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 It does not state that omitted routes, including Diploma, MOU or PAO routes, are withdrawn, so those routes must not be inferred from or deleted because of this record.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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