personal 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) |
Two patterns to highlight from the table above:
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 if they had started 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, 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.
6. 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.
| Specification | Windows PC | macOS |
|---|---|---|
| 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 | macOS X v10.6 or above |
| Graphics | Minimum 512 MB graphics memory | |
| Sound & Camera | Sound card, microphone (standard 3.5 mm jack or internal — mobile microphones not recommended), 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.
7. Examination Irregularities — What They Mean
The Code of Conduct defines five categories of examination irregularity. Each carries specific consequences set by Council. Understanding the definitions matters — sometimes candidates 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 |
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.
8. 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 general sanctions framework ranges from formal warnings to permanent exclusion. The full list of available sanctions:
A formal warning about 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.
9. What To Do 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.
Preparing for Your ICAG Examinations With MSL
MSL Business School is Ghana's #1 ICAG tuition provider — an ICAG-Approved Partner in Learning with 40+ national awards, including the Overall Best Graduating Student across all three ICAG sittings in 2024.
Our preparation programmes do more than cover the syllabus — they prepare candidates for the conditions and conventions of the examination itself, including timed mock examinations under ICAG conditions, written technique aligned to ICAG marking standards, and full familiarity with the Code of Conduct before exam day.
To enrol for ICAG tuition for the upcoming sitting, contact MSL on WhatsApp at 053 050 4026 or visit mslbusinessschool.com/icag.
Source: Institute of Chartered Accountants, Ghana — Examinations Code of Conduct (Official ICAG Document, reviewed every three years).
