MSL Business School CITG Final Level 1 Specialist Tax Tuition
CITG Final Level 1 Tuition in Ghana — Chartered Tax Practitioner Preparation
Final Level 1 is where tax theory becomes practitioner skill — three specialist papers in audit, the extractive sector and international tax, taught by the lecturers behind Ghana's most awarded professional tax programme.
See the three papers, the exam format and how we teach belowMSL is enrolling now for the next CITG Final Level 1 sitting. We confirm your eligibility, advise on Professional Level exemptions, and place you in the right programme.
46
National award wins · across our programmes
- 7National Overall Best Graduating Student awards
- 33Subject Overall Best Student awards
- 6Additional National Overall Best distinctions5 Overall Best Female Graduating Student awards · 1 ICAG Level 2 Overall Best Student award
3,000+
Students trained
CITG Final Level 1 tuition at MSL Business School
Final Level 1 is the first of the two final stages of the Chartered Institute of Taxation (Ghana) qualification. It develops the analytical skills and specialist knowledge a Chartered Tax Practitioner needs, across three papers: tax audit, the taxation of the extractive sector, and international taxation. MSL delivers all three online, taught live by lecturers who have sat these examinations themselves.
CITG Final Level 1 at a glance
- PapersThree papers — Paper 7 Tax Audit & Investigations, Paper 8 Oil, Gas & Other Minerals Taxation, Paper 9 International Taxation
- AssessmentWritten, scenario-based examinations — answers in business-communication form (memorandum, report, briefing paper or discussion paper)
- Pass mark50% in each paper
- EntryAll six Professional Level papers must be passed, or credited through exemption, before any Final Level 1 paper is attempted
- ProgressionComplete Final Level 1 before attempting Final Level 2
- SittingsTwice a year — February and August
- Delivery100% online — live sessions via Google Meet, with recordings
- TuitionGHS 550 per paper (GHS 1,650 for all three), with full access to the MSL Business School App
- Track recordMore than 45 national awards — Ghana's most awarded professional tax programme
The three Final Level 1 papers — what you will study
Each paper tests a distinct specialist domain of tax practice. At this level you do not simply recall rules — you apply them to unstructured scenarios and present reasoned, well-structured answers in professional form.
Paper 7
Tax Audit & Investigations
Applies auditing and investigation principles and procedures to obtain information for taxation practice. You build the framework of auditing, understand the auditor's duties, responsibilities and liability, plan an audit, carry out audit practices and procedures — including sampling, internal controls, systems audits and computer-assisted audit techniques — and conduct tax investigations under Ghana Revenue Authority legislation before evaluating the evidence and reporting.
Six syllabus areas · written, scenario-based paper
- The framework of auditing — accountability, independence, the professional and legal environment, ethics
- Duties, responsibilities and liability of the auditor
- Audit planning — client evaluation, risk areas, engagement letters, working papers, audit committees
- Audit practices and procedures — evidence, sampling, internal controls, systems audits, computer-assisted audit techniques
- Audit engagements and investigations — tax compliance risk, case selection, and tax investigations under Ghana Revenue Authority legislation
- Audit review and report — evaluating the evidence, forming the audit opinion, and tax audit and investigation reporting
An MSL student, Matthew Annan, won the national Overall Best Student award in Tax Audit & Investigations (February 2024 CITG sitting).
View the full Tax Audit & Investigations pagePaper 8
Oil, Gas & Other Minerals Taxation
Covers the principles of petroleum economics, the regulatory framework of the oil, gas and minerals sectors, and the fiscal regime that governs them, applied to real tax problems. Ghana's extractive sector, its funds and its accountability institutions feature throughout.
Five syllabus areas · written, scenario-based paper
- Ownership and acquisition of petroleum and mineral rights, and the phases of the extractive cycle
- Fundamentals of petroleum economics — micro and macro
- The regulatory framework of the oil and gas industry
- The fiscal regime of oil and gas — royalty/tax versus production-sharing, cost oil and profit oil, the Petroleum Holding Fund and Ghana Petroleum Funds, the Public Interest and Accountability Committee
- The fiscal regime of other minerals — mining leases, royalties versus resource rent, stability agreements
MSL students have won the national Overall Best Student award in Oil, Gas & Other Minerals Taxation three times — most recently Eric Ofosu (August 2025 sitting).
View the full Oil, Gas & Other Minerals Taxation pagePaper 9
International Taxation
Develops the principles, theories and techniques of international taxation and how Ghana's tax system interacts with other jurisdictions, applied to practical, unstructured problems, including the relief of double taxation.
Three syllabus areas · written, scenario-based paper
- Introduction to international taxation — sources, the taxing rights of countries, the challenges of e-commerce
- Jurisdiction to tax and the meaning of residence — physical presence, place of effective management, residence versus source, dual residency, tax havens
- Taxation of non-residents — inbound and outbound income, and the source rules for income and expenditure
MSL students have won the national Overall Best Student award in International Taxation twice — Asiwome Nonu (February 2023) and Richard Owiredu Sasu (February 2026).
View the full International Taxation pageHow Final Level 1 is examined
The final levels move firmly into practice. Questions are scenario-based and unstructured, and you are expected to communicate your answer the way a practising tax adviser would.
- Each paper is a written, scenario-based examination — not multiple choice
- Answers are presented in business-communication form: memorandum, report, briefing paper or discussion paper
- You need 50% to pass each paper
- You may attempt any number of Final Level 1 papers in a sitting, and retake individual papers
- All three Final Level 1 papers must be completed before you progress to Final Level 2
- Exam sittings are held twice a year, in February and August
Mastering written, scenario-based papers
At Final Level 1, technique carries as many marks as knowledge. The examiner is testing whether you can advise, not just whether you can recall. Here is what our most successful candidates do.
If a question asks for a memorandum, a report or a briefing paper, structure your answer that way — with headings, an introduction and a clear recommendation. Marks are awarded for professional communication, not only for technical content.
Scenario papers reward candidates who tie each rule to the specific facts given. State the principle, apply it to the scenario, then conclude. Generic textbook recall without application scores poorly.
In tax computations, method earns marks even when a single figure is wrong. Lay out your workings clearly so the examiner can follow and credit your reasoning.
Spend time on each question in proportion to its marks, and start a fresh answer for each. Running out of time on a high-mark question is the most common avoidable loss at this level.
Reading a model answer is not the same as writing one against the clock. MSL's mock examinations replicate CITG conditions, so your exam pace and structure are second nature before the day.
When a practice answer falls short, understand why. This is where the MSL app's AI study tools are most useful — ask the AI to walk you through the reasoning on anything that did not land.
How MSL teaches Final Level 1
MSL is 100% online. Final Level 1 tuition is built for working professionals, who are most CITG candidates at this stage — structured enough to keep you on track, flexible enough to fit around your job.
Live online classes via Google Meet
Every Final Level 1 paper is taught live by lecturers who are practising tax professionals and have sat these examinations themselves. They work through the syllabus, tackle past questions, and demonstrate how to structure a full written answer. Miss a session and the recording is on the MSL Business School App almost immediately.
Structured study plans
On enrolment you receive a study plan that maps your learning across the weeks before your sitting, covering all three papers in a single teaching cycle so nothing is left to the last weeks.
Answer technique as a taught skill
Because the final levels are written and scenario-based, MSL teaches answer construction directly — how to read a scenario, plan a response, and present it as a practising Chartered Tax Practitioner would.
The MSL Business School App
As Ghana's clear technology leader in professional education and the first and only provider with multimodal AI for professional exam students, MSL combines specialist tax tuition with proprietary AI built for exam preparation. Every enrolled student gets the app.
In the app
- AI-powered study tools — ask about any syllabus topic, get instant explanations
- Past questions and structured revision frameworks
- Class recordings, available almost immediately after each live session
- Downloadable notes and a student community across Ghana
Multimodal MSL AI
- Instant explanations on any Final Level 1 topic
- Reasoning walk-throughs for questions you got wrong
- Automated quizzes, flashcards and lesson summaries
- Photo-based question solving — text, voice and image input
Technology at MSL is not decorative. It is built to improve examination outcomes.
Free to download · Android · iOS · Windows
How MSL's online delivery works
MSL has been online since day one — not as a workaround, but as a refined model that delivers results. Here is your Final Level 1 experience from enrolment to exam.
You enrol online and receive immediate access to the MSL App. Your study plan is generated from your exam-sitting date — your full schedule is visible from day one.
Classes run via Google Meet on schedule, with links shared in advance. Every session is recorded — attend live when you can and revise from recordings.
Work through past questions and the AI study tools in the app, available 24/7, building toward full written answers.
In the weeks before your sitting, MSL runs mocks under CITG conditions. Your answers are reviewed and any gaps addressed before the real exam.
You sit your Final Level 1 papers in the February or August session. Because MSL prepares you for the format, the topics and the time pressure, nothing should surprise you on the day.
Who sits Final Level 1 — and how you get here
Who should sit Final Level 1
Final Level 1 is for candidates who have cleared the Professional Level. Start here if you:
- Have passed all six CITG Professional Level papers, or been credited with them through exemption
- Are a Chartered Accountant (ICAG), ACCA or CIMA member, or a Ghana Bar Association lawyer, exempt from the Professional Level
- Are an accounting or tax professional specialising in tax practice
How exemptions work
Exemptions apply to the Professional Level only. Full ICAG, ACCA and CIMA members, and Ghana Bar Association lawyers, are exempt from all six Professional Level papers and start directly at Final Level 1. Exemptions are not automatic: you must apply formally and pay GHS 500 per paper exempted (GHS 3,000 for all six Professional Level papers).
No Final Level paper can itself be exempted. Every candidate writes all three Final Level 1 papers, and later all three Final Level 2 papers, regardless of prior qualification.
Why MSL tax students win
We do not simply teach the syllabus — we produce the tax professionals who top the country.
MSL students have taken the national Overall Best Student award in every one of the six final-level papers — all three Final Level 1 papers and all three Final Level 2 papers.
MSL Business School is the first and only tuition provider in Ghana to sweep all three Final Level 2 papers — the terminal examinations of the Chartered Tax Practitioner qualification — and take the National Overall Best Graduating Student in the same February 2026 sitting.
MSL has produced the CITG National Overall Best Graduating Student every year since 2023 — Princess Akuwa Agbesi (2023), Paula Ayorkor Tengey (2024), Rose Bawuah (2025) and Abigail Cudjoe (2026). Abigail Cudjoe holds the title in both ICAG and CITG — the only MSL student to hold the National Overall Best Graduating Student distinction across both the Chartered Accountant and Chartered Tax Practitioner qualifications.
In all, MSL students have collected seventeen national subject awards across the CITG syllabus — a national best in thirteen consecutive ICAG and CITG examination sittings.
- National Overall Best winners in all three Final Level 1 papers — International Taxation, Oil/Gas & Other Minerals Taxation, and Tax Audit & Investigations
- National Overall Best winners in all three Final Level 2 papers
- First and only provider in Ghana to sweep Final Level 2 and take Overall Best Graduating Student in one sitting
- CITG National Overall Best Graduating Student every year since 2023
- Lecturers who teach to how CITG marks its papers
- 100% online — built around a working professional's schedule
Frequently asked questions — CITG Final Level 1
Do I have to sit all three Final Level 1 papers at once?
No. At Final Level 1 you may attempt any number of papers in a sitting and retake individual papers. The single-session rule applies only at Final Level 2.
Can I skip Final Level 1 if I am a Chartered Accountant?
No. ICAG, ACCA and CIMA members, and Ghana Bar Association lawyers, are exempt from the six Professional Level papers and start at Final Level 1, but the Final Level 1 papers themselves are written by every candidate. No Final Level paper can be exempted.
How long does Final Level 1 take?
With two sittings a year, candidates who pass first time typically complete the three papers within one to two sittings. A Chartered Accountant entering at Final Level 1 can complete the whole of CITG, Final Level 1 and Final Level 2, in as little as 12 months across two sittings.
What format are the exams?
Written, scenario-based papers. You present your answers in business-communication form — memorandum, report, briefing paper or discussion paper — with a 50% pass mark in each paper.
What does Final Level 1 tuition cost at MSL?
MSL tuition is GHS 550 per paper, or GHS 1,650 for all three Final Level 1 papers, with full access to the MSL Business School App. CITG exam fees are paid separately to the Institute.
Is online tuition effective for CITG?
MSL has been online since day one and consistently produces national award winners across ICAG and CITG, taught entirely online with live classes, recordings and AI study tools.
Page last reviewed and updated , aligned to the Chartered Institute of Taxation (Ghana) examination scheme and syllabus.
Become a Chartered Tax Practitioner.
Ghana's most awarded tax programme · Specialist CITG tuition · 100% Online
MSL is enrolling now for the next CITG sitting. We confirm your eligibility, advise on Professional Level exemptions, and get you into the right programme for your exam.