Paper combinations
Can I write Level 3 papers if I have one Level 2 paper left in November 2026?
Yes, as long as you have no Level 1 paper outstanding. For November 2026, ICAG lets a student with one remaining Level 2 paper sit that paper together with any number of Level 3 papers.
For the November 2026 CA examinations only.
Next source check due by . After that date, confirm this guidance before acting on it.
What ICAG allows in November 2026
ICAG's Notice to All Students: November 2026 CA Professional Examinations sets two conditions that must both be met: you must have no Level 1 paper outstanding, and you must have exactly one Level 2 paper left. Only then may you combine that remaining Level 2 paper with Level 3 papers.
The notice says 'any number' of Level 3 papers. It does not impose the four-paper Level 2 ceiling found in the separate rule for a student with one Level 1 paper outstanding.
This permission is for November 2026 only. Do not assume it will apply to a later diet.
Example
Abena has cleared every Level 1 paper and has one Level 2 paper left. She may sit that Level 2 paper with Level 3 papers in November 2026. If she also had one Level 1 paper left, she could not use this permission.
One point is not clear: the notice does not expressly say whether you must include the remaining Level 2 paper in the same entry. Ask ICAG if you intend to leave it out.
Check where you stand
- Confirm that no Level 1 paper is outstanding.
- Confirm that exactly one Level 2 paper is outstanding.
- If you intend to take Level 3 papers without also entering the remaining Level 2 paper, confirm that point with ICAG before registering.
- Use this combination only for the November 2026 diet.
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)(ii) to (iii), printed page 1 (PDF page 2)
- What it tells you
- 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.
- Full reference
- Notice to All Students: November 2026 CA Professional Examinations, items (b)(ii) to (iii), PDF page 2.
- Applies to
- November 2026 CA examinations only.
- Applies from
- to
- Page last reviewed
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