MSL Business School CITG Final Level 2 Specialist Tax Tuition
CITG Final Level 2 Tuition in Ghana — The Final Stage to Chartered Tax Practitioner
Final Level 2 is the terminal stage of the qualification — three papers, sat together, that decide whether you qualify. We are the first and only provider in Ghana to sweep all three and take the National Overall Best Graduating Student in the same sitting.
See the three papers, the single-sitting rule and how we teach belowMSL is enrolling now for the next CITG Final Level 2 sitting. We confirm your eligibility, plan all three papers as one teaching cycle, and get you qualified.
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 2 tuition at MSL Business School
Final Level 2 is the terminal stage of the Chartered Institute of Taxation (Ghana) qualification — the level that confers Chartered Tax Practitioner status. Its three papers are sat together, and MSL teaches all three as a single cycle. No provider in Ghana has a stronger record at this level: MSL is the first and only to sweep all three papers and take the National Overall Best Graduating Student in one sitting.
CITG Final Level 2 at a glance
- PapersThree papers — Paper 10 Strategic Tax Planning, Paper 11 Advanced Taxation Practice, Paper 12 Tax Practice Administration & Ethics
- AssessmentWritten, scenario-based examinations — answers in business-communication form (memorandum, report, briefing paper or discussion paper)
- Pass mark50% in each paper
- EntryFinal Level 1 must be completed before Final Level 2 is attempted
- Single sittingAll three papers are entered together at your first attempt — passes are credited, and you re-sit only any paper you do not pass
- ExemptionsNone. No Final Level 2 paper can be exempted under any qualification
- SittingsTwice a year — February and August
- Delivery100% online — live sessions via Google Meet, with recordings
- TuitionGHS 600 per paper (GHS 1,800 for all three), with full access to the MSL Business School App
- Track recordFirst and only provider in Ghana to sweep all three Final Level 2 papers and take Overall Best Graduating Student in one sitting
The three Final Level 2 papers — what you will study
These are the papers of a practising tax adviser. You solve unstructured, real-world problems that draw on the interaction of taxes, and present advice the way a Chartered Tax Practitioner would.
Paper 10
Strategic Tax Planning
Tests your use of the tax laws to solve real-time business tax problems — structuring decisions to minimise and defer tax legitimately, taking ethical considerations into account.
Four syllabus areas · written, scenario-based paper
- Principles of strategic tax planning — the decision-making process, taxation and present-value analysis, and the entity, time-period, jurisdiction and character variables
- Tax strategies for new business — organisational forms, the tax consequences of entity choice, and transferring property to controlled entities
- Employee compensation strategies — proprietor and employee compensation, fringe benefits, deferred and equity-based compensation
- Taxation and business operating strategies — profit measurement, accounting periods and methods, and the differences between book and taxable profit
MSL students have won the national Overall Best Student award in Strategic Tax Planning twice — most recently Eric Ofosu (February 2026 sitting).
View the full Strategic Tax Planning pagePaper 11
Advanced Taxation Practice
Tests the impact of all the major taxes on individuals, partnerships and companies, and your ability to solve unstructured problems that draw on the interaction of taxes — the skills expected of a Chartered Tax Practitioner.
Five syllabus areas · written, scenario-based paper
- Computation of income and income tax for individuals, companies, partnerships, trusts and unincorporated businesses, including reliefs and capital allowances
- Taxation of employment income, retirement savings and life insurance premiums
- Indirect and transaction taxes — import duties, VAT, excise and special taxes, and the classification and valuation of goods
- Mineral royalties and the taxation of petroleum, minerals and mining entities
- Capital gains and gift tax, the taxation of insurance business, cessation of trade, and provisional and self-assessment rules
MSL students have won the national Overall Best Student award in Advanced Taxation Practice four times — most recently Abigail Cudjoe (February 2026 sitting).
View the full Advanced Taxation Practice pagePaper 12
Tax Practice Administration & Ethics
Builds in-depth knowledge of how Ghana's revenue system is administered, how a tax practice is run as a professional consultancy, and the ethical conduct a Chartered Tax Practitioner must uphold — from the revenue agencies and the compliance process through to the sources of revenue law and professional ethics.
Six syllabus areas · written, scenario-based paper
- The structure and functions of revenue agencies — the Ghana Revenue Authority, the powers and delegation of the Commissioner-General, and customs administration
- The tax compliance process — assessment and filing of returns across income tax, capital gains tax, gift tax, VAT and duties, with customs entry, valuation and clearing procedures, due dates and payments
- Collection, recovery and dispute resolution — attachment and garnishment, remissions and refunds, objections and appeals, interest and penalties, and the Tax Clearance Certificate and TIN
- The tax consultancy process — managing the engagement through its relationship-building, information, action and feedback phases
- The authoritative sources of revenue law — statutory, administrative and judicial law, tax treaties, secondary sources and tax research
- Professional rules, practice guidelines and ethics — document ownership and data protection, professional standards, complaints and dispute resolution, CPD, and managing ethical behaviour
MSL students have won the national Overall Best Student award in Tax Practice Administration & Ethics five times — and at the February 2026 sitting two MSL students, Abigail Cudjoe and Abraham Gozah, tied at the highest mark in the country.
View the full Tax Practice Administration & Ethics pageHow Final Level 2 is examined
This is the most demanding level of the qualification. Questions are scenario-based and unstructured, and the three papers are sat together in a single examination session.
- 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
- All three papers are entered together at your first sitting
- Papers you pass are credited — you re-sit only any paper you do not pass
- Exam sittings are held twice a year, in February and August
Mastering the final-stage papers
At Final Level 2, technique carries as many marks as knowledge. The examiner is testing whether you can advise as a practitioner, not 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.
Final Level 2 problems are unstructured and deliberately cut across taxes. The strongest answers identify every tax in play, apply each to the facts, and resolve how they interact — not just the single tax the question seems to be about.
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.
Ethical issues run through tax planning and administration at this level. Where a scenario raises a conflict of interest or a non-compliance risk, name it and advise on it — examiners reward candidates who do not skip the ethical dimension.
With all three papers sat together, exam stamina matters. Practise full papers under timed conditions so your pace and structure hold across the whole session. MSL's mocks replicate CITG conditions.
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 2
MSL is 100% online. Because the three papers are sat together, MSL teaches them as one coordinated cycle — structured enough to keep you on track, flexible enough to fit around your job.
Live online classes via Google Meet
All three Final Level 2 papers are 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.
One study plan for all three papers
On enrolment you receive a study plan that maps all three papers across the weeks before your sitting, so the single-session format is something you are prepared for rather than caught out by.
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, work the interaction of taxes, 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 2 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 2 experience from enrolment to exam.
You enrol online and receive immediate access to the MSL App. Your study plan for all three papers 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 across all three papers.
In the weeks before your sitting, MSL runs mocks under CITG conditions across all three papers. Your answers are reviewed and any gaps addressed before the real exam.
You sit all three Final Level 2 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.
How Final Level 2 works — entry, the single sitting, and exemptions
Who sits Final Level 2
Final Level 2 is the last stage for every CITG candidate. You reach it once you have completed Final Level 1. Start here if you:
- Have completed all three Final Level 1 papers
- Are an accounting or tax professional in the final stage of qualifying as a Chartered Tax Practitioner
- Entered CITG with a Professional Level exemption (ICAG, ACCA, CIMA or GBA) and have since cleared Final Level 1
The single-sitting rule
All three Final Level 2 papers are entered together at your first attempt. The papers you pass are credited, and you then re-sit only any paper you did not pass. Because the three papers are taken as one session, MSL teaches and revises them together rather than one at a time.
No exemptions at this level. No Final Level 2 paper can be exempted under any qualification — every candidate writes all three, whatever they have qualified in before.
Why MSL tax students win
We do not simply teach the syllabus — we produce the tax professionals who top the country.
MSL Business School is the first and only tuition provider in Ghana to sweep all three Final Level 2 papers and take the National Overall Best Graduating Student in the same sitting.
At the February 2026 CITG sitting, MSL students won the national Overall Best Student award in all three Final Level 2 papers — Strategic Tax Planning, Advanced Taxation Practice, and Tax Practice Administration & Ethics — and in Tax Practice Administration & Ethics two MSL students tied at the highest mark in the country. With the National Overall Best Graduating Student, MSL swept the entire apex of the qualification in one examination.
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.
Across the three Final Level 2 papers alone, MSL students have collected eleven national subject awards — Advanced Taxation Practice four times, Tax Practice Administration & Ethics five times, and Strategic Tax Planning twice.
- First and only provider in Ghana to sweep all three Final Level 2 papers and take Overall Best Graduating Student in one sitting
- National Overall Best winners in all three Final Level 2 papers — eleven subject awards in total
- CITG National Overall Best Graduating Student every year since 2023
- Two MSL students tied at the highest mark in the country in Tax Practice Administration & Ethics, February 2026
- Lecturers who teach to how CITG marks its papers
- 100% online — built around a working professional's schedule
Frequently asked questions — CITG Final Level 2
Do I have to sit all three Final Level 2 papers at once?
Yes. The three Final Level 2 papers are entered together at your first attempt. The papers you pass are credited, and you then re-sit only any paper you did not pass.
Can any Final Level 2 paper be exempted?
No. No Final Level 2 paper can be exempted under any qualification. Exemptions apply only to the Professional Level. Every candidate writes all three Final Level 2 papers, whatever they have qualified in before.
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.
How long does Final Level 2 take?
Because the three papers are sat together, candidates who pass first time complete Final Level 2 in a single sitting. With two sittings a year (February and August), a Chartered Accountant entering CITG at Final Level 1 can complete both final levels in as little as 12 months.
What does Final Level 2 tuition cost at MSL?
MSL tuition is GHS 600 per paper, or GHS 1,800 for all three Final Level 2 papers, with full access to the MSL Business School App. CITG exam fees are paid separately to the Institute.
What happens after I pass Final Level 2?
Passing all three Final Level 2 papers completes the CITG examination scheme and qualifies you, subject to the Institute's membership requirements, as a Chartered Tax Practitioner (MCITG).
Page last reviewed and updated , aligned to the Chartered Institute of Taxation (Ghana) examination scheme and syllabus.
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Ghana's most awarded tax programme · Specialist CITG tuition · 100% Online
MSL is enrolling now for the next CITG sitting. We confirm your eligibility, plan all three papers as one cycle, and get you to the finish line.