MSL Business School CITG Final Level 1 Specialist Tax Tuition
CITG Tax Audit & Investigations (Paper 7) Tuition in Ghana
Paper 7 is where a tax professional learns to audit and investigate for tax purposes. Pass it first time with the lecturers behind Ghana's most awarded professional tax programme.
See the full syllabus and how we teach it belowMSL is enrolling now for the next CITG Paper 7 Tax Audit & Investigations class. We confirm your eligibility, advise on Professional Level exemptions, and place you in the right programme.
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CITG Paper 7 Tax Audit & Investigations tuition at MSL
Paper 7 is the first paper of CITG Final Level 1. It tests your ability to apply auditing and investigation principles and procedures to obtain information for taxation practice — from the framework of auditing through to conducting tax investigations under Ghana Revenue Authority legislation and reporting the results. MSL teaches it online, live, by lecturers who are practising professionals and have sat the examination themselves.
Paper 7 at a glance
- Paper7 Tax Audit & Investigations
- LevelFinal Level 1
- Part ofCITG — the Chartered Tax Practitioner qualification
- Exam formatWritten, scenario-based — answers in business-communication form (memorandum, report, briefing paper or discussion paper)
- Pass mark50%
- SittingsFebruary and August each year
- Delivery100% online — live via Google Meet, with recordings
- TuitionGHS 550 per paper (GHS 1,650 for all three Final Level 1 papers)
- Core focusThe framework of auditing, audit planning and procedures, tax audit engagements and investigations, and audit reporting
Why Paper 7 matters
A Chartered Tax Practitioner is regularly called on to examine records, test their reliability and investigate where the figures do not add up. Paper 7 builds exactly that capability — the audit and investigation skills a tax professional uses to obtain and verify information for tax purposes.
Whether advising clients, working inside a revenue agency, or supporting a dispute, the ability to plan an audit, gather and test evidence, and investigate methodically is central to tax practice. Candidates who pass Paper 7 can:
- Explain the framework of auditing — accountability, independence, and the legal and ethical environment
- Set out the auditor's duties, responsibilities and liability to clients and third parties
- Plan an audit — scope it, identify risk areas, and prepare engagement letters and working papers
- Gather and test audit evidence using sampling, substantive and compliance tests and internal-control evaluation
- Conduct tax investigations under Ghana Revenue Authority legislation and select cases for audit
- Evaluate evidence, form an opinion, and write a tax audit and investigation report
Paper 7 syllabus structure
The CITG syllabus for Paper 7 is organised into six areas, moving from the principles and environment of auditing through planning and procedures to the tax-specific work of investigations and reporting. The CITG scheme does not publish per-topic mark weightings.
The framework of auditing
Establishes what auditing is and the environment it operates in — the principles and techniques of the discipline, and the independence, legal rules and ethics that govern the auditor.
- The concept of accountability
- Auditing principles, concepts, methods and techniques
- The concept of independence
- The professional and legal environment of auditing
- Legal rules, professional guidelines and ethical aspects of auditing
Duties and responsibilities of the auditor
Sets out what the auditor is responsible for and to whom — responsibility for misstatements, forming opinions on financial statements, and the auditor's liability.
- Responsibility for misstatements in financial statements
- Forming opinions on financial statements
- Duties to primary clients and to third parties
- The auditor's liability
Audit planning
How an audit is scoped and planned to meet its objectives — from evaluating the client and identifying risk areas to engagement letters, working papers and audit committees.
- Evaluation of the client; objectives and scope of the audit
- Audit risk areas
- The engagement letter
- Developing the audit plan to achieve the desired goals
- Audit files, working papers and work programmes
- Job-costing budgets and audit committees
Audit practices and procedures
The techniques of gathering and testing audit evidence — selecting procedures, compliance and substantive testing, sampling, evaluating internal controls, and auditing computer-based systems.
- Audit evidence — sources and methods of collection
- Selecting audit procedures; compliance and substantive tests
- Statistical and other sampling approaches
- Observation, directional testing and cut-off tests
- Third-party confirmations and management representations
- Evaluating internal controls and systems audits
- Computer-based systems and computer-assisted audit techniques
Audit engagements and investigations
The tax-specific heart of the paper — managing tax compliance risk, selecting cases for audit, and conducting tax investigations under Ghana Revenue Authority legislation.
Tax compliance risk management
Desk audits, issue-oriented audits and comprehensive audits, and the case-selection methodologies that decide which taxpayers are examined.
Case selection
Data mining, rule-based and automated risk-scoring systems, taxpayer and business-sector profiles, and statistical screening techniques.
Tax investigations
Investigation and tax audit under Ghana Revenue Authority legislation, terms of reference, investigative techniques, leads, revenue inquiries and taxpayer questionnaires.
Information and analysis
Information-gathering techniques, the customs regime and Harmonized Codes, and analysis of financial and production records to test the reliability of records for tax purposes; management audits.
Audit review and report
Bringing the audit to a conclusion — evaluating the evidence gathered, forming the audit opinion, and writing the tax audit and investigation report.
- Evaluating the reliability, relevance and sufficiency of audit evidence
- Forming audit opinions
- The form and contents of audit reports
- Tax audit and investigation reporting
How to pass CITG Paper 7
Paper 7 is a written, scenario-based paper — the examiner is testing whether you can apply audit and investigation principles to a real situation, not just recall them. Here is how MSL students approach it.
Marks are awarded for professional communication. If a question asks for a report, a memorandum or a briefing paper, structure your answer that way — with headings, an introduction and a clear conclusion or recommendation.
Area 5 — investigations under Ghana Revenue Authority legislation, case selection and investigative techniques — is what makes this a tax paper rather than a general audit paper. It is where many of the distinguishing marks sit.
Know your audit tests cold — compliance versus substantive, sampling approaches, internal-control evaluation and computer-assisted audit techniques — and be able to apply them to the facts in the scenario.
Reading a model answer is not the same as writing one against the clock. MSL's mock examinations replicate CITG conditions so your pace and structure are second nature before the day.
When a practice answer falls short, ask the app's AI to walk you through the reasoning. Targeted review of what you got wrong is the fastest way to raise your mark.
Why study Paper 7 at MSL Business School
We don't just cover the syllabus — we teach you to apply audit and investigation principles to scenarios and write the structured, professional answers that earn marks.
MSL is Ghana's most awarded professional tax programme, with national Overall Best winners in every Final Level 1 and Final Level 2 paper — including the national Overall Best in Tax Audit & Investigations.
- Lecturers who are practising professionals and have sat this examination themselves
- Live online classes — interactive and accessible from anywhere in Ghana
- Recordings available almost immediately after each session
- Written-answer technique taught directly, not left to chance
- Mock examinations under CITG conditions, with detailed feedback
- 3,000+ students trained — Ghana's most proven professional-exam track record
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 pairs expert Paper 7 tuition with proprietary AI built for exam preparation. Every enrolled student gets the app.
In the app
- AI-powered study tools — ask any Paper 7 topic, get a detailed explanation instantly
- Past questions and structured revision frameworks
- Class recordings — every live session archived and searchable
- Downloadable notes and a student community across Ghana
Multimodal MSL AI
- Instant explanations on any Tax Audit & Investigations concept
- 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
Frequently asked questions — CITG Paper 7
What does CITG Paper 7 cover?
Tax Audit & Investigations covers the framework of auditing, the duties and liability of the auditor, audit planning, audit practices and procedures, tax audit engagements and investigations under Ghana Revenue Authority legislation, and audit review and reporting.
How is Paper 7 examined?
It is a written, scenario-based paper. You present your answers in business-communication form — memorandum, report, briefing paper or discussion paper — with a 50% pass mark. CITG holds two sittings a year, in February and August.
Where does Paper 7 sit in the CITG qualification?
It is the first of the three Final Level 1 papers, alongside Oil, Gas & Other Minerals Taxation and International Taxation. You reach Final Level 1 after completing the Professional Level or being exempt from it.
What does Paper 7 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 Paper 7?
MSL has been online since day one and consistently produces national award winners across ICAG and CITG, including the national Overall Best in Tax Audit & Investigations — 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.
Pass Paper 7 first time.
Ghana's most awarded tax programme · Specialist CITG tuition · 100% Online
MSL is enrolling now for the next CITG Paper 7 Tax Audit & Investigations class. We confirm your eligibility, advise on Professional Level exemptions, and get you into the right programme for your sitting.
