Current CITG Qualification Positions
CITG qualification reference
The CITG rules that shape your study plan
Use this page to check the qualification structure, pass mark, progression, examination cycle, Final Level 2 rules and completion period. It brings the stable answers together without replacing MSL's detailed CITG guides.
3levels
12papers
50%pass mark
2usual sittings each year
Reviewed on . Exact dates and fees still depend on the notice for the sitting you intend to write.
Eight clear answers
What you need to know before you plan
How is the CITG qualification structured?
The CITG qualification has 12 papers arranged in three stages: six at Professional Level, three at Final Level 1 and three at Final Level 2.
You begin with the Professional Level papers, move to Final Level 1, and finish with Final Level 2. The full paper list appears further down this page, with links to the MSL tuition pages that already exist.
This page is a quick reference for the rules that shape your route. For a fuller explanation of what each paper covers, use MSL's CITG Papers Explained guide.
What mark do I need to pass a CITG paper?
You need at least 50% in each paper you sit.
Each paper stands on its own. A high score in one paper cannot make up for a score below 50% in another paper.
When you review a result, look at each paper separately and plan again only for the papers that remain outstanding.
When are CITG examinations normally held?
CITG normally holds professional examinations twice a year, in February and August.
February and August describe the usual examination cycle. They are not the exact dates for a particular sitting.
Before you register, pay, arrange travel or request leave, check the current sitting notice. MSL's timetable guide is the right place to start because it is updated around the relevant examination cycle.
Can I move to a higher CITG level before completing the level below it?
You progress in order: Professional Level, then Final Level 1, then Final Level 2.
Complete the papers required at your present level before moving to the next one. If you have applied for an exemption, do not treat the paper as cleared until CITG has confirmed it on your record.
That sequence keeps your study plan aligned with the qualification structure and helps you avoid registering at the wrong level.
Which papers must I register for on my first attempt at CITG Final Level 2?
On your first Final Level 2 attempt, register for Papers 10, 11 and 12 together.
The three papers are Strategic Tax Planning, Advanced Taxation Practice, and Tax Practice Administration and Ethics. The first-entry rule treats them as one set.
This is different from the position after results are released. If you do not pass all three, use the separate resit guidance below.
MSL guidance
What happens if I pass some, but not all, CITG Final Level 2 papers?
Under MSL's current guidance, you keep the Final Level 2 papers you have passed and resit only the paper or papers still outstanding.
MSL's current public guides give this carry-forward answer. The older institute scheme available to MSL describes a narrower one-paper referral and does not state the same wider position in full, so MSL does not present that older document as proof of this answer.
Use your confirmed result to identify what remains. If CITG gives you an individual instruction that differs from this guidance, ask MSL to reconcile the difference before you register or pay.
How long do I have to complete the CITG professional examinations?
You have ten years from your student registration date to complete the professional examinations.
The clock starts from registration, not from your first examination attempt. Keep the original registration date with your records and plan enough examination sittings to finish within the period.
If you are close to the end of the ten years, ask CITG to confirm the deadline on your own student record before making your next entry.
Can I receive an exemption from a CITG Final Level 2 paper?
No. Final Level 2 papers are not available for exemption.
Plan to study and sit Papers 10, 11 and 12. Exemption decisions that may apply at the Professional Level or Final Level 1 do not remove a Final Level 2 paper.
For lower-level exemptions, use MSL's guide and navigator, then wait for CITG to assess your exact qualification. MSL does not publish a fixed qualification-by-qualification entitlement table where the available sources do not support one safely.
The complete paper route
All 12 papers, level by level
The paper names and level order below follow MSL's current CITG guidance. Open a linked MSL page for tuition information; Professional Level papers return to the main CITG programme page.
6 papers
Professional Level
- Paper 1Public Sector Economics and Finance
- Paper 2Income Taxation
- Paper 3Accounting and Finance
- Paper 4Indirect Taxation
- Paper 5Revenue and Business Law
- Paper 6Strategy and Governance
3 papers
Final Level 1
- Paper 7Tax Audit and Investigations
- Paper 8Oil, Gas and Other Minerals Taxation
- Paper 9International Taxation
3 papers
Final Level 2
- Paper 10Strategic Tax Planning
- Paper 11Advanced Taxation Practice
- Paper 12Tax Practice Administration and Ethics
Exemptions need an individual decision
Do not rely on a guessed exemption
Final Level 2 has no exemptions. At the lower levels, the exact outcome depends on CITG's assessment of your qualification and student record. MSL has therefore kept the useful guidance and navigator, but has not invented a fixed entitlement table where the available sources do not safely support one.
Continue with the guide that matches your question
More CITG help from MSL
- CITG tuition and enrolment
- Complete CITG qualification guide
- CITG papers explained
- CITG examination timetable guide
- Search MSL ONE
Sources MSL checked
MSL's current public answers control this reference. Institute material is used only where it agrees with those answers. A documented source difference is stated openly in the Final Level 2 resit answer above.
- CITG Papers ExplainedMSL Business School publication reviewed by MSL.
- CITG Exam TimetableMSL Business School publication reviewed by MSL.
- Examination Scheme and Syllabus, August 2011Institute-supplied PDF retained by MSL; no public institute link was available for this copy.
- CITG Chartered Tax Practitioner Ghana FAQMSL Business School publication reviewed by MSL.
