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
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