Current Qualification Positions
Clear answers, tied to current authority.
MSL Business School’s source-governed explanations of professional qualification rules. Each answer states what applies, when it applies and which official authority supports it.
Available qualification
ICAG Chartered Accountant Qualification
How to use this library
Read the scope before acting.
Start with the short answer
Each page opens with the governing answer in plain language.
Check applicability
Sitting-specific rules are clearly separated from qualification-wide requirements.
Open the authority
Where an official public source exists, the page links directly to it and gives a precise location.
Positions last reviewed .
Does ICAG require a particular combination of subjects to be passed within a level?
Paper combinations
Does ICAG require a particular combination of subjects to be passed within a level?
No particular combination of subjects is required to be passed within a level.
Applies to: All levels of the current ICAG professional qualification, subject to separate progression and sitting-specific rules.
What the authority says
Detailed explanation
The syllabus states that the qualification does not require any combination of subjects to be passed within a level. This statement is not permission to ignore separate progression or sitting-specific papers-across-levels rules.
What this means for students
Practical implication
Within-level subject combinations are not a qualification requirement, but other progression and sitting rules still apply.
Evidence
Official authority
-
ICAG Professional Programme Syllabus 2024–2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Pinpoint
- Section 1.8, paragraph 18, PDF page 11 (printed page 9)
- Supports
- No combination of subjects is required to be passed within a level.
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Related ICAG positions
What does the ICAG syllabus require before embarking on the next programme of study?
Progression
What does the ICAG syllabus require before embarking on the next programme of study?
All Knowledge examinations must be passed or credited before the Application programme of study, and all Application examinations before the Professional programme of study.
Applies to: ICAG students considering progression between the Knowledge, Application and Professional programmes of study.
What the authority says
Detailed explanation
The syllabus states the programme-of-study sequence. This is distinct from a sitting notice that may set limited, sitting-specific permissions to write papers across levels.
What this means for students
Practical implication
Use this rule for the programme-of-study sequence; use the applicable current examination notice to determine whether papers may be written across levels in a particular sitting.
Evidence
Official authority
-
ICAG Professional Programme Syllabus 2024–2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Pinpoint
- Syllabus structure progression statements, PDF page 4 (printed page 2)
- Supports
- Knowledge examinations must be passed or credited before the Application programme of study; Application examinations must be passed or credited before the Professional programme of study.
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Related ICAG positions
What practical work experience does the ICAG syllabus require?
Qualification completion
What practical work experience does the ICAG syllabus require?
Students need 450 days of practical work experience, normally completed over three to five years under a training agreement with an authorised training employer or principal.
Applies to: ICAG students completing the practical work-experience element of the qualification.
What the authority says
Detailed explanation
The syllabus places practical work experience within a training agreement and identifies six possible experience categories: accounting, audit and assurance, financial management, information technology, insolvency and taxation.
What this means for students
Practical implication
Plan to document 450 days under an authorised training arrangement; the syllabus says this normally takes between three and five years.
Evidence
Official authority
-
ICAG Professional Programme Syllabus 2024–2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Pinpoint
- Section 1.13, paragraph 33, PDF pages 13–14 (printed pages 11–12)
- Supports
- Practical experience is completed under a training agreement, requires 450 days, normally takes three to five years and may cover six listed categories.
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Related ICAG positions
For November 2026, what must a student do about outstanding exemptions before writing papers in the next level?
Exemptions
For November 2026, what must a student do about outstanding exemptions before writing papers in the next level?
The student must apply and pay for outstanding exemptions before proceeding to write papers in the next level.
Applies to: November 2026 CA examinations only; this does not determine which academic exemptions a student is entitled to receive.
What the authority says
Detailed explanation
The November 2026 notice applies this requirement to outstanding exemptions at any level.
What this means for students
Practical implication
Before proceeding to write next-level papers in this sitting, apply and pay for every outstanding exemption that affects that progression.
Evidence
Official authority
-
Notice to All Students — November 2026 CA Professional Examinations
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Pinpoint
- Item (c), printed page 1 (PDF page 2)
- Supports
- Outstanding exemptions at any level must be applied and paid before writing papers in the next level.
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Related ICAG positions
For November 2026, can a student with one outstanding Level 2 paper also sit Level 3 papers?
Paper combinations
For November 2026, can a student with one outstanding Level 2 paper also sit Level 3 papers?
Yes, provided no Level 1 paper is outstanding. A student with only one outstanding Level 2 paper may sit that paper together with any number of Level 3 papers.
Applies to: November 2026 CA examinations only.
What the authority says
Detailed explanation
The November 2026 notice permits this specific papers-across-levels combination only when one Level 2 paper remains.
What this means for students
Practical implication
With exactly one outstanding Level 2 paper, the student may sit that paper and any number of Level 3 papers, provided no Level 1 paper is outstanding.
Evidence
Official authority
-
Notice to All Students — November 2026 CA Professional Examinations
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Pinpoint
- Items (b)(ii)–(iii), printed page 1 (PDF page 2)
- Supports
- One outstanding Level 2 paper may be sat with any number of Level 3 papers, but no Level 3 paper may be sat while any Level 1 paper is outstanding.
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Related ICAG positions
For November 2026, can a student with one outstanding Level 1 paper also register Level 2 papers?
Paper combinations
For November 2026, can a student with one outstanding Level 1 paper also register Level 2 papers?
Yes. A student with only one outstanding Level 1 paper may register a maximum of four Level 2 papers.
Applies to: November 2026 CA examinations only.
What the authority says
Detailed explanation
The November 2026 notice permits this specific papers-across-levels combination only when one Level 1 paper remains, and caps the additional Level 2 papers at four.
What this means for students
Practical implication
If more than one Level 1 paper is outstanding, this permission does not apply; with exactly one outstanding Level 1 paper, no more than four Level 2 papers may be added.
Evidence
Official authority
-
Notice to All Students — November 2026 CA Professional Examinations
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Pinpoint
- Item (b)(i), printed page 1 (PDF page 2)
- Supports
- One outstanding Level 1 paper permits registration of a maximum of four additional Level 2 papers.
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Related ICAG positions
For November 2026, when is a student barred from sitting a Level 3 paper because of outstanding lower-level papers?
Exam entry
For November 2026, when is a student barred from sitting a Level 3 paper because of outstanding lower-level papers?
A student cannot sit a Level 3 paper with any outstanding Level 1 paper or with more than one outstanding Level 2 paper.
Applies to: November 2026 CA examinations only.
What the authority says
Detailed explanation
The November 2026 notice states both restrictions separately. Meeting one threshold does not override the other.
What this means for students
Practical implication
To use the notice's Level 3 entry permission, the student must have no outstanding Level 1 paper and no more than one outstanding Level 2 paper.
Evidence
Official authority
-
Notice to All Students — November 2026 CA Professional Examinations
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Pinpoint
- Items (b)(iii)–(iv), printed page 1 (PDF page 2)
- Supports
- Level 3 is barred when any Level 1 paper or more than one Level 2 paper is outstanding.
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Related ICAG positions
Is passing the ICAG examinations by itself enough to qualify as a member?
Qualification completion
Is passing the ICAG examinations by itself enough to qualify as a member?
No. The examinations must be passed and evidence of acceptable work experience must be provided.
Applies to: Students seeking to satisfy the qualification elements for ICAG membership.
What the authority says
Detailed explanation
The syllabus states that all elements of the qualification must be satisfied for a person to be qualified as a member of ICAG: examination passes and evidence of acceptable work experience.
What this means for students
Practical implication
Completing the examinations alone does not satisfy the syllabus statement for qualification as a member; acceptable work-experience evidence is also required.
Evidence
Official authority
-
ICAG Professional Programme Syllabus 2024–2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Pinpoint
- Paragraph 7, PDF page 5 (printed page 3)
- Supports
- Membership qualification requires passed examinations and evidence of acceptable work experience.
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Related ICAG positions
What mark is required to pass an ICAG paper?
Assessment
What mark is required to pass an ICAG paper?
A candidate must obtain at least 50% to pass a paper.
Applies to: All papers in the current ICAG professional qualification syllabus.
What the authority says
Detailed explanation
The syllabus states that every paper is marked out of 100 and a candidate must obtain at least 50% to pass.
What this means for students
Practical implication
A score below 50% does not meet the stated pass mark for an ICAG paper.
Evidence
Official authority
-
ICAG Professional Programme Syllabus 2024–2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Pinpoint
- Section 1.8, paragraph 17, PDF page 11 (printed page 9)
- Supports
- Each paper is marked out of 100 and requires at least 50% to pass.
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Related ICAG positions
What are the ICAG entry requirements for a WASSCE holder?
Registration
What are the ICAG entry requirements for a WASSCE holder?
A WASSCE holder must have six credits, including English and Mathematics.
Applies to: Applicants seeking ICAG student entry through the WASSCE route.
What the authority says
Detailed explanation
The current ICAG Professional Qualification Syllabus lists six WASSCE credits, with English and Mathematics included, as an entry route.
What this means for students
Practical implication
A WASSCE applicant needs six credits in total, and English and Mathematics must be among them.
Evidence
Official authority
-
ICAG Professional Programme Syllabus 2024–2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Pinpoint
- Section 1.15, paragraph 35(A)(i), PDF page 14 (printed page 12)
- Supports
- WASSCE entry requires six credits including English and Mathematics.
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Related ICAG positions
Current ICAG Qualification Positions
ICAG
Current ICAG qualification positions
Source-backed answers on entry, progression, paper combinations, exemptions, pass requirements and qualification completion.
Last reviewed . Sitting-specific answers identify the exact diet to which they apply.
13 current positions
Exemptions
Which conditional academic exemptions does the 21 August 2026 ICAG communiqué grant?
The communiqué grants specified Level 1 and Level 2 paper exemptions to five expressly listed qualification groups, subject to ICAG verification of the academic transcript and certificate and submission of a certified true copy of the completion certificate.
Applicants whose completed qualification is expressly listed in communiqué ICAG/EXMPTNS/1/26. Unlisted qualifications and routes require separate current authority or direct ICAG assessment.
Read the full positionRegistration
What are the ICAG entry requirements for an SSSCE or GBCE holder?
An SSSCE or GBCE holder must have six passes at grades A–D, including English and Mathematics.
Applicants seeking ICAG student entry through the SSSCE or GBCE route.
Read the full positionRegistration
Which tertiary or professional qualifications does the ICAG syllabus list as entry routes?
The syllabus lists ATSWA, Diploma, HND, Degree, Masters and any qualification acceptable to ICAG.
Applicants seeking ICAG student entry through a tertiary or professional qualification route.
Read the full positionRegistration
What are the ICAG entry requirements for a WASSCE holder?
A WASSCE holder must have six credits, including English and Mathematics.
Applicants seeking ICAG student entry through the WASSCE route.
Read the full positionAssessment
What mark is required to pass an ICAG paper?
A candidate must obtain at least 50% to pass a paper.
All papers in the current ICAG professional qualification syllabus.
Read the full positionQualification completion
Is passing the ICAG examinations by itself enough to qualify as a member?
No. The examinations must be passed and evidence of acceptable work experience must be provided.
Students seeking to satisfy the qualification elements for ICAG membership.
Read the full positionExam entry
For November 2026, when is a student barred from sitting a Level 3 paper because of outstanding lower-level papers?
A student cannot sit a Level 3 paper with any outstanding Level 1 paper or with more than one outstanding Level 2 paper.
November 2026 CA examinations only.
Read the full positionPaper combinations
For November 2026, can a student with one outstanding Level 1 paper also register Level 2 papers?
Yes. A student with only one outstanding Level 1 paper may register a maximum of four Level 2 papers.
November 2026 CA examinations only.
Read the full positionPaper combinations
For November 2026, can a student with one outstanding Level 2 paper also sit Level 3 papers?
Yes, provided no Level 1 paper is outstanding. A student with only one outstanding Level 2 paper may sit that paper together with any number of Level 3 papers.
November 2026 CA examinations only.
Read the full positionExemptions
For November 2026, what must a student do about outstanding exemptions before writing papers in the next level?
The student must apply and pay for outstanding exemptions before proceeding to write papers in the next level.
November 2026 CA examinations only; this does not determine which academic exemptions a student is entitled to receive.
Read the full positionQualification completion
What practical work experience does the ICAG syllabus require?
Students need 450 days of practical work experience, normally completed over three to five years under a training agreement with an authorised training employer or principal.
ICAG students completing the practical work-experience element of the qualification.
Read the full positionProgression
What does the ICAG syllabus require before embarking on the next programme of study?
All Knowledge examinations must be passed or credited before the Application programme of study, and all Application examinations before the Professional programme of study.
ICAG students considering progression between the Knowledge, Application and Professional programmes of study.
Read the full positionPaper combinations
Does ICAG require a particular combination of subjects to be passed within a level?
No particular combination of subjects is required to be passed within a level.
All levels of the current ICAG professional qualification, subject to separate progression and sitting-specific rules.
Read the full position
Which conditional academic exemptions does the 21 August 2026 ICAG communiqué grant?
Exemptions
Which conditional academic exemptions does the 21 August 2026 ICAG communiqué grant?
The communiqué grants specified Level 1 and Level 2 paper exemptions to five expressly listed qualification groups, subject to ICAG verification of the academic transcript and certificate and submission of a certified true copy of the completion certificate.
Applies to: Applicants whose completed qualification is expressly listed in communiqué ICAG/EXMPTNS/1/26. Unlisted qualifications and routes require separate current authority or direct ICAG assessment.
What the authority says
Detailed explanation
The exact entitlement matrix is stored below. Candidates need not write the papers shown as exempt for their listed qualification group and must write the remaining applicable papers. The communiqué shows no Level 3 exemption. It does not state that omitted routes, including Diploma, MOU or PAO routes, are withdrawn, so those routes must not be inferred from or deleted because of this record. It also does not state a separate effective date or expressly resolve whether a person holding one of the named Accounting master's awards must also hold an Accounting first degree; applicants in that situation should obtain ICAG confirmation. The communiqué's wording 'Introduction to Management Accounting' is mapped to current syllabus Paper 1.4, 'Introduction to Cost and Management Accounting'.
What this means for students
Practical implication
Match the exact name of your qualification to one listed route, treat the result as conditional, and submit the required verification documents to ICAG. ICAG—not MSL—confirms and grants the exemption.
Official requirement
Conditional exemption matrix
| Listed qualification | Conditional exemptions |
|---|---|
| BCom Accounting BSc Administration (Accounting) BBA Accounting BEd Accounting BSc Accounting & Finance ATSWA | 1.1 Financial Accounting 1.2 Business Management and Information Systems 1.3 Business and Corporate Law 1.4 Introduction to Cost and Management Accounting 2.3 Audit and Assurance 2.6 Principles of Taxation |
| HND Accountancy | 1.1 Financial Accounting 1.2 Business Management and Information Systems 1.3 Business and Corporate Law 1.4 Introduction to Cost and Management Accounting 2.3 Audit and Assurance |
| MBA Accounting & Finance MSc Accounting & Finance MBA Accounting MBA Accounting & Taxation MCom Accounting | 1.1 Financial Accounting 1.2 Business Management and Information Systems 1.3 Business and Corporate Law 1.4 Introduction to Cost and Management Accounting 2.1 Financial Reporting 2.2 Management Accounting 2.3 Audit and Assurance 2.4 Financial Management 2.6 Principles of Taxation |
| MBA Finance MSc Development Finance MSc Industrial Finance & Investment MBA Financial Management | 1.1 Financial Accounting 1.2 Business Management and Information Systems 1.3 Business and Corporate Law 1.4 Introduction to Cost and Management Accounting 2.4 Financial Management |
| Other Master's Degree Programmes (irrespective of educational background) | 1.1 Financial Accounting 1.2 Business Management and Information Systems 1.3 Business and Corporate Law 1.4 Introduction to Cost and Management Accounting |
Conditions in the communiqué
- Successful verification of academic transcript and certificate with the tertiary institution.
- Submission of a certified true copy of certificate of completion.
Level 3: The communiqué does not show any Level 3 exemption.
Evidence
Official authority
-
Communiqué — Conditional Exemptions for CA Professional Examination
Institute of Chartered Accountants, Ghana · Official institution-supplied communication held in governed MSL source custody; no public URL is recorded.
- Pinpoint
- Single-page communiqué: exemption table and numbered sections 2–3
- Supports
- The five listed qualification groups, their Level 1 and Level 2 exemptions, the two documentary conditions, the consequence for papers to be written and the absence of any stated Level 3 exemption.
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Related ICAG positions
What are the ICAG entry requirements for an SSSCE or GBCE holder?
Registration
What are the ICAG entry requirements for an SSSCE or GBCE holder?
An SSSCE or GBCE holder must have six passes at grades A–D, including English and Mathematics.
Applies to: Applicants seeking ICAG student entry through the SSSCE or GBCE route.
What the authority says
Detailed explanation
The current ICAG Professional Qualification Syllabus lists six SSSCE or GBCE passes at grades A–D, with English and Mathematics included, as an entry route.
What this means for students
Practical implication
An SSSCE or GBCE applicant needs six A–D passes in total, and English and Mathematics must be among them.
Evidence
Official authority
-
ICAG Professional Programme Syllabus 2024–2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Pinpoint
- Section 1.15, paragraph 35(A)(ii), PDF page 14 (printed page 12)
- Supports
- SSSCE or GBCE entry requires six A–D passes including English and Mathematics.
Continue reading
Related ICAG positions
Which tertiary or professional qualifications does the ICAG syllabus list as entry routes?
Registration
Which tertiary or professional qualifications does the ICAG syllabus list as entry routes?
The syllabus lists ATSWA, Diploma, HND, Degree, Masters and any qualification acceptable to ICAG.
Applies to: Applicants seeking ICAG student entry through a tertiary or professional qualification route.
What the authority says
Detailed explanation
Under entry requirements for holders of diplomas and degrees from tertiary institutions, the syllabus lists the Accounting Technician Scheme West Africa and Diploma, HND, Degree, Masters and any qualification acceptable to the Institute.
What this means for students
Practical implication
Holding one of these credentials provides a listed entry route, subject to ICAG accepting the applicant's qualification and application.
Evidence
Official authority
-
ICAG Professional Programme Syllabus 2024–2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Pinpoint
- Section 1.15, paragraph 35(B), PDF page 14 (printed page 12)
- Supports
- The listed tertiary and professional entry routes are ATSWA, Diploma, HND, Degree, Masters and any qualification acceptable to ICAG.
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