For November 2026, can a student with one outstanding Level 2 paper also sit Level 3 papers?
Paper combinations
For November 2026, can a student with one outstanding Level 2 paper also sit Level 3 papers?
Yes, provided no Level 1 paper is outstanding. A student with only one outstanding Level 2 paper may sit that paper together with any number of Level 3 papers.
Applies to: November 2026 CA examinations only.
What the authority says
Detailed explanation
The November 2026 notice permits this specific papers-across-levels combination only when one Level 2 paper remains.
What this means for students
Practical implication
With exactly one outstanding Level 2 paper, the student may sit that paper and any number of Level 3 papers, provided no Level 1 paper is outstanding.
Evidence
Official authority
-
Notice to All Students — November 2026 CA Professional Examinations
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Pinpoint
- Items (b)(ii)–(iii), printed page 1 (PDF page 2)
- Supports
- 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.
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