ICAG, CITG and CIMA Rules and Answers
Professional qualification rules, explained clearly.
Find practical answers for ICAG, CITG and CIMA students. Each answer gives you the rule, where it stops applying and the source behind it, so you know what to do next.
Choose your qualification
Start with the institute you are studying with
The ICAG answers keep rules that stay in force apart from notices for one sitting. The CITG answers cover the lasting rules and all 12 papers. The CIMA answers cover routes, progression, assessments, experience and membership, with links to MSL's fuller CIMA pages.
ICAG
ICAG Chartered Accountant Qualification
25 answers on entry, progression, exemptions, examination instructions, results, experience and membership. Each dated answer names the sitting it covers.
CITG
CITG Chartered Tax Practitioner Qualification
8 answers on the lasting rules, all 12 papers, what can and cannot be exempted, and a clearly labelled note on Final Level 2 resits.
CIMA
CIMA CGMA Professional Qualification
10 checked answers on entry stages, learning routes, progression, case studies, exemptions, experience and membership.
Choose by professional focus
Three routes with different professional emphasis
ICAGGhana's chartered accountancy route.
CITGGhana's tax-practice route.
CIMAManagement accounting and finance business-partnering route.
This is a difference in focus, not a ranking. Your starting point, career direction and confirmed exemptions should shape the choice.
How to use these answers
Read the answer, then check its limits
- Choose ICAG, CITG or CIMA.Each set of answers follows the qualification structure and guidance MSL already publishes.
- Find the decision you need to make.Start with the pass mark, progression, exemption, examination or completion question that matches your situation.
- Notice what still needs confirmation.Exact sitting dates, individual exemptions and personal student records may still require the current notice or the institute's decision.
These answers were last reviewed on .
ICAG Rules and Answers
ICAG Chartered Accountant Qualification
ICAG Rules and Answers
Search 25 checked answers on entry, progression, exemptions, results, paper combinations, timetables, fees, practical experience and membership. Rules that stay in force are grouped apart from the August 2026 exemption communiqué and the instructions for the November 2026 sitting, so you can see which answers still apply to you.
Pages last reviewed on . Every answer names the ICAG source it comes from.
Ready to choose your papers? Use the November 2026 ICAG sitting planner with your confirmed results and exemptions. After you select papers, it links you to the relevant MSL tuition pages.
25 answers
When does registration close for the November 2026 ICAG examinations?
Dates and deadlines
When does registration close for the November 2026 ICAG examinations?
Regular registration opens on 1 September 2026 and closes on 16 October 2026.
For students entering the November 2026 ICAG CA Professional examinations.
Next source check due by . After that date, confirm this guidance before acting on it.
The dates to plan around
ICAG's Notice to All Students: November 2026 CA Professional Examinations gives one regular registration window: 1 September to 16 October 2026. Complete the registration while that window is open rather than treating the examination dates themselves as the deadline.
Before submitting, confirm your outstanding papers and exemptions, choose only a permitted paper combination and check the separate fee table for your level and number of papers. You are only registered once you have completed ICAG's registration steps and made the required payment.
Late registration is a separate, short exception after the regular deadline. It carries a GH¢400 penalty and should not be used as the normal plan.
These dates apply only to the November 2026 sitting. For another sitting, use the official notice issued for that sitting.
Before the regular window closes
- Confirm the papers you are permitted to write in November 2026.
- Check that any outstanding exemption needed for progression has been applied for and paid for.
- Use the fee table for your level and total number of papers.
- Complete regular registration by 16 October 2026.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
Notice to All Students: November 2026 CA Professional Examinations
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Item (a), printed page 1 (PDF page 2)
- What it tells you
- Registration opens on 1 September 2026 and closes on 16 October 2026.
- Full reference
- Notice to All Students: November 2026 CA Professional Examinations, item (a), printed page 1 (PDF page 2).
- Applies to
- Students registering for the November 2026 ICAG CA examinations.
- Applies from
- to
- Page last reviewed
More answers
Related ICAG questions
Must I settle outstanding exemptions before writing next-level papers in November 2026?
Exemptions
Must I settle outstanding exemptions before writing next-level papers in November 2026?
Yes. Before you write papers in the next level in November 2026, every outstanding exemption must be applied for and paid for.
An examination-entry instruction for the November 2026 CA examinations.
Next source check due by . After that date, confirm this guidance before acting on it.
Settle the exemption before moving up
Being eligible for an exemption is not enough. ICAG's Notice to All Students: November 2026 CA Professional Examinations requires every outstanding exemption to be applied for and paid for before you write papers in the next level.
The instruction applies to outstanding exemptions at any level. Check your exemption record before completing an entry that includes next-level papers.
Whether you qualify for the exemption is a separate question. For the academic qualifications covered by the August 2026 communiqué, ICAG still has to verify the required documents and approve the exemption.
Example
If your record still shows an exemption as outstanding, do not treat it as settled when choosing next-level papers. Complete the application and payment first.
The notice does not decide whether you qualify for an exemption or which papers ICAG will remove. That is a separate ICAG decision.
Before choosing next-level papers
- Identify every exemption that remains outstanding in your progression record.
- Complete the exemption application.
- Pay for the outstanding exemption before writing the next-level papers.
- Check separately whether you qualify. The notice does not award an exemption.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
Notice to All Students: November 2026 CA Professional Examinations
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Item (c), printed page 1 (PDF page 2)
- What it tells you
- Outstanding exemptions at any level must be applied and paid before writing papers in the next level.
- Full reference
- Notice to All Students: November 2026 CA Professional Examinations, item (c), PDF page 2.
- Applies to
- November 2026 CA examinations only; this does not determine which academic exemptions a student is entitled to receive.
- Applies from
- to
- Page last reviewed
More answers
Related ICAG questions
Can I write Level 3 papers if I have one Level 2 paper left in November 2026?
Paper combinations
Can I write Level 3 papers if I have one Level 2 paper left in November 2026?
Yes, as long as you have no Level 1 paper outstanding. For November 2026, ICAG lets a student with one remaining Level 2 paper sit that paper together with any number of Level 3 papers.
For the November 2026 CA examinations only.
Next source check due by . After that date, confirm this guidance before acting on it.
What ICAG allows in November 2026
ICAG's Notice to All Students: November 2026 CA Professional Examinations sets two conditions that must both be met: you must have no Level 1 paper outstanding, and you must have exactly one Level 2 paper left. Only then may you combine that remaining Level 2 paper with Level 3 papers.
The notice says 'any number' of Level 3 papers. It does not impose the four-paper Level 2 ceiling found in the separate rule for a student with one Level 1 paper outstanding.
This permission is for November 2026 only. Do not assume it will apply to a later diet.
Example
Abena has cleared every Level 1 paper and has one Level 2 paper left. She may sit that Level 2 paper with Level 3 papers in November 2026. If she also had one Level 1 paper left, she could not use this permission.
One point is not clear: the notice does not expressly say whether you must include the remaining Level 2 paper in the same entry. Ask ICAG if you intend to leave it out.
Check where you stand
- Confirm that no Level 1 paper is outstanding.
- Confirm that exactly one Level 2 paper is outstanding.
- If you intend to take Level 3 papers without also entering the remaining Level 2 paper, confirm that point with ICAG before registering.
- Use this combination only for the November 2026 diet.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
Notice to All Students: November 2026 CA Professional Examinations
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Items (b)(ii) to (iii), printed page 1 (PDF page 2)
- What it tells you
- 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.
- Full reference
- Notice to All Students: November 2026 CA Professional Examinations, items (b)(ii) to (iii), PDF page 2.
- Applies to
- November 2026 CA examinations only.
- Applies from
- to
- Page last reviewed
More answers
Related ICAG questions
Can I add Level 2 papers if I have one Level 1 paper left in November 2026?
Paper combinations
Can I add Level 2 papers if I have one Level 1 paper left in November 2026?
Yes. If only one Level 1 paper remains, you may add up to four Level 2 papers for the November 2026 examinations.
A special paper-combination rule for the November 2026 CA examinations only.
Next source check due by . After that date, confirm this guidance before acting on it.
What ICAG allows in November 2026
ICAG's Notice to All Students: November 2026 CA Professional Examinations gives this permission only when exactly one Level 1 paper remains. If two or more remain, you cannot use it.
The limit is four Level 2 papers. You may take fewer than four, but you cannot use this rule to register five Level 2 papers.
This permission is for November 2026 only. Do not carry it into a later sitting unless ICAG publishes the rule again.
Example
Kofi has one Level 1 paper left. For November 2026, he may add one, two, three or four Level 2 papers. Five Level 2 papers would exceed the limit in the notice.
The notice does not say whether you must include the remaining Level 1 paper in the same entry. Ask ICAG if you intend to leave it out.
Check where you stand
- Confirm that exactly one Level 1 paper is outstanding.
- Add no more than four Level 2 papers.
- Use this answer only for the November 2026 diet.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
Notice to All Students: November 2026 CA Professional Examinations
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Item (b)(i), printed page 1 (PDF page 2)
- What it tells you
- One outstanding Level 1 paper permits registration of a maximum of four additional Level 2 papers.
- Full reference
- Notice to All Students: November 2026 CA Professional Examinations, item (b)(i), PDF page 2.
- Applies to
- November 2026 CA examinations only.
- Applies from
- to
- Page last reviewed
More answers
Related ICAG questions
What is the November 2026 ICAG Level 2 and Level 3 timetable?
Exam entry
What is the November 2026 ICAG Level 2 and Level 3 timetable?
The ten Level 2 and Level 3 papers run from Monday 2 November to Friday 6 November 2026. Morning sessions are 09:00 to 12:00 and afternoon sessions are 14:00 to 17:00.
For Level 2 and Level 3 candidates in the November 2026 ICAG examination diet.
Next source check due by . After that date, confirm this guidance before acting on it.
Check the paper, date and session together
The timetable ICAG supplied to MSL (INSTITUTE OF CHARTERED ACCOUNTANTS, GHANA: NOVEMBER 2026 PROFESSIONAL EXAMINATIONS, TIME TABLE) places Level 2 and Level 3 papers across five days. Some days have both a morning and an afternoon paper, so the date alone is not enough. Check the session time beside every paper you are writing.
MSL copied this timetable from the official PDF ICAG supplied, keeping the paper codes, names, dates and times as printed. Select a paper name to open MSL's tuition page for that paper.
A paper appearing on the timetable does not mean you are eligible to sit it. Check the separate November 2026 progression and outstanding-paper rules first.
This is the November 2026 Level 2 and Level 3 timetable. It does not apply to the Level 1 online examinations or to a later sitting.
Official schedule
Paper-by-paper timetable
| Date | Paper | Time | Mode |
|---|---|---|---|
| Monday, 2 November 2026 | 2.1 Financial Reporting | 09:00 to 12:00 | Designated examination centre |
| Monday, 2 November 2026 | 3.1 Corporate Reporting | 14:00 to 17:00 | Designated examination centre |
| Tuesday, 3 November 2026 | 2.2 Management Accounting | 09:00 to 12:00 | Designated examination centre |
| Tuesday, 3 November 2026 | 3.2 Advanced Audit and Assurance | 14:00 to 17:00 | Designated examination centre |
| Wednesday, 4 November 2026 | 2.6 Principles of Taxation | 09:00 to 12:00 | Designated examination centre |
| Wednesday, 4 November 2026 | 3.3 Advanced Taxation | 14:00 to 17:00 | Designated examination centre |
| Thursday, 5 November 2026 | 2.5 Public Sector Accounting and Finance | 09:00 to 12:00 | Designated examination centre |
| Thursday, 5 November 2026 | 2.4 Financial Management | 14:00 to 17:00 | Designated examination centre |
| Friday, 6 November 2026 | 3.4 Strategic Case Study | 09:00 to 12:00 | Designated examination centre |
| Friday, 6 November 2026 | 2.3 Audit and Assurance | 14:00 to 17:00 | Designated examination centre |
Build your personal timetable
- Confirm that your entry permits every paper you intend to write.
- Read across each timetable row for the exact date and session time.
- Check carefully when you have papers on consecutive days or in different sessions.
- Keep the official timetable available in case ICAG later communicates a change.
Study the named papers
MSL tuition for these papers
Open the corresponding MSL course page for teaching, revision and enrolment information.
- 2.1 Financial ReportingLevel 2
- 2.2 Management AccountingLevel 2
- 2.3 Audit and AssuranceLevel 2
- 2.4 Financial ManagementLevel 2
- 2.5 Public Sector Accounting and FinanceLevel 2
- 2.6 Principles of TaxationLevel 2
- 3.1 Corporate ReportingLevel 3
- 3.2 Advanced Audit and AssuranceLevel 3
- 3.3 Advanced TaxationLevel 3
- 3.4 Strategic Case StudyLevel 3
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
INSTITUTE OF CHARTERED ACCOUNTANTS, GHANA: NOVEMBER 2026 PROFESSIONAL EXAMINATIONS, TIME TABLE
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Level 2 and Level 3 timetable tables, PDF page 1
- What it tells you
- The ten Level 2 and Level 3 paper dates and their morning or afternoon times.
- Full reference
- INSTITUTE OF CHARTERED ACCOUNTANTS, GHANA: NOVEMBER 2026 PROFESSIONAL EXAMINATIONS, TIME TABLE, timetable on PDF page 1.
- Applies to
- Level 2 and Level 3 candidates in the November 2026 ICAG examination diet.
- Applies from
- to
- Page last reviewed
More answers
Related ICAG questions
When can’t I write a Level 3 paper in November 2026?
Exam entry
When can’t I write a Level 3 paper in November 2026?
You cannot sit a Level 3 paper in November 2026 if even one Level 1 paper remains, or if two or more Level 2 papers remain.
The Level 3 entry restrictions for the November 2026 CA examinations.
Next source check due by . After that date, confirm this guidance before acting on it.
Two situations that block Level 3
ICAG's Notice to All Students: November 2026 CA Professional Examinations gives two separate reasons you may be blocked from Level 3: any outstanding Level 1 paper, or more than one outstanding Level 2 paper. Either is enough to stop a Level 3 entry for this sitting.
Check the two levels separately. A student with only one Level 2 paper left still cannot take Level 3 if a Level 1 paper also remains.
To enter Level 3, Level 1 must therefore be fully cleared and no more than one Level 2 paper may remain.
Example
Yaw has cleared Level 1 but has two Level 2 papers left, so he cannot sit Level 3 in November 2026. Esi has cleared Level 2 but still has one Level 1 paper left, so she also cannot sit Level 3.
These restrictions come from the notice for this sitting. For a later sitting, use that sitting's own official notice instead of assuming the same rules will continue.
Check both levels
- Check that your outstanding Level 1 count is zero.
- Check that no more than one Level 2 paper is outstanding.
- If either check fails, do not enter a Level 3 paper for November 2026.
- For any later sitting, use the new official notice ICAG issues for that sitting.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
Notice to All Students: November 2026 CA Professional Examinations
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Items (b)(iii) to (iv), printed page 1 (PDF page 2)
- What it tells you
- Level 3 is barred when any Level 1 paper or more than one Level 2 paper is outstanding.
- Full reference
- Notice to All Students: November 2026 CA Professional Examinations, items (b)(iii) to (iv), PDF page 2.
- Applies to
- November 2026 CA examinations only.
- Applies from
- to
- Page last reviewed
More answers
Related ICAG questions
What do I need for the November 2026 ICAG Level 1 online examinations?
Exam entry
What do I need for the November 2026 ICAG Level 1 online examinations?
You need a compliant Windows or Mac computer, a working webcam and microphone, a supported browser and reliable internet. You must also sit alone in a suitable room and follow the closed-book remote-proctoring rules.
For candidates sitting any Level 1 paper online in the November 2026 ICAG examination diet.
Next source check due by . After that date, confirm this guidance before acting on it.
Prepare the computer and the room
The official notice headed “NOTICE TO LEVEL ONE STUDENTS PREPARING FOR ONLINE EXAMS” requires at least 4 GB of memory, Windows 10 or later or Mac OS X 10.6 or later, 512 MB of graphics memory, sound, a microphone and a webcam capable of at least 320 by 240 pixels at 15 frames per second. It gives one processor minimum for both Windows PC and Mac OS: a 1 GHz or faster x86-compatible processor, or an Intel Atom 1.6 GHz or faster processor for Netbooks. It names Chrome, Firefox and Edge as supported browsers.
The minimum internet speed is 1 Mbps upload and 1 Mbps download; 10 Mbps is recommended. Test the same computer, browser, webcam, microphone and connection you will use in the examination.
The examination is closed book and remotely proctored. You must be alone, show a photo ID, scan the room with the webcam and keep a clean desk. Books, papers, physical calculators, watches, earphones, headphones and AirPods are not allowed. Use the online calculator provided in the examination platform.
Keep your chest and face visible, do not take screenshots or photographs, do not read questions aloud and do not leave the computer. The notice also prohibits eating, drinking and smoking during the examination.
These are the requirements printed in the November 2026 Level 1 notice. If ICAG sends a later instruction or candidate-specific access message, follow that current official instruction as well.
Technical minimums
Computer and connection requirements
| Memory | At least 4 GB RAM |
|---|---|
| Operating system | Windows 10 or later; Mac OS X 10.6 or later |
| Processor | 1 GHz or faster x86-compatible processor, or Intel Atom 1.6 GHz or faster processor for Netbooks |
| Graphics | At least 512 MB graphics memory |
| Audio and video | Sound, microphone and webcam; webcam at least 320 × 240 pixels at 15 frames per second |
| Browser | Chrome, Firefox or Edge |
| Internet | At least 1 Mbps upload and download; 10 Mbps recommended |
The notice prints one processor minimum across both its Windows PC and Mac OS columns.
Your pre-exam check
- Use a computer with at least 4 GB RAM and one of the operating systems named in the notice, and confirm that it meets the stated processor minimum.
- Confirm that sound, microphone and webcam work, with the webcam meeting the stated minimum resolution and frame rate.
- Use Chrome, Firefox or Edge and test at least 1 Mbps in both directions; aim for the recommended 10 Mbps.
- Choose a quiet, well-lit room where you can sit alone and complete the webcam room scan.
- Clear the desk and remove books, papers, physical calculators, watches and all earphones or headphones.
- Have your photo ID ready, check your login the night before and be online by 09:30.
Study the named papers
MSL tuition for these papers
Open the corresponding MSL course page for teaching, revision and enrolment information.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
NOTICE TO LEVEL ONE STUDENTS PREPARING FOR ONLINE EXAMS
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Technical specifications and candidate instructions, PDF pages 2 to 3
- What it tells you
- The equipment, browser, bandwidth, authentication, proctoring, room, calculator and conduct requirements for the Level 1 online examinations.
- Full reference
- NOTICE TO LEVEL ONE STUDENTS PREPARING FOR ONLINE EXAMS, technical specifications and candidate instructions on PDF pages 2 to 3.
- Applies to
- Level 1 candidates sitting the November 2026 ICAG online examinations.
- Applies from
- to
- Page last reviewed
More answers
Related ICAG questions
What is the November 2026 ICAG Level 1 examination timetable?
Exam entry
What is the November 2026 ICAG Level 1 examination timetable?
The four online Level 1 papers run from Tuesday 27 October to Friday 30 October 2026. Every paper starts at 10:00, and candidates are expected to log in at 09:30 for authentication.
For Level 1 candidates in the November 2026 ICAG examination diet.
Next source check due by . After that date, confirm this guidance before acting on it.
Four online papers over four days
The official notice headed “NOTICE TO LEVEL ONE STUDENTS PREPARING FOR ONLINE EXAMS” schedules one Level 1 paper on each day from Tuesday to Friday. The table below shows the dates and times exactly as the notice prints them.
The 09:30 login is for authentication. The examination itself begins at 10:00, so your computer, browser, camera, microphone and internet connection should already be ready before 09:30.
Financial Accounting is the only paper with a printed end time of 12:15. The other three end at 12:00.
This timetable applies only to Level 1 in the November 2026 diet. Level 2 and Level 3 use the separate written-examination timetable.
Official schedule
Paper-by-paper timetable
Login time: ICAG expects candidates to log in at 09:30 for authentication before each 10:00 paper.
| Date | Paper | Time | Mode |
|---|---|---|---|
| Tuesday, 27 October 2026 | 1.2 Business Management and Information Systems | 10:00 to 12:00 | Online with remote proctoring |
| Wednesday, 28 October 2026 | 1.1 Financial Accounting | 10:00 to 12:15 | Online with remote proctoring |
| Thursday, 29 October 2026 | 1.3 Business and Corporate Law | 10:00 to 12:00 | Online with remote proctoring |
| Friday, 30 October 2026 | 1.4 Introduction to Cost and Management Accounting | 10:00 to 12:00 | Online with remote proctoring |
Plan each examination day
- Find each paper you are writing in the timetable.
- Keep 09:30 free for login and authentication on every examination day.
- Complete the technical and room checks before the first paper.
- Use the linked MSL paper page when you want tuition support for a named paper.
Study the named papers
MSL tuition for these papers
Open the corresponding MSL course page for teaching, revision and enrolment information.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
NOTICE TO LEVEL ONE STUDENTS PREPARING FOR ONLINE EXAMS
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Level 1 timetable, PDF page 2 (printed page 1)
- What it tells you
- The four paper dates, 10:00 start times, printed end times and 09:30 authentication requirement.
- Full reference
- NOTICE TO LEVEL ONE STUDENTS PREPARING FOR ONLINE EXAMS, timetable on PDF page 2 (printed page 1).
- Applies to
- Level 1 candidates in the November 2026 ICAG examination diet.
- Applies from
- to
- Page last reviewed
More answers
Related ICAG questions
Can I register late for the November 2026 ICAG examinations?
Dates and deadlines
Can I register late for the November 2026 ICAG examinations?
Yes, but only within one week after the regular 16 October 2026 deadline, and ICAG charges a GH¢400 late-registration penalty.
For a November 2026 examination entry not completed by the regular deadline.
Next source check due by . After that date, confirm this guidance before acting on it.
Late registration is a short exception
ICAG's Notice to All Students: November 2026 CA Professional Examinations says late registration is accepted only within one week after the regular deadline and attracts a GH¢400 penalty. The notice states the rule in that form and gives no calendar closing date for late registration.
Because the period is short, contact ICAG and complete the process immediately if the regular 16 October deadline has passed. Confirm that the late-registration option is still open in ICAG's system before making plans around it.
The GH¢400 is a penalty for late registration. It does not replace the examination fee for your level and number of papers, and it does not resolve paper-combination or outstanding-exemption requirements.
The notice says ‘within a week after the deadline of registration’ and prints no closing date. Confirm with ICAG that you are still within the week before you rely on it.
If the regular deadline has passed
- Confirm that you are still within the one-week period described by ICAG.
- Check directly that ICAG is accepting the late entry before relying on it.
- Prepare the applicable examination fee as well as the GH¢400 penalty.
- Complete the entry without delay and retain your confirmation.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
Notice to All Students: November 2026 CA Professional Examinations
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Items (a) and (h), printed page 1 (PDF page 2)
- What it tells you
- The regular deadline is 16 October 2026; late registration is accepted only within one week afterwards and attracts a GH¢400 penalty.
- Full reference
- Notice to All Students: November 2026 CA Professional Examinations, items (a) and (h), printed page 1 (PDF page 2).
- Applies to
- Students who miss the regular registration deadline for the November 2026 ICAG CA examinations.
- Applies from
- to
- Page last reviewed
More answers
Related ICAG questions
How much are the November 2026 ICAG examination fees?
Fees
How much are the November 2026 ICAG examination fees?
The fee depends on your level and the number of papers. It ranges from GH¢511 for one Level 1 paper to GH¢4,181 for six Level 2 papers; the complete official table is below.
For examination entries in the November 2026 ICAG CA Professional sitting.
Next source check due by . After that date, confirm this guidance before acting on it.
Use the row for your level and paper count
ICAG's Notice to All Students: November 2026 CA Professional Examinations sets a graduated total fee for each level. Select your level first, then match the number of papers you are entering. Do not multiply the one-paper figure because the notice publishes separate totals for larger combinations.
Level 1 and Level 3 each provide totals for one to four papers. Level 2 provides totals for one to six papers. The figures below are the fees for the November 2026 sitting. The Level 1 and Level 2 amounts replace the conflicting figures in the earlier general 2026 fee schedule.
The table covers examination fees. The GH¢400 late-registration penalty is separate and applies only if ICAG accepts a late registration within the short period described in the notice.
These examination fees are for the November 2026 sitting only. They do not tell you the registration, subscription, exemption or examination fees for any other period.
Official fee table
Fees by level and number of papers
Choose the table for your level, then use the total beside your paper count.
Level 1
| Entry | Total fee |
|---|---|
| 1 paper | GH¢511 |
| 2 papers | GH¢952 |
| 3 papers | GH¢1,297 |
| 4 papers | GH¢1,581 |
Level 2
| Entry | Total fee |
|---|---|
| 1 paper | GH¢911 |
| 2 papers | GH¢1,670 |
| 3 papers | GH¢2,305 |
| 4 papers | GH¢2,788 |
| 5 papers | GH¢3,485 |
| 6 papers | GH¢4,181 |
Level 3
| Entry | Total fee |
|---|---|
| 1 paper | GH¢1,104 |
| 2 papers | GH¢1,904 |
| 3 papers | GH¢2,636 |
| 4 papers | GH¢2,926 |
Choose the correct fee
- Count the papers in the level you are entering.
- Use the exact total in that level's fee table.
- Check your paper combination against the November 2026 entry rules.
- Allow separately for the late-registration penalty only if it applies to you.
Study the named papers
MSL tuition for these papers
Open the corresponding MSL course page for teaching, revision and enrolment information.
- 1.1 Financial AccountingLevel 1
- 1.2 Business Management and Information SystemsLevel 1
- 1.3 Business and Corporate LawLevel 1
- 1.4 Introduction to Cost and Management AccountingLevel 1
- 2.1 Financial ReportingLevel 2
- 2.2 Management AccountingLevel 2
- 2.3 Audit and AssuranceLevel 2
- 2.4 Financial ManagementLevel 2
- 2.5 Public Sector Accounting and FinanceLevel 2
- 2.6 Principles of TaxationLevel 2
- 3.1 Corporate ReportingLevel 3
- 3.2 Advanced Audit and AssuranceLevel 3
- 3.3 Advanced TaxationLevel 3
- 3.4 Strategic Case StudyLevel 3
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
Notice to All Students: November 2026 CA Professional Examinations
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Item (g), examination fee table, printed page 1 (PDF page 2)
- What it tells you
- The graduated Level 1, Level 2 and Level 3 examination fees for the November 2026 sitting.
- Full reference
- Notice to All Students: November 2026 CA Professional Examinations, item (g), printed page 1 (PDF page 2).
- Applies to
- Students paying examination fees for the November 2026 ICAG CA examinations.
- Applies from
- to
- Page last reviewed
More answers
Related ICAG questions
What should I do after my ICAG results are released?
Results and next steps
What should I do after my ICAG results are released?
First save the result and check every mark or status against your own record. Your next step then depends on whether you have passed, still have papers to complete, need ICAG to resolve a query or have finished the examinations and are preparing for membership.
For an ICAG CA Professional student deciding what to do after an examination result appears on ICAG's official portal.
Next source check due by . After that date, confirm this guidance before acting on it.
Choose the next step that fits your result
Start with the result itself. Confirm the paper, sitting, mark and any code shown. A mark of 50 or more passes under the syllabus. The portal publishes A for absent, NT for not taken, E for exemption and P for previous pass. If anything looks wrong or incomplete, save a copy before you contact ICAG.
If one or more papers remain, update your study plan from the papers that are still outstanding. Check the normal syllabus progression rules and then read the official notice for the next sitting before choosing a cross-level combination. A special permission from November 2026 should not be carried into another diet unless ICAG publishes it again.
If you have completed the examinations, turn to the experience and admission requirements. Passing the final paper does not automatically admit you as a member. Review your practical-experience record against the syllabus and ask Member Services for the current admission steps and supporting evidence.
The notice for a sitting may also give you a short option after results. For November 2026, for example, ICAG allows a request to view a marked script within one month after results are released, at GH¢1,100 per script. Treat that as an arrangement for that sitting, not a permanent rule for every result release.
Your next step depends on your result, the papers you have left, your exemptions, your practical experience and the rules for the next sitting.
Your post-results check
- Save the complete result and compare it with the papers you entered.
- Resolve a missing result, unfamiliar code or record difference directly with ICAG.
- If papers remain, plan from the outstanding papers and the notice for the next sitting.
- If the examinations are complete, review your practical-experience and membership evidence.
- Use any script-view or similar option within the period set for that particular sitting.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
ICAG Student Result Portal
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Result portal and status-code legend
- What it tells you
- The portal publishes the status-code key used to read A, NT, E and P.
-
ICAG Professional Programme Syllabus 2024-2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Sections 1.10 to 1.13, PDF pages 13 to 14 (printed pages 11 to 12)
- What it tells you
- The syllabus provides the pass mark, progression framework and practical-work-experience element.
-
ICAG Member Services
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Membership admission and practical experience sections
- What it tells you
- Successful examination completion leads into induction, graduation and admission requirements rather than automatic membership.
- Full reference
- ICAG Student Result Portal, Professional Qualification Syllabus 2024-2029 and current Member Services guidance.
- Applies to
- ICAG CA Professional students deciding what to do after results are released.
- Applies from
- Page last reviewed
More answers
Related ICAG questions
Do I have to pass ICAG subjects in a particular combination?
Paper combinations
Do I have to pass ICAG subjects in a particular combination?
No. Within one level, ICAG does not require you to pass a fixed combination of subjects together.
For subjects within the same level of the current ICAG qualification.
Next source check due by . After that date, confirm this guidance before acting on it.
Choosing papers within one level
You can build up your passes within a level without completing a prescribed pair or set of named subjects. The syllabus does not require one paper to be passed together with another paper in the same level.
That freedom does not automatically let you move to the next programme of study or mix papers from different levels in one examination entry.
When planning your next sitting, first identify the papers left in your current level. Then check the syllabus progression rule and the official ICAG notice for that sitting before adding anything from another level.
Example
If two papers remain in your current level, the syllabus does not require them to be passed as a prescribed pair. That freedom does not, by itself, give you permission to add a paper from the next level.
The flexibility applies only within a level. Different rules apply when you want to add papers from another level.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
ICAG Professional Programme Syllabus 2024-2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Section 1.8, paragraph 18, PDF page 11 (printed page 9)
- What it tells you
- No combination of subjects is required to be passed within a level.
- Full reference
- ICAG Professional Qualification Syllabus 2024-2029, section 1.8, paragraph 18, PDF page 11 (printed page 9).
- Applies to
- All levels of the current ICAG professional qualification, subject to separate progression and sitting-specific rules.
- Applies from
- Page last reviewed
More answers
Related ICAG questions
What must I complete before moving to the next ICAG level?
Progression
What must I complete before moving to the next ICAG level?
You must clear every Knowledge paper, either by passing it or receiving a credit, before moving into the Application programme. You must then clear every Application paper before moving into the Professional programme.
The normal progression rule for the Knowledge, Application and Professional programmes of study.
Next source check due by . After that date, confirm this guidance before acting on it.
The normal order of study
ICAG has arranged the qualification in a clear sequence: Knowledge, then Application, then Professional. A paper is treated as cleared for this purpose when you have passed it or ICAG has formally credited it.
A notice for a particular examination diet may still allow a limited mix of papers from two levels. That is a special permission for that sitting; it does not change the normal order of the qualification.
Use the ICAG Professional Programme Syllabus 2024-2029 to plan your overall progression. Before an examination entry, also read the official ICAG notice for that particular sitting because it may allow a temporary cross-level combination.
Before registering, check the official notice ICAG issued for that specific sitting. A temporary paper-combination permission does not change the normal syllabus sequence.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
ICAG Professional Programme Syllabus 2024-2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Syllabus structure progression statements, PDF page 4 (printed page 2)
- What it tells you
- 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.
- Full reference
- ICAG Professional Qualification Syllabus 2024-2029, syllabus-structure progression statements, PDF page 4 (printed page 2).
- Applies to
- ICAG students considering progression between the Knowledge, Application and Professional programmes of study.
- Applies from
- Page last reviewed
More answers
Related ICAG questions
How much practical work experience do I need for ICAG membership?
Qualification completion
How much practical work experience do I need for ICAG membership?
You need 450 days of practical work experience under a training agreement with an authorised training employer or principal. ICAG says this normally takes three to five years.
For students completing the practical work experience part of the current ICAG professional qualification.
Next source check due by . After that date, confirm this guidance before acting on it.
What the 450 days must include
The requirement is more than a day count. The 450 days must be gained within the training arrangement described by ICAG, with an authorised training employer or principal.
The normal period is three to five years. Relevant experience may come from accounting, audit and assurance, financial management, information technology, insolvency or taxation. You do not need to guess which types of work matter because the syllabus names these six areas.
ICAG also says the work should become broader and more responsible as your training progresses, and should expose you to varied assignments, finance functions, clients or sectors.
The current Member Services guidance tells prospective members to have at least three years of relevant practical experience. That membership statement does not remove the 450-day training requirement in the syllabus. Plan to satisfy the complete framework and let ICAG assess your record when you apply.
Keep your experience record current throughout the training period. Record the dates, the work you performed, the responsibility you carried and who supervised it. It is much easier to obtain an accurate confirmation while the work is recent than to reconstruct several years of experience at the end.
Example
A person may have spent 450 days doing accounting work, but the number alone does not settle the requirement. ICAG will also consider the training arrangement, the relevance and breadth of the work, the period over which it was gained and the evidence provided.
The syllabus gives the overall framework, but ICAG decides whether an individual training arrangement and the evidence submitted satisfy it.
Keep the evidence as you train
- Confirm that you have a training agreement.
- Confirm that the training employer or principal is authorised.
- Track progress towards the required 450 days and the relevant period expected for membership.
- Record the assignments, responsibilities and experience areas you cover.
- Keep the names and details of the people who can confirm your work when you apply.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
ICAG Professional Programme Syllabus 2024-2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Section 1.13, paragraph 33, PDF pages 13 to 14 (printed pages 11 to 12)
- What it tells you
- Practical experience is completed under a training agreement, requires 450 days, normally takes three to five years and may cover six listed categories.
- Full reference
- ICAG Professional Qualification Syllabus 2024-2029, section 1.13, paragraph 33, PDF pages 13 to 14 (printed pages 11 to 12).
- Applies to
- ICAG students completing the practical work-experience element of the qualification.
- Applies from
- Page last reviewed
More answers
Related ICAG questions
Can I ask to view my marked script after the November 2026 results?
Results and next steps
Can I ask to view my marked script after the November 2026 results?
Yes. For the November 2026 examinations, ICAG says you may request permission to view a marked script within one month after the results are released. The stated fee is GH¢1,100 for each script.
For a candidate seeking to view a marked script from the November 2026 ICAG CA Professional examinations.
Next source check due by . After that date, confirm this guidance before acting on it.
Count the month from the result release
ICAG's Notice to All Students: November 2026 CA Professional Examinations counts the month from the day the results are released, not from the examination date. Note the official release date as soon as the results become available and act within the following month.
The notice calls this a request for permission to view a marked script and sets a cost of GH¢1,100 per script. It does not describe viewing as an automatic remark or appeal, or as a guarantee that the result will change. If you want a remark or an appeal, ask ICAG which current process applies before you pay.
Submission details can change between result releases. Contact ICAG promptly for the current form, payment route and appointment or viewing arrangements, and keep the receipt and acknowledgement connected to the correct paper.
The notice sets out the viewing request, the period and the fee for this sitting. It does not promise a change of mark or explain every administrative step.
If you want to view a script
- Record the official date on which ICAG releases the November 2026 results.
- Identify the exact paper whose marked script you want to view.
- Ask ICAG for the current request and payment steps before paying GH¢1,100 per script.
- Submit within one month after the result release and keep proof of the request.
- Ask separately if you are seeking a remark, appeal or correction rather than a viewing.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
Notice to All Students: November 2026 CA Professional Examinations
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Item (j), printed page 2 (PDF page 3)
- What it tells you
- A student may request permission to view a marked script within one month after the release of results at a cost of GH¢1,100 per script.
- Full reference
- Notice to All Students: November 2026 CA Professional Examinations, item (j), printed page 2 (PDF page 3).
- Applies to
- Candidates seeking to view a marked script from the November 2026 ICAG CA Professional examinations.
- Applies from
- The release of the November 2026 examination results, for one month. ICAG's notice gives no calendar dates for this.
- Page last reviewed
More answers
Related ICAG questions
Are passed exams enough to become an ICAG member?
Qualification completion
Are passed exams enough to become an ICAG member?
No. Passing every examination is a big step, but it does not make you an ICAG member on its own. You must also satisfy ICAG's practical-experience and admission requirements.
For students working towards the qualification requirements for ICAG membership.
Next source check due by . After that date, confirm this guidance before acting on it.
What still remains after the final paper
The syllabus says all elements of the qualification must be satisfied before a person is qualified as an ICAG member. It names examination passes and evidence of acceptable work experience.
Treat your final examination pass as a milestone. Review the work-experience evidence you have kept and identify anything you still need to complete. An examination result alone does not establish that the experience element has been satisfied.
When you are ready to apply, ask ICAG Member Services for the current admission steps and supporting evidence. Read the practical-experience and membership answers below for the published framework and application guidance.
Example
If you have passed the final paper but have not yet assembled an acceptable experience record, you have completed the examination element. You still need to finish the experience and admission steps that apply to you before ICAG can admit you as a member.
MSL can explain the published requirements, but ICAG decides whether your experience, evidence and application are sufficient for admission.
Prepare for membership while you study
- Keep your employment dates, roles, responsibilities and supervisors up to date while you are working.
- Track your practical experience against the syllabus requirement instead of waiting until the examinations are over.
- Ask Member Services for the current membership application and submission instructions when you are ready to apply.
- Allow time to assemble the supporting evidence ICAG currently requests.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
ICAG Professional Programme Syllabus 2024-2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Paragraph 7, PDF page 5 (printed page 3)
- What it tells you
- Membership qualification requires passed examinations and evidence of acceptable work experience.
- Full reference
- ICAG Professional Qualification Syllabus 2024-2029, paragraph 7, PDF page 5 (printed page 3).
- Applies to
- Students seeking to satisfy the qualification elements for ICAG membership.
- Applies from
- Page last reviewed
More answers
Related ICAG questions
How do I check my ICAG results, and what do the codes mean?
Results and next steps
How do I check my ICAG results, and what do the codes mean?
Use ICAG's official result portal. On the current portal, A means absent, NT means not taken, E means exemption and P means previous pass. A numerical mark of 50 or more passes the paper.
For an ICAG CA Professional student reading an examination result on the Institute's official portal.
Next source check due by . After that date, confirm this guidance before acting on it.
Read the mark and the status separately
Enter the candidate details requested on the official ICAG page and compare every paper shown with your own entry and previous results. Save a copy so that you have the exact mark or code, paper and sitting if you need to raise a query.
The four letter codes published on the checker describe a status rather than a new numerical score. A is absent, NT is not taken, E is exemption and P is previous pass. The key ICAG currently publishes has no F code.
Where the checker displays a mark, use the syllabus pass rule: at least 50%, or 50 marks out of 100, passes the paper. If a result is missing, differs from your record or uses a code you cannot find in ICAG's key, keep a copy and ask the Institute to confirm it instead of guessing.
This page explains the codes ICAG currently publishes. If you see a code that is not in ICAG's key, or a result the portal does not explain, do not guess what it means. Ask ICAG.
Check your result step by step
- Open ICAG's official result portal rather than an unofficial results page.
- Check the paper name, sitting, numerical mark and any status code shown.
- Read A, NT, E and P only according to ICAG's published key.
- Save or print the result before contacting ICAG about an apparent error or missing entry.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
ICAG Student Result Portal
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Result checker legend below the candidate search form
- What it tells you
- The portal defines A as absent, NT as not taken, E as exemption and P as previous pass.
-
ICAG Professional Programme Syllabus 2024-2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Section 1.10, PDF page 13 (printed page 11)
- What it tells you
- A candidate passes a paper by obtaining at least 50%, or 50 marks out of 100.
- Full reference
- ICAG Student Result Portal code key and Professional Qualification Syllabus 2024-2029, section 1.10.
- Applies to
- ICAG CA Professional students checking an examination result.
- Applies from
- Page last reviewed
More answers
Related ICAG questions
How do I apply for ICAG membership after completing the examinations?
Qualification completion
How do I apply for ICAG membership after completing the examinations?
Ask ICAG Member Services for the current membership form and submission instructions, and prepare a complete record of your employment and relevant practical experience. Member Services says prospective members need at least three years of relevant practical experience. The Admissions Committee decides whether an application is approved.
For a person who has completed the qualifying examinations and is preparing an application for admission to ICAG membership.
Next source check due by . After that date, confirm this guidance before acting on it.
Prepare the evidence before you complete the form
Start by asking ICAG Member Services for the current form and submission instructions. Confirm the supporting evidence ICAG currently requires before completing an application.
ICAG's Member Services guidance tells prospective members to have at least three years of relevant practical experience, while the syllabus describes 450 days under the training arrangement, normally over three to five years. Prepare to show how your record meets the complete published framework.
Keep an accurate employment history, dates and descriptions of the relevant work you performed. The Admissions Committee, not MSL, decides whether the application is approved.
Completing the form does not guarantee admission. ICAG checks the evidence and its Admissions Committee makes the membership decision.
Before sending the application
- Ask ICAG Member Services for the current membership application and submission instructions.
- Complete your employment history and describe the relevant work you actually performed.
- Confirm with Member Services how your experience must be evidenced and confirmed.
- Confirm which supporting documents must accompany the current application.
- Attach the supporting information requested by the current form and keep a copy of the complete submission.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
ICAG Member Services
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Membership admission and practical experience sections
- What it tells you
- Prospective members need at least three years of relevant practical experience and applications are subject to Admissions Committee approval.
-
ICAG Professional Programme Syllabus 2024-2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Sections 1.12 to 1.14, PDF pages 13 to 14 (printed pages 11 to 12)
- What it tells you
- The professional qualification includes 450 days of practical work experience under the described training arrangement, normally over three to five years.
Preserved source evidence
Application for Admission to Membership of the Institute
Pages 1 to 3 of the form reviewed on 25 September 2026; its former official download was unavailable when checked on 11 October 2026.
This preserved form asked for personal and employment details, relevant work experience, confirmation by an immediate superior or an ICAG member in the organisation, and two referees in good standing. It said at least one referee must be a chartered accountant the applicant had worked with or under; if the applicant did not work under a chartered accountant, one referee must come from the organisation’s auditor. This records what that reviewed form asked for. It does not establish whether ICAG still uses the same form or requirements. Ask ICAG Member Services for the current form and submission instructions.
- Full reference
- ICAG Member Services and Professional Qualification Syllabus 2024-2029, practical work experience sections. The form reviewed in September is disclosed separately as preserved evidence.
- Applies to
- People who have completed the qualifying examinations and are preparing an application for admission to ICAG membership.
- Applies from
- Page last reviewed
More answers
Related ICAG questions
How do I apply for an ICAG exemption?
Exemptions
How do I apply for an ICAG exemption?
Apply through the ICAG student portal, upload the educational documents ICAG asks for and wait for the Institute's decision. If the exemption is approved, pay the applicable fee before you treat the paper as cleared.
For a new applicant or an existing ICAG student asking to be exempted from one or more CA Professional papers.
Next source check due by . After that date, confirm this guidance before acting on it.
Apply first, then wait for ICAG's decision
ICAG directs students to its portal for studentship and exemption applications. A new applicant creates an account, while an existing student uses or activates the account connected to the student record. The application instructions ask for identity evidence, a passport photograph and the relevant educational certificates and transcripts.
Your qualification is then assessed against the current exemption rules. For the academic routes in Communiqué ICAG/EXMPTNS/1/26, dated 21 August 2026, ICAG must be able to verify the transcript and certificate with the tertiary institution. The communiqué also requires a certified true copy of the completion certificate.
If your qualification appears in a published table, you may be able to apply. That is not the same as having the exemption on your student record. Keep planning from your confirmed record until ICAG has completed its checks, approved the application and told you what must be paid.
MSL can help you read the published rules, but only ICAG can assess your documents, award the exemption and update your student record.
What to prepare before you submit
- Use the ICAG student portal connected to your own applicant or student record.
- Prepare the identity, photograph, certificate and transcript documents requested for the application.
- For a route covered by the August 2026 communiqué, include the certified true copy of the completion certificate and make sure the institution can verify your documents.
- Wait for ICAG to confirm the papers approved for exemption and the applicable fee.
- Complete the required payment before relying on the exemption for progression or examination entry.
See the ICAG source and where to find it
Here is the ICAG source MSL used and the exact passage, if you want to read it yourself.
-
ICAG Student Services
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Studentship and exemptions application instructions
- What it tells you
- Applicants use the ICAG student portal and upload the listed identity, photograph, certificate and transcript evidence.
-
Communiqué: Conditional Exemptions for CA Professional Examination
Institute of Chartered Accountants, Ghana · Sent to MSL by ICAG directly. No public ICAG link is available.
- Where to find it
- Conditions following the five academic exemption groups
- What it tells you
- The academic exemptions in the communiqué remain subject to document verification, ICAG approval and submission of a certified true copy of the completion certificate.
- Full reference
- ICAG Student Services application instructions and Communiqué ICAG/EXMPTNS/1/26, August 2026.
- Applies to
- Applicants and existing ICAG students seeking an exemption from one or more CA Professional papers.
- Applies from
- Page last reviewed
More answers
