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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