ICAG Exemptions Calculator

Developed by MSL Business School

How the ICAG Exemptions Calculator Works

The MSL ICAG Exemptions Calculator is a free interactive tool designed for prospective candidates of the Institute of Chartered Accountants Ghana Professional Qualifying Examination. Select your highest academic qualification — WASSCE, Diploma, HND, ATSWA, Bachelor's, Master's, or membership of an IFAC-member Professional Accounting Organisation (PAO) such as ACCA, CIMA, ICAN or SAICA — and the calculator instantly returns the specific ICAG papers you qualify to be exempted from, together with the exact 2026 exemption fees in Ghana Cedis. The calculation uses the official ICAG exemption rules and the latest published fee schedule. Results appear in seconds. No registration or email is required.

What ICAG Exemptions Cost in 2026

The standard ICAG exemption fee for the 2026 cycle is GHS 711 per Level 1 paper and GHS 1,139 per Level 2 paper. A candidate exempting all four Level 1 papers pays GHS 2,844 in total. The maximum standard exemption cost at Level 2 is GHS 5,695 — covering the five exemptable Level 2 papers, since Paper 2.5 Public Sector Accounting cannot be exempted by any candidate. There are no Level 3 exemptions for standard candidates. A Bachelor's degree (Accounting) holder typically pays GHS 5,122 for 6 exempted papers. A Master's degree (Accounting) holder typically pays GHS 8,539 for 9 exempted papers. PAO members pay reduced fees of GHS 605 per Level 1 paper, GHS 690 per Level 2 paper, and a proposed GHS 1,000 per Level 3 paper.

Who Can Use ICAG Exemptions

Eligibility depends on the candidate's prior qualification. WASSCE and SSSCE holders receive no exemptions and must write every ICAG paper. Diploma in Accounting and HND Accountancy holders are exempt from all four Level 1 papers, with HND holders also exempt from Paper 2.3 Audit and Assurance. ATSWA holders and Bachelor's degree (Accounting) holders are exempt from all Level 1 papers plus Papers 2.3 and 2.6. Master's degree (Accounting) holders are exempt from all Level 1 and all Level 2 papers except Paper 2.5 Public Sector Accounting, which must be written. ACCA, CIMA, ICAN, SAICA and other IFAC PAO members follow a separate pathway with broader exemptions including most Level 3 papers, under Section 14(5) of the Institute of Chartered Accountants Ghana Act, 2020 (Act 1058). Holders of non-accounting degrees are assessed on a subject-by-subject basis from their academic transcript.

Frequently Asked Questions

  • Is the ICAG Exemptions Calculator free to use? Yes. The MSL ICAG Exemptions Calculator is completely free to use. No registration, email, or sign-up is required. Results appear instantly after you select your qualification.

  • How accurate are the 2026 exemption fees shown in the calculator? The fees in the calculator reflect the official ICAG 2026 exemption schedule. Standard fees are GHS 711 per Level 1 paper and GHS 1,139 per Level 2 paper. PAO members receive reduced fees of GHS 605 per Level 1 paper, GHS 690 per Level 2 paper, and a proposed GHS 1,000 per Level 3 paper. ICAG may update fees between cycles. For the latest figures, also verify directly on the ICAG student portal at sms.icagh.org.

  • What information do I need to use the calculator? Only your highest relevant academic qualification or PAO membership status. The calculator covers WASSCE, Diploma in Accounting, HND Accountancy, ATSWA, Bachelor's degree (Accounting and non-accounting), Master's degree (Accounting), and membership of IFAC-member Professional Accounting Organisations including ACCA, CIMA, ICAN, and SAICA.

  • Does the calculator handle the PAO pathway for ACCA, CIMA, ICAN, and SAICA members? Yes. The calculator includes the dedicated PAO exemption pathway under Section 14(5) of the Institute of Chartered Accountants Ghana Act, 2020 (Act 1058). PAO members can exempt all four Level 1 papers, all Level 2 papers except 2.5 Public Sector Accounting, and Papers 3.1 Corporate Reporting and 3.4 Strategic Case Study at Level 3. The PAO fee schedule is applied automatically.

  • What if my qualification is not listed in the calculator? ICAG assesses non-standard qualifications on a subject-by-subject basis using your academic transcript. The calculator captures the standard recognised pathways. For unusual cases, contact ICAG directly at studentservices@icagh.com or speak with MSL admissions on WhatsApp for guidance specific to your qualification.

Need Tuition for the Papers You Can't Exempt?

MSL Business School provides Ghana's most awarded professional tuition for the ICAG papers you'll need to write. Live online classes via Google Meet, multimodal AI learning support through the MSL App, and a structured performance-driven preparation system have produced the Overall Best Graduating Student across all three ICAG sittings in 2024. Explore our full ICAG Tuition programme or jump directly to Level 1, Level 2, or Level 3. Speak to admissions on WhatsApp for fees and registration.