CITG qualification guide
CITG Professional Level: Papers, Entry Routes and Progression
A clear guide to the first six papers in Ghana's Chartered Tax Practitioner qualification, who may receive exemptions and how candidates move to the Final Levels.
Prepared by MSL Business School. Formal admission and exemption decisions rest with the Chartered Institute of Taxation, Ghana.
Quick answer
The CITG Professional Level contains six papers. Some completed professional qualifications and legal routes may qualify for all six papers to be exempted, while other academic qualifications are assessed paper by paper. Candidates who complete or receive exemption from the level proceed to Final Level 1.
The syllabus
All six CITG Professional Level papers
The Professional Level builds the legal, economic, accounting, governance and tax foundations needed for the specialist work at the two Final Levels.
| Paper | Title | What it develops |
|---|---|---|
| 1 | Public Sector Economics and Finance | Economic reasoning, public finance and the role of taxation in Ghana's public sector. |
| 2 | Income Taxation | Core principles and application of income taxation. |
| 3 | Accounting and Finance | Accounting information, financial analysis and finance foundations for tax practice. |
| 4 | Indirect Taxation | Principles and application of indirect taxes. |
| 5 | Revenue and Business Law | The legal framework relevant to revenue administration and business. |
| 6 | Strategy and Governance | Strategic decision-making, governance and organisational accountability. |
For paper scope and any syllabus amendments, use the current CITG syllabus. For the complete three-level structure, read MSL's guide to all 12 CITG papers.
Where you may start
Entry and exemption routes
Your starting point depends on the qualification used in your application and CITG's assessment of the supporting documents.
Professional body and legal routes
Completed membership routes such as ICAG, ACCA, CIMA and CIPFA, and the recognised Ghana legal route, may lead to exemption from all six Professional Level papers, subject to application, documentation and CITG's written approval.
CITG Taxation Technician Certificate
Holders are expected to receive exemptions from Public Sector Economics and Finance, Income Taxation and Indirect Taxation, subject to confirmation. The usual remaining Professional papers are Accounting and Finance, Revenue and Business Law, and Strategy and Governance.
Specialised master's in taxation
A completed specialised master's degree in taxation from a Ghanaian institution can qualify for exemptions extending into Final Level 1. Submit your certificate and full transcript so your exact exempted papers can be confirmed.
Degree, HND and GRA certificate routes
These routes do not support a single universal paper list. CITG assesses the completed qualification and transcript, then confirms any exemption paper by paper.
Qualification pathway
How progression works
Professional Level
Complete the papers assigned to you after exemptions. This stage establishes the foundation for specialist tax work.
Final Level 1
Tax Audit and Investigations, Oil, Gas and Other Minerals Taxation, and International Taxation.
Final Level 2
Strategic Tax Planning, Advanced Taxation Practice, and Tax Practice Administration and Ethics. These papers are not exemptable.
Plan before you pay
Build your study plan from the written exemption decision
1. Confirm your route
Use the qualification you have completed, not an unfinished course, and prepare the required certificates and transcripts.
2. Obtain the decision
Do not assume a paper is exempt until CITG has issued the decision for your application.
3. Map the sittings
Use the current exam timetable and progression rules to decide which remaining papers to take together.
Tuition note
MSL currently provides CITG tuition at Final Level 1 and Final Level 2, not the Professional Level. This page is an independent planning resource for candidates who need to understand the complete qualification pathway.
Common questions
CITG Professional Level questions
Can I skip the Professional Level?
You may be assigned exemptions based on a completed professional, legal or academic qualification. The exact starting point is confirmed through CITG's written assessment.
Can a master's degree in taxation lead to Final Level 1 exemptions?
Yes. A completed specialised master's degree in taxation can qualify for exemptions extending into Final Level 1. Submit your certificate and full transcript for assessment because the exact exempted papers depend on your qualification and academic record.
Can an incomplete qualification be used for exemptions?
Do not plan on an exemption route based on an incomplete qualification. Apply using completed credentials and wait for the formal assessment.
Does MSL teach the Professional Level?
No. MSL currently provides tuition for Final Level 1 and Final Level 2. Candidates at Professional Level can still use MSL's guides to understand papers, registration, exemptions and exam dates.
Where can I check current CITG exam dates?
Use MSL's CITG exam timetable guide, which brings the current sitting dates, times and planning information together.
Before you register: use this guide to understand your likely route, then submit the completed qualification, certificate and transcript required for your individual assessment.
Your final paper route: your written admission and exemption decision confirms your starting level and the exact papers you must complete.
Reviewed: 25 August 2026. To report a correction, contact MSL Business School through the details on the website.
Know your route before choosing papers
Start with the qualification and exemption navigator, then use the papers guide, current timetable and TaxLawGH resources to plan the next step.
