ICAG vs CITG: Which Professional Qualification Should You Choose in Ghana?
If you're serious about building a professional career in accounting, finance or tax in Ghana, two qualifications will keep coming up — ICAG and CITG. Both are nationally recognised. Both are respected by employers across Ghana's public and private sectors. And both are offered at MSL Business School.
But they are not the same qualification, and choosing the wrong one for your goals can cost you years of study time.
This guide breaks down exactly what each qualification is, who it's designed for, what it costs, and how to decide which one is right for you.
| Feature | ICAG (CA Ghana) | CITG (MCITG Ghana) |
|---|---|---|
| Governing body | Institute of Chartered Accountants, Ghana | Chartered Institute of Taxation, Ghana |
| Designation awarded | Chartered Accountant (CA) | Chartered Tax Practitioner (MCITG) |
| Total papers | 14 papers across 3 levels | 12 papers across 3 levels |
| Exam sittings per year | 3 — March, July, November | 2 — February and August |
| Level 1 format | 100 MCQ, online | Written, scenario-based |
| Focus | Accounting, audit, financial management, taxation | Tax practice, tax law, tax planning — Ghana-specific |
| Entry requirement | WASSCE / SSSCE or tertiary qualification | First degree / HND / GRA certificate |
| Pass mark | 50% all papers | 50% all papers |
| Registration fee | GHS 400 (one-time) | GHS 300 (one-time) |
| Annual subscription | GHS 400 per year | GHS 300 per year |
| Can be done together? | Yes — and CA members exempt from all 6 CITG Professional Level papers | |
| Best for | Anyone building a broad professional accounting career in Ghana | Tax specialists — most powerful when held alongside CA |
What is ICAG?
ICAG stands for the Institute of Chartered Accountants Ghana. Completing the ICAG qualification earns you the designation of Chartered Accountant (CA) — one of the most respected professional titles in Ghana's financial sector.
The ICAG Professional Qualifying Examination is structured across three levels, covering a total of 14 papers:
Level 1 — Knowledge Level (4 papers): Financial Accounting, Business Management & Information Systems, Business & Corporate Law, Introduction to Cost & Management Accounting
Level 2 — Application Level (6 papers): Financial Reporting, Management Accounting, Audit & Assurance, Financial Management, Public Sector Accounting & Finance, Principles of Taxation
Level 3 — Professional Level (4 papers): Corporate Reporting, Advanced Audit & Assurance, Advanced Taxation, Strategic Case Study
The pass mark for all ICAG papers is 50%. Exams are held three times a year — in March, July, and November — making it one of the most accessible professional qualifications in terms of exam frequency.
Who is eligible for ICAG?
To register for the ICAG exams you need at least one of the following:
WASSCE with six credits including English and Core Mathematics
SSSCE/GBCE with six passes including English and Core Mathematics
A Diploma, HND, or Degree from a recognised tertiary institution
ATSWA qualification
ICAG Exemptions
Depending on your existing qualifications, you may be entitled to skip some papers entirely:
| Prior Qualification | ICAG Papers Exempted |
|---|---|
| WASSCE / SSSCE | No exemptions — must write all 14 papers |
| Diploma in Accounting / HND Accountancy | All 4 Level 1 papers. HND holders also exempt: Paper 2.3 Audit & Assurance. Diploma holders: none at Level 2 automatically. |
| ATSWA | All 4 Level 1 papers + Paper 2.3 Audit & Assurance + Paper 2.6 Principles of Taxation |
| Bachelor's Degree (Accounting) | All 4 Level 1 papers + Paper 2.3 Audit & Assurance + Paper 2.6 Principles of Taxation |
| Master's Degree (Accounting) | All 4 Level 1 papers + all Level 2 papers except Paper 2.5 Public Sector Accounting & Finance |
| Other degrees / professional qualifications | Assessed case-by-case on academic transcript — no automatic exemptions |
| ACCA / CIMA / ICAN / SAICA (PAO members) | Must write: Paper 2.5 Public Sector Accounting & Finance + Paper 3.3 Advanced Taxation + Paper 3.2 Advanced Audit & Assurance (unless equivalent passed under PAO). All other papers exempt. |
| Level 3 — all qualifications | Cannot be exempted. All 4 Level 3 papers must be written by every candidate on the standard CA route. |
ICAG Fees (2026)
| Fee Item | Amount (GHS) | Notes |
|---|---|---|
| Registration fee | GHS 400 | One-time. Paid on first registration at sms.icagh.org. |
| Annual subscription | GHS 400 | Due every year. Must be paid to remain active and enter exams. |
| Level 1 exam fees | GHS 511 – GHS 1,581 | GHS 511 for 1 paper up to GHS 1,581 for all 4 papers. |
| Level 2 exam fees | GHS 911 – GHS 4,181 | GHS 911 for 1 paper up to GHS 4,181 for all 6 papers. |
| Level 3 exam fees | GHS 1,104 – GHS 2,926 | GHS 1,104 for 1 paper up to GHS 2,926 for all 4 papers. |
| MSL tuition — Level 1 | GHS 450 per paper | Full Level 1 tuition (4 papers) = GHS 1,800 |
| MSL tuition — Level 2 | GHS 550 per paper | Full Level 2 tuition (6 papers) = GHS 3,300 |
| MSL tuition — Level 3 | GHS 600 per paper | Full Level 3 tuition (4 papers) = GHS 2,400 |
What is CITG?
CITG stands for the Chartered Institute of Taxation Ghana, established under the Chartered Institute of Taxation Act, 2016 (Act 916). Completing the CITG qualification earns you the designation of Chartered Tax Practitioner (MCITG) — the gold standard for tax professionals in Ghana. Under Act 916, a person cannot legally practise as a Chartered Tax Practitioner unless registered as a member of CITG.
The CITG Professional Qualifying Examination is structured across three levels, covering a total of 12 papers:
Professional Level (6 papers): Public Sector Economics & Finance, Income Taxation, Accounting & Finance, Indirect Taxation, Revenue & Business Law, Strategy & Governance
Final Level 1 (3 papers): Tax Audit & Investigations, Oil, Gas & Other Minerals Taxation, International Taxation
Final Level 2 (3 papers): Strategic Tax Planning, Advanced Taxation Practice, Tax Practice Administration & Ethics
The pass mark for all CITG papers is 50%. Exams are held twice a year — in February and August — at centres in Accra, Kumasi, and Ho.
Who is eligible for CITG?
To register for CITG exams you need at least one of the following:
A first degree from a recognised tertiary institution
Taxation Technician Certificate of CITG
Higher National Diploma from a recognised tertiary institution
Basic Professional Certificate in Taxation from the Ghana Revenue Authority
Any other qualification deemed equivalent by the CITG Council
CITG Exemptions
CITG has some of the most generous exemptions in Ghana's professional qualification landscape:
| Prior Qualification | CITG Exemption Granted |
|---|---|
| ICAG Chartered Accountant (CA Ghana) | Exempt from all 6 Professional Level papers. Fast-track straight to Final Level 1. |
| ACCA Member | Exempt from all 6 Professional Level papers. Fast-track straight to Final Level 1. |
| CIMA Member | Exempt from all 6 Professional Level papers. Fast-track straight to Final Level 1. |
| Lawyer (Ghana Bar Association Member) | Exempt from all 6 Professional Level papers. Fast-track straight to Final Level 1. |
| Other degrees and qualifications | Assessed on a subject-by-subject basis by the CITG Council. |
| Final Level 2 — all qualifications | Cannot be exempted under any circumstances. All 3 Final Level 2 papers must be written by every candidate. |
CITG Fees (2026)
| Fee Item | Amount (GHS) | Notes |
|---|---|---|
| Registration fee | GHS 300 | One-time. Paid on first registration at taxghana.org. |
| Annual subscription | GHS 300 | Due every year. |
| Exemption fee | GHS 500 per paper | A CA exempting all 6 Professional Level papers pays GHS 3,000. |
| Professional Level exam fee | GHS 300 per paper | 6 papers at Professional Level. |
| Final Level 1 exam fee | GHS 400 per paper | 3 papers at Final Level 1. Full sitting = GHS 1,200. |
| Final Level 2 exam fee | GHS 500 per paper | 3 papers at Final Level 2. Full sitting = GHS 1,500. |
| MSL tuition — Final Level 1 | GHS 550 per paper | Full Final Level 1 tuition (3 papers) = GHS 1,650 |
| MSL tuition — Final Level 2 | GHS 600 per paper | Full Final Level 2 tuition (3 papers) = GHS 1,800 |
Who Should Choose ICAG?
ICAG is the right choice if you want to:
Work as a professional accountant in either the private or public sector - in a company or public institution
Build a career in financial reporting, auditing, or management accounting
Move into senior finance roles such as Finance Manager, CFO, or Financial Controller
Have the broadest career options across Ghana's private and public sectors
The CA designation opens doors across every industry in Ghana. If you're unsure which direction your career will take, ICAG gives you the widest range of options.
Who Should Choose CITG?
CITG is the right choice if you want to:
Specialise in Ghana's tax system and become a recognised tax expert
Work in tax advisory, tax compliance, or revenue administration
Build a practice advising businesses and individuals on tax matters
Work with the Ghana Revenue Authority or in legal and financial services
If you are already a Chartered Accountant or a lawyer, CITG is particularly attractive — you are automatically exempt from all six Professional Level papers, meaning you can complete the qualification significantly faster.
Can You Do Both?
Yes — and many of Ghana's most accomplished finance professionals do. ICAG and CITG are complementary, not competing. A professional holding both the CA and MCITG designations is exceptionally well-positioned in Ghana's job market.
For Chartered Accountants, adding CITG is especially efficient — the full Professional Level exemption means you jump straight to Final Level 1, with only six papers standing between you and a second professional designation.
Many MSL Business School students study both qualifications, and our teaching team covers both — so you never have to change providers.
Why Choose MSL Business School?
MSL Business School is Ghana's #1 technology-driven institution for ICAG and CITG tuition. Our students have won over 40 national ICAG and CITG awards.
All classes are delivered live online via Google Meet. Every session is recorded and uploaded to the MSL Business School App on the same day — so you never fall behind, no matter where you are. The app also includes quizzes, flashcards, a leaderboard, and MSL SmartConnect for peer communication.
There are no hidden fees. You pay tuition per paper, per sitting. That's it.
Ready to Start?
Registration is currently open for the next ICAG and CITG intake.
Visit mslbusinessschool.com/icag or mslbusinessschool.com/citg
WhatsApp us directly at 053 050 4026
