Exemptions
Must I settle outstanding exemptions before writing next-level papers in November 2026?
Yes. Before you write papers in the next level in November 2026, every outstanding exemption must be applied for and paid for.
An examination-entry instruction for the November 2026 CA examinations.
Next source check due by . After that date, confirm this guidance before acting on it.
Settle the exemption before moving up
Being eligible for an exemption is not enough. ICAG's Notice to All Students: November 2026 CA Professional Examinations requires every outstanding exemption to be applied for and paid for before you write papers in the next level.
The instruction applies to outstanding exemptions at any level. Check your exemption record before completing an entry that includes next-level papers.
Whether you qualify for the exemption is a separate question. For the academic qualifications covered by the August 2026 communiqué, ICAG still has to verify the required documents and approve the exemption.
Example
If your record still shows an exemption as outstanding, do not treat it as settled when choosing next-level papers. Complete the application and payment first.
The notice does not decide whether you qualify for an exemption or which papers ICAG will remove. That is a separate ICAG decision.
Before choosing next-level papers
- Identify every exemption that remains outstanding in your progression record.
- Complete the exemption application.
- Pay for the outstanding exemption before writing the next-level papers.
- Check separately whether you qualify. The notice does not award an exemption.
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
- Item (c), printed page 1 (PDF page 2)
- What it tells you
- Outstanding exemptions at any level must be applied and paid before writing papers in the next level.
- Full reference
- Notice to All Students: November 2026 CA Professional Examinations, item (c), PDF page 2.
- Applies to
- November 2026 CA examinations only; this does not determine which academic exemptions a student is entitled to receive.
- Applies from
- to
- Page last reviewed
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