ICAG Exam Format Explorer — MSL Business School

ICAG 2024–2029 Syllabus · Examination Format

What each ICAG paper actually tests

Every written ICAG paper follows a fixed examiner format — five questions, 100 marks, three hours.

Understanding the ICAG exam format is the first step in exam technique — knowing how each paper is built lets you plan your three hours before you ever sit down. This guide maps the official ICAG 2024–2029 structure for every written paper: the six Level 2 (Application) papers and the four Level 3 (Professional) papers, showing the marks, questions and syllabus areas tested in each. Select any paper below to see exactly what the examiner will ask.

L1 Level 1 (Knowledge) is examined entirely by online multiple-choice, so it has no written-paper format to map. This explorer covers the written papers at Level 2 and Level 3.

Frequently asked questions

Quick answers on the ICAG examination structure, for the 2024–2029 syllabus.

What is the ICAG exam format?

Every written ICAG paper at Level 2 and Level 3 has five compulsory questions worth 20 marks each — 100 marks in a three-hour written exam, with a 50% pass mark. Level 1 (Knowledge) is examined entirely by online multiple-choice and has no written-paper format. ICAG holds three sittings a year, in March, July and November.

How many questions are in an ICAG paper?

Each written ICAG paper has five questions, every one worth 20 marks, totalling 100. Some questions are split into parts that test more than one syllabus area, but the five-question, 20-mark structure is the same across every Level 2 and Level 3 paper.

What is the ICAG Level 2 exam format?

Level 2 (Application) has six papers: Financial Reporting (2.1), Management Accounting (2.2), Audit & Assurance (2.3), Financial Management (2.4), Public Sector Accounting & Finance (2.5) and Principles of Taxation (2.6). Each is a three-hour written exam of five 20-mark questions (100 marks), with a 50% pass mark.

What is the ICAG Level 3 exam format?

Level 3 (Professional) has four papers: Corporate Reporting (3.1), Advanced Audit & Assurance (3.2), Advanced Taxation (3.3) and the Strategic Case Study (3.4). Each carries five 20-mark questions for 100 marks. The Strategic Case Study is built on pre-seen (advance) information released before the exam, plus unseen information provided on the day.

How is ICAG Level 1 examined?

Level 1 (Knowledge) is assessed by online multiple-choice questions rather than the five-question written format used at Levels 2 and 3.

What is tested in ICAG Financial Reporting (Paper 2.1)?

Financial Reporting (2.1) has five 20-mark questions: Q1 business combinations and consolidated financial statements; Q2 application of reporting standards (about 75% computation, drawn from at least four standards); Q3 single-entity financial statements; Q4 analysing and interpreting financial statements; and Q5 the regulatory, legal and ethical frameworks and the IASB Conceptual Framework, with one further standard.

How many ICAG exam sittings are there each year?

Three. ICAG examinations are held in March, July and November each year.

ICAG written-paper format in full

A complete text reference for every written ICAG paper. Each Level 2 and Level 3 paper is a three-hour written examination of five questions worth 20 marks each (100 marks total); the pass mark is 50%. Level 1 (Knowledge) is examined by online multiple-choice and has no written-paper format. ICAG holds three sittings a year — March, July and November. The topic lists below are representative, not exhaustive; for the complete examinable content, refer to Appendix A of the official ICAG 2024–2029 syllabus.

Level 2 — Application Level

Financial Reporting Paper 2.1

Five questions · 100 marks · three-hour written exam · pass mark 50%

  1. Q1 · 20 marks · area D — Business combinations & consolidated financial statements. Determine the approach to a business combination and prepare consolidated financial statements for a parent with one subsidiary, and with an associate or joint venture.Topics tested include: Consolidated statements; Goodwill — full & proportionate; Non-controlling interests; Intra-group transactions; Associates & JVs (equity method); Intangibles on acquisition.
  2. Q2 · 20 marks · area B — Application of accounting & financial reporting standards. Apply & calculate — about 75% computation and financial-statement extracts, drawn from at least four reporting standards.Topics tested include: IAS 16 PPE; IFRS 15 Revenue; IFRS 16 Leases; IAS 2 Inventories; IFRS 9 Financial instruments; IAS 12 Income tax; IAS 36 Impairment; IAS 37 Provisions; IAS 33 EPS; plus further examinable standards — see Appendix A of the official ICAG 2024–2029 syllabus.
  3. Q3 · 20 marks · area C — Single entity financial statements. Prepare & present prescribed statements and disclosure notes in accordance with IFRS.Topics tested include: Profit or loss & OCI; Statement of financial position; Changes in equity; Statement of cash flows; Disclosure notes.
  4. Q4 · 20 marks · area E — Analysing & interpreting financial statements. Analyse & interpret financial statements for relevant stakeholders and prepare an appropriate report.Topics tested include: Ratio analysis; Profitability & return; Liquidity & solvency; Investor ratios; KPIs & benchmarking; Value added statements; Limitations of historical cost.
  5. Q5 · 20 marks — 2 parts:15 marks · area A — Regulatory, legal & ethical frameworks and the IASB Conceptual Framework. Demonstrate & apply an understanding of the frameworks, ethics and current issues.Topics tested include: IASB & IFRIC; Conceptual Framework; IESBA Code of Ethics; Ghana Corporate Governance Code; Companies Act 2019; Sustainability & climate.5 marks · area B — Application of accounting & financial reporting standards. Apply one further standard (drawn from the Q2 list).Topics tested include: One examinable standard.

Management Accounting Paper 2.2

Five questions · 100 marks · three-hour written exam · pass mark 50%

  1. Q1 · 20 marks · area E — Performance management. Identify & explain the features of effective performance management systems for profit and non-profit organisations.Topics tested include: KPIs & performance policy; Divisional appraisal; ROI & Residual Income; Transfer pricing; Behavioural aspects; Ethics & scepticism.
  2. Q2 · 20 marks — 2 parts:5 marks · area A — Contemporary approaches to management accounting. Explain ethics, technology and sustainable cost management.Topics tested include: Ethical issues; Technology in management accounting; Sustainable cost management.15 marks · area B — Budgets & budgetary control. Prepare key budgets and discuss budgetary control in decision making.Topics tested include: Functional & cash budgets; Budgeted income statement; Budgeted financial position; Public sector budgets; Behavioural effects.
  3. Q3 · 20 marks — 2 parts:10 marks · area C — Management decision-making techniques. Calculate & interpret variances and operating statements to support decisions.Topics tested include: Mix & yield variances; Sales margin variances; Operating statements; Efficiency & capacity ratios; Causes of variances.10 marks · area A — Contemporary approaches to management accounting. Apply & comment on contemporary approaches to standard costing of products and services.Topics tested include: Activity Based Costing; Throughput accounting; TQM & benchmarking; Value chain analysis; JIT systems; AI & data analytics.
  4. Q4 · 20 marks — 2 parts:15 marks · area F — Management accounting in the public sector. Appraise public sector projects and performance.Topics tested include: Cost-benefit analysis; Cost-effectiveness analysis; Externalities; Public sector performance measures; Project management.5 marks · area C — Management decision-making techniques. Use variance reports to support decision making.Topics tested include: Variance interpretation; Reconciliation to actuals.
  5. Q5 · 20 marks · area D — Short-term decision making. Apply decision-making techniques relevant to short-term decisions.Topics tested include: Breakeven & contribution; Margin of safety; High-low method; Limiting factor analysis; Pricing decisions; Make-or-buy; Special orders.

Audit & Assurance Paper 2.3

Five questions · 100 marks · three-hour written exam · pass mark 50%

  1. Q1 · 20 marks — 2 parts:10 marks · area A — Nature of audit & assurance. Define & explain the nature of audit and assurance engagements.Topics tested include: Components of assurance; Objectives of auditing; Compliance & performance audits; Audit expectation gap; Fraud responsibility.10 marks · area C — Accepting & managing engagements. Identify & explain the factors to consider before accepting an engagement.Topics tested include: Legal & ethical considerations; Risk areas; Terms of engagement.
  2. Q2 · 20 marks — 2 parts:15 marks · area B — Regulatory, professional & ethical issues. Identify & explain the law, standards and ethics governing audit work.Topics tested include: Companies Act 2019; ISAs & IAASB; BoG / NIC powers; Appointment & removal; IFAC & ICAG; Threats & safeguards.5 marks · area H — Internal audit. Explain the role of internal audit.Topics tested include: Internal vs external audit; Internal Audit Agency; Risk-based internal audit; Outsourcing.
  3. Q3 · 20 marks — 2 parts:15 marks · area D — Planning for engagements. Plan the engagement and determine an appropriate audit approach.Topics tested include: Understanding the business; Inherent / control / detection risk; Materiality; Internal control systems; Transaction cycles; Tests of control.5 marks · area E — Engagement evidence. Determine the nature of evidence required.Topics tested include: Assertions; Methods of gathering evidence.
  4. Q4 · 20 marks — 2 parts:10 marks · area F — Audit review. Explain the review and completion procedures.Topics tested include: Subsequent events; Going concern; Written representations; Final analytical procedures.10 marks · area G — Concluding & reporting. Conclude & draft a report and form an opinion.Topics tested include: Elements of the audit report; Communicating with governance; Control deficiencies; Modified opinions; Report extracts.
  5. Q5 · 20 marks — 2 parts:10 marks · area I — Auditing in the public sector. Apply auditing techniques in the public sector.Topics tested include: Private vs public audit; Public sector audit structure; Compliance audit; Performance audit / VFM; PEFA framework.10 marks · area E — Engagement evidence. Determine the evidence required for specific items.Topics tested include: Audit of specific items; Sampling; Automated techniques, data analytics & AI; Using experts & other auditors.

Financial Management Paper 2.4

Five questions · 100 marks · three-hour written exam · pass mark 50%

  1. Q1 · 20 marks — 2 parts:5 marks · area A — The environment for financial management. Explain the financial management function and its environment.Topics tested include: Role of FM (private & public); BoG, SEC, NPRA, NIC; Agency problem; Corporate governance & CSR.15 marks · area B — Sources of finance & financing decisions. Identify & apply sources of finance, cost of capital and capital structure.Topics tested include: Sources of finance; Islamic finance; Cost of capital & WACC; Capital structure & gearing; CAPM; Dividend decisions; Public-private partnerships.
  2. Q2 · 20 marks · area C — Investment appraisal techniques. Apply investment appraisal techniques to evaluate long-term investments.Topics tested include: NPV, IRR, ARR; Payback & discounted payback; Inflation & taxation; Capital rationing; Lease vs buy; Asset replacement; Sensitivity analysis; Time value of money.
  3. Q3 · 20 marks — 2 parts:15 marks · area D — Treasury & financial risk management. Explain & apply treasury management and financial-risk techniques.Topics tested include: Treasury function; Currency & interest rate risk; Internal hedging — matching, netting; Forwards & FRAs; Money market hedge; Futures, options & swaps.5 marks · area H — Developing technologies in finance. Discuss the impact of new and developing technologies.Topics tested include: AI & machine learning; Digital currencies & central banks; Fintech ethics.
  4. Q4 · 20 marks — 2 parts:15 marks · area F — Business valuations, mergers & acquisitions. Apply valuation models and evaluate mergers and acquisitions.Topics tested include: Asset / earnings / market valuation; Types of mergers; Takeover defences; Financing M&A; Cost & gains of M&A.5 marks · area G — Public sector financial management. Explain public financial management and procurement.Topics tested include: PEFA framework; Value for money; Public Procurement Authority; Procurement methods.
  5. Q5 · 20 marks — 2 parts:15 marks · area E — Working capital management. Apply efficient and effective working capital management techniques.Topics tested include: Funding strategies; EOQ & JIT inventory; Credit policy; Baumol & Miller-Orr; Cash budgets; Cash conversion cycle.5 marks · area G — Public sector financial management. Explain public financial management and procurement.Topics tested include: PEFA framework; Public procurement rules; Value for money.

Public Sector Accounting & Finance Paper 2.5

Five questions · 100 marks · three-hour written exam · pass mark 50%

  1. Q1 · 20 marks · area D — Preparation of financial statements for public sector entities. Prepare IPSAS financial statements for central and local government and non-commercial entities.Topics tested include: Government reporting structure; MDAs & MMDAs; Accrual-basis policies; Government Chart of Accounts; Consolidated public sector FS; IPSAS 22 & 24 disclosures; Sustainability & ESG.
  2. Q2 · 20 marks · area C — Application of IPSAS to public sector transactions. Apply appropriate IPSAS to the transactions of non-commercial public sector entities.Topics tested include: PPE & investment property; Leases; Revenue — exchange & non-exchange; Provisions & contingencies; Employee benefits; Financial instruments; Impairment; Service concessions; plus further examinable standards — see Appendix A of the official ICAG 2024–2029 syllabus.
  3. Q3 · 20 marks · area A — Overview of the PFM cycle in Ghana. Explain & illustrate the public financial management cycle in Ghana.Topics tested include: Planning & budget preparation; Budget execution; Treasury Single Account; Debt & asset management; Accounting & reporting; Audit & parliamentary oversight; PEFA assessment.
  4. Q4 · 20 marks · area E — Evaluation of position, performance & prospects. Evaluate public sector entities using financial and other information.Topics tested include: Users & needs (incl. ESG); Efficiency ratios; Liquidity & solvency; Borrowing to assets; KPIs & benchmarking; Professional scepticism.
  5. Q5 · 20 marks — 2 parts:10 marks · area B — Regulatory & conceptual framework for public sector accounting. Explain & apply the conceptual framework and public financial management laws.Topics tested include: Objectives & users; Elements & recognition; IPSASB; PFM Act 2016; Audit Service & Procurement Acts; EOCO, OSP, PAC, FIC; GIFMIS.10 marks · area F — Governance in the public sector. Explain public sector governance and how it differs from the private sector.Topics tested include: MoF, CAGD, IAA, SIGA, BoG; Seven principles of public life; Internal & external audit; Sustainability & social responsibility.

Principles of Taxation Paper 2.6

Five questions · 100 marks · three-hour written exam · pass mark 50%

  1. Q1 · 20 marks — 2 parts:10 marks · area A — Ghanaian tax system & fiscal policy. Describe the Ghanaian tax system and explain monetary and fiscal policy.Topics tested include: Role & classification of taxes; Sources of tax law; Taxpayer rights & obligations; GRA governance; Monetary & fiscal policy.10 marks · area B — Tax administration. Explain the administration of the Ghanaian tax system.Topics tested include: Assessments & returns; TIN & tax clearance; Disputes, objections & appeals; Offences, penalties & interest; Tax refunds.
  2. Q2 · 20 marks — 2 parts:15 marks · area F — Value-added tax, customs & excise duties. Explain & compute VAT, customs and excise duties.Topics tested include: Scope & registration of VAT; VAT computation; Customs valuation & duty; Duty drawback; Warehousing; Excise duty.5 marks · area I — Ethical issues in tax practice. Identify ethical issues arising in tax practice.Topics tested include: Ethical dilemmas; Non-compliance implications; Money laundering.
  3. Q3 · 20 marks — 2 parts:10 marks · area C — Income tax liabilities. Compute the income tax liabilities of individuals and partners in partnerships.Topics tested include: Employment income; Business & investment income; Benefits in kind; Capital allowances; Reliefs & exemptions; SSF tiers 1, 2 & 3.10 marks · area E — Taxation of capital gains. Compute the taxation of gains from the realisation of assets.Topics tested include: Scope of taxable gains; Movable property; Shares & securities; Reliefs & exemptions.
  4. Q4 · 20 marks — 2 parts:15 marks · area D — Corporate tax liabilities. Compute the tax liability of a single company.Topics tested include: Resident & non-resident companies; Chargeable income; Allowable & non-allowable deductions; Reliefs & exemptions; Tax on gifts.5 marks · area C — Income tax liabilities. Compute further individual / partnership income tax.Topics tested include: Individual income tax; Partnership taxation.
  5. Q5 · 20 marks — 2 parts:10 marks · area G — Withholding tax administration. Compute withholding taxes on payments.Topics tested include: WHT on goods, works & services; Dividends, interest & rent; Exemptions; Tax credit certificates; Agent obligations; Withholding VAT.10 marks · area H — Application of information technology in taxation. Explain how information technology has influenced taxation.Topics tested include: IT & tax revenue; Electronic tax accounts & e-invoicing; Data analytics, automation & AI.

Level 3 — Professional Level

Corporate Reporting Paper 3.1

Five questions · 100 marks · three-hour written exam · pass mark 50%

  1. Q1 · 20 marks · area B — Preparation of financial statements for a group. Prepare consolidated statements, notes and extracts for groups that comply with IFRS.Topics tested include: New & discontinuing interests; Consolidated profit or loss & OCI; Consolidated changes in equity; Consolidated financial position; Consolidated cash flows; Extracts.
  2. Q2 · 20 marks · area A — Application of International Financial Reporting Standards. Apply IFRS to complex transactions — all standards in Financial Reporting and Appendix A are also examinable.Topics tested include: IFRS 16 Leases; IAS 19 Employee benefits; IFRS 2 Share-based payment; IAS 12 Income tax; IFRS 9 Financial instruments; IFRS 17 Insurance; IAS 33 EPS; IAS 36 Impairment; IFRS 8 Segments; plus further examinable standards — see Appendix A of the official ICAG 2024–2029 syllabus.
  3. Q3 · 20 marks — 2 parts:10 marks · area A — Application of International Financial Reporting Standards. Apply further standards (the Q2 list).Topics tested include: ; plus further examinable standards — see Appendix A of the official ICAG 2024–2029 syllabus.10 marks · area E — ESG, sustainability reporting & contemporary issues. Advise on ESG, sustainability reporting, contemporary issues and ethics.Topics tested include: TCFD, GRI, ISSB, SASB; IFRS Sustainability Standards; Integrated reporting & the capitals; Big data, DLT & blockchain; Ethical dilemmas.
  4. Q4 · 20 marks — 2 parts:15 marks · area D — Specialised transactions. Advise on reorganisations, valuation and specialised industry accounting.Topics tested include: Capital reduction schemes; External reconstruction; Valuation for IPO & M&A; Mining, insurance, banking, manufacturing.5 marks · area B — Preparation of financial statements for a group. Explain wider annual-report content beyond the financial statements.Topics tested include: Management reports; Risk & governance reports; KPIs & highlights.
  5. Q5 · 20 marks — 2 parts:15 marks · area C — Evaluating position, performance & prospects. Evaluate an entity from a business perspective using financial and other data.Topics tested include: Performance & position measures; Ratios & trend analysis; Limitations of analysis; Professional scepticism.5 marks · area E — ESG, sustainability reporting & contemporary issues. Advise on further sustainability and contemporary issues.Topics tested include: Sustainability reporting; Contemporary issues.

Advanced Audit & Assurance Paper 3.2

Five questions · 100 marks · three-hour written exam · pass mark 50%

  1. Q1 · 20 marks — 2 parts:10 marks · area A — Ethical & legal issues; accepting & managing engagements. Evaluate & advise on legal, professional and ethical issues for an engagement.Topics tested include: Tendering, advertising & fees; Ethical dilemmas & threats; Criminal & civil liability; Professional negligence.10 marks · area B — Engagement plans. Evaluate a specified engagement and prepare an engagement plan.Topics tested include: Personnel & quality management; Component auditors & experts; Joint audits; Business risk — cyber & fraud; Audit risk; Engagement terms.
  2. Q2 · 20 marks · area C — Audit & assurance methods to gather evidence. Develop a justified audit plan and apply methods to gather evidence.Topics tested include: Risk & materiality decisions; IT controls; Reliance on internal audit & experts; Automated audit techniques; Tests of control & substantive procedures; CSR & sustainability assurance.
  3. Q3 · 20 marks · area D — Evaluating evidence, concluding & reporting. Evaluate evidence and conclude and report on the engagement.Topics tested include: Communicating with governance; Subsequent events; Quantitative & qualitative judgements; Forming & drafting the opinion; Withdrawal decisions; Risk, control & governance reporting.
  4. Q4 · 20 marks — 2 parts:10 marks · area E — Government external audit & public accountability. Discuss the statutory role of government external audit and accountability in Ghana.Topics tested include: SAIs & INTOSAI; Auditor-General's status; CAGD, IAA, PAC; Mechanisms of accountability; Value for money.10 marks · area G — Public sector audits. Apply appropriate audit methods to public sector audits.Topics tested include: Financial audit; Performance audit; Compliance audit; Ghana Health Sector / programme funds.
  5. Q5 · 20 marks — 2 parts:10 marks · area F — Corporate governance. Evaluate the importance of corporate governance and accountability.Topics tested include: Governance mechanisms; Board & audit committees; Corporate governance codes.10 marks · area H — Contemporary issues & current developments. Analyse contemporary issues and current developments in auditing.Topics tested include: Recent audit failures; Forensic accounting & fraud; Sustainability audits; Money laundering; Digital assets & digital auditing; AI & robotic automation; Regulators — BoG, SEC, GSE, NIC.

Advanced Taxation Paper 3.3

Five questions · 100 marks · three-hour written exam · pass mark 50%

  1. Q1 · 20 marks — 2 parts:5 marks · area A — Tax administration. Identify & explain the obligations of taxpayers and agents and the implications of non-compliance.Topics tested include: Obligations of taxpayers & agents; Implications of non-compliance.15 marks · area B — Business income tax. Compute, justify & advise on the tax liabilities of individuals, partnerships, companies and groups.Topics tested include: Allowable deductions & rules; Capital allowances; Group corporate structures; Insurance, trust & charitable bodies; Reliefs & exemptions; Property & investment income.
  2. Q2 · 20 marks — 2 parts:5 marks · area A — Tax administration. Identify & explain taxpayer obligations and non-compliance implications.Topics tested include: Obligations & agents; Non-compliance.15 marks · area D — Taxation of natural resources. Explain & compute the taxation of mining and petroleum.Topics tested include: Mining royalties & corporate tax; Capital allowances; Rehabilitation & decommissioning; Upstream petroleum; Government take; Petroleum Revenue Management Law.
  3. Q3 · 20 marks — 2 parts:5 marks · area C — Fiscal policy. Apply fiscal policy measures as a tool for economic management.Topics tested include: Fiscal policy measures.15 marks · area E — Tax planning & ethics. Advise on minimising and deferring liabilities using standard tax planning, with ethics.Topics tested include: Legitimate tax planning; Free Zones & GIPC incentives; Avoidance vs evasion; Anti-avoidance schemes; Ethics & conflicts of interest; Signing & disclosure.
  4. Q4 · 20 marks — 2 parts:5 marks · area C — Fiscal policy. Apply fiscal policy measures as a tool for economic management.Topics tested include: Fiscal policy measures.15 marks · area F — Transaction taxes. Advise on VAT computations and other transaction taxes.Topics tested include: Taxable person & activity; VAT registration; Supply & taxable value; Tax payable & refunds; Customs duty & valuation.
  5. Q5 · 20 marks — 2 parts:10 marks · area G — Emerging & current trends in taxation. Discuss emerging and current trends in taxation.Topics tested include: e-Commerce taxation; Transfer pricing & thin capitalisation; AfCFTA; Digitisation of tax administration; Tax in M&A & reorganisations.10 marks · area H — International taxation. Discuss & advise on matters relating to international taxation.Topics tested include: Permanent establishment; Double taxation treaties; Trading in vs trading with Ghana.

Strategic Case Study Paper 3.4

Five questions · 100 marks · three-hour written exam · pass mark 50%

  1. Q1 · 20 marks · area A — Strategic analysis. Analyse & evaluate strategic objectives and the organisation's environment.Topics tested include: Levels of strategy; Stakeholder mapping; Balanced scorecard; Culture — Handy & cultural web; Ethics, CSR & ESG; PESTLE & Porter's Five Forces; SWOT & gap analysis; Big data, AI & robotics.
  2. Q2 · 20 marks — 2 parts:15 marks · area B — Strategic choice. Explain & analyse approaches to strategic choice and prepare business plans.Topics tested include: McKinsey 7-S; Mintzberg configurations; Performance & brand management; Business risk management; IT & information strategy; Cyber security & big data; HR & scheduling.5 marks · area C — Strategy in action (implementation). Recommend & justify methods to implement and monitor strategy.Topics tested include: Monitoring methods; Justified recommendations.
  3. Q3 · 20 marks · area C — Strategy in action (implementation). Evaluate & advise on corporate, international and competitive strategic choices and development methods.Topics tested include: International strategy & entry modes; Ansoff & integration; Portfolio matrices — BCG, GE, Shell; Corporate parenting; Porter's generic strategies; Bowman's strategy clock; Development methods — M&A, alliances.
  4. Q4 · 20 marks · area D — Financial objectives & strategies. Evaluate the formulation of the organisation's financial strategy.Topics tested include: Financial strategy objectives; Stakeholder conflict resolution; Investment appraisal; EVA & shareholder value analysis; Treasury & derivatives; Financing options & capital structure; Dividend policy; Plan under uncertainty.
  5. Q5 · 20 marks · area E — Corporate governance. Discuss & apply corporate governance in Ghana and internationally.Topics tested include: Ghana governance landscape; Board structure & NEDs; Executive remuneration; SIGA Act 2019; BoG Governance Directives; Companies Act 2019; OECD Principles; Ghana Corporate Governance Code 2020; IFAC Code of Ethics.

MSL Business School — Ghana's clear technology leader in professional education, the first and only provider with multimodal AI for professional exam students. Photograph any past question in the MSL App and get a full, examiner-aligned solution.