ICAG, CITG and CIMA Rules and Answers
Professional qualification rules, explained clearly.
Find practical answers for ICAG, CITG and CIMA students. Each answer gives you the rule, where it stops applying and the source behind it, so you know what to do next.
Choose your qualification
Start with the institute you are studying with
The ICAG answers keep rules that stay in force apart from notices for one sitting. The CITG answers cover the lasting rules and all 12 papers. The CIMA answers cover routes, progression, assessments, experience and membership, with links to MSL's fuller CIMA pages.
ICAG
ICAG Chartered Accountant Qualification
25 answers on entry, progression, exemptions, examination instructions, results, experience and membership. Each dated answer names the sitting it covers.
CITG
CITG Chartered Tax Practitioner Qualification
8 answers on the lasting rules, all 12 papers, what can and cannot be exempted, and a clearly labelled note on Final Level 2 resits.
CIMA
CIMA CGMA Professional Qualification
10 checked answers on entry stages, learning routes, progression, case studies, exemptions, experience and membership.
Choose by professional focus
Three routes with different professional emphasis
ICAGGhana's chartered accountancy route.
CITGGhana's tax-practice route.
CIMAManagement accounting and finance business-partnering route.
This is a difference in focus, not a ranking. Your starting point, career direction and confirmed exemptions should shape the choice.
How to use these answers
Read the answer, then check its limits
- Choose ICAG, CITG or CIMA.Each set of answers follows the qualification structure and guidance MSL already publishes.
- Find the decision you need to make.Start with the pass mark, progression, exemption, examination or completion question that matches your situation.
- Notice what still needs confirmation.Exact sitting dates, individual exemptions and personal student records may still require the current notice or the institute's decision.
These answers were last reviewed on .
What if my qualification is not listed in the August 2026 exemption communiqué?
Exemptions
What if my qualification is not listed in the August 2026 exemption communiqué?
Do not choose the nearest-looking course title and claim its exemptions. Send your exact qualification and supporting documents to ICAG for an assessment.
For an applicant whose completed qualification does not match one of the five academic groups named in Communiqué ICAG/EXMPTNS/1/26.
Next source check due by . After that date, confirm this guidance before acting on it.
Why a similar course name is not enough
The August 2026 communiqué names five qualification groups and assigns conditional Level 1 and Level 2 exemptions to each group. Its wording depends on the completed qualification named in the document, not on whether another programme sounds broadly similar.
The communiqué covers only the awards it names, so neither you nor MSL can stretch a listed route to cover an unlisted award. It also does not say that every diploma, agreement or professional route mentioned in older material has been withdrawn. Assuming either would go further than the document does.
Use the exact title printed on your certificate and transcript when you contact ICAG. Include the awarding institution and the programme details ICAG requests. Until the Institute gives you a decision, plan as though the exemption has not yet been granted so that you do not omit a paper or enter the wrong level.
Example
If your certificate says Finance but the table names particular Finance master's programmes, do not place yourself in that group simply because the subject sounds close. Ask ICAG to decide whether your exact award qualifies and which papers, if any, are exempted.
If your qualification is missing from this communiqué, that does not prove ICAG has withdrawn every other exemption route. It means this communiqué alone cannot show that you qualify.
Ask ICAG a question it can decide clearly
- Copy the qualification title exactly as it appears on your certificate.
- Check the awarding institution and the level of the completed award.
- Send ICAG the certificate, transcript and any further programme information it requests.
- Ask for a decision on the exact papers rather than asking only whether the course is generally recognised.
- Wait for the decision before changing your study or examination-entry plan.
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.
-
Communiqué: Conditional Exemptions for CA Professional Examination
Institute of Chartered Accountants, Ghana · Sent to MSL by ICAG directly. No public ICAG link is available.
- Where to find it
- Five academic exemption groups and closing conditions
- What it tells you
- The communiqué limits its stated entitlements to named completed qualifications and leaves every award subject to ICAG's document verification and approval.
- Full reference
- Communiqué ICAG/EXMPTNS/1/26, August 2026, all five exemption groups and the conditions below them.
- Applies to
- Applicants whose completed qualification does not match one of the five academic groups named in Communiqué ICAG/EXMPTNS/1/26.
- Applies from
- Page last reviewed
More answers
Related ICAG questions
What mark do I need to pass an ICAG paper?
Assessment
What mark do I need to pass an ICAG paper?
You need 50 marks out of 100 in each paper. A score of 50 passes; anything below 50 does not.
For every paper in the current ICAG professional qualification syllabus.
Next source check due by . After that date, confirm this guidance before acting on it.
Each paper is assessed separately: 50 passes, 49 does not, and a higher mark in another paper cannot make up the difference.
This answer only tells you the mark needed to pass. If you want a result reviewed, that is a separate process.
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.
-
ICAG Professional Programme Syllabus 2024-2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Section 1.8, paragraph 17, PDF page 11 (printed page 9)
- What it tells you
- Each paper is marked out of 100 and requires at least 50% to pass.
- Full reference
- ICAG Professional Qualification Syllabus 2024-2029, section 1.8, paragraph 17, PDF page 11 (printed page 9).
- Applies to
- All papers in the current ICAG professional qualification syllabus.
- Applies from
- Page last reviewed
More answers
Related ICAG questions
Can I register for ICAG with WASSCE?
Registration
Can I register for ICAG with WASSCE?
Yes. If you are applying with WASSCE, you need six credits in total. English and Mathematics must be two of them.
For applicants entering the ICAG professional qualification with WASSCE results.
Next source check due by . After that date, confirm this guidance before acting on it.
Check your WASSCE result
Start by counting the subjects in which you earned a credit. You need six, and English and Mathematics must be among them. Six credits without English, or six credits without Mathematics, do not meet the requirement.
Example
Ama has credits in English, Mathematics and four other subjects, so she meets the published requirement. Kojo also has six credits, but Mathematics is not one of them, so he does not.
This is the academic entry requirement only. It does not exempt you from any ICAG paper. ICAG still has to approve your application, and it decides any exemption claim separately.
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.
-
ICAG Professional Programme Syllabus 2024-2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Section 1.15, paragraph 35(A)(i), PDF page 14 (printed page 12)
- What it tells you
- WASSCE entry requires six credits including English and Mathematics.
- Full reference
- ICAG Professional Qualification Syllabus 2024-2029, section 1.15, PDF page 14 (printed page 12).
- Applies to
- Applicants seeking ICAG student entry through the WASSCE route.
- Applies from
- Page last reviewed
More answers
Related ICAG questions
Can I register for ICAG with a diploma, HND, degree or professional qualification?
Registration
Can I register for ICAG with a diploma, HND, degree or professional qualification?
Yes. ICAG lists ATSWA, Diploma, HND, Degree and Masters qualifications as recognised entry routes. It may also accept another qualification that it considers suitable.
For applicants entering with a tertiary or professional qualification rather than secondary-school results.
Next source check due by . After that date, confirm this guidance before acting on it.
What ICAG recognises
If you hold one of the qualifications in the list, you have a type of qualification that ICAG recognises for entry. ICAG still has to accept the particular award you present.
If your qualification is not named, the syllabus leaves room for ICAG to accept it as suitable. Ask the Institute to confirm that it accepts your qualification before relying on that route.
Being eligible to register is not the same as receiving paper exemptions. Any exemption must be supported by the current exemption rules and approved by ICAG.
Example
An HND holder can apply through a qualification type named in the syllabus. ICAG still checks the award, and admission does not automatically remove any paper.
The entry list does not tell you which papers, if any, your qualification will remove.
Before you rely on the qualification
- Identify the exact qualification you intend to use for entry.
- If it is not expressly listed, obtain ICAG's confirmation that it is acceptable.
- Do not assume that entry also means exemption from any paper.
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.
-
ICAG Professional Programme Syllabus 2024-2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Section 1.15, paragraph 35(B), PDF page 14 (printed page 12)
- What it tells you
- The listed tertiary and professional entry routes are ATSWA, Diploma, HND, Degree, Masters and any qualification acceptable to ICAG.
- Full reference
- ICAG Professional Qualification Syllabus 2024-2029, section 1.15, PDF page 14 (printed page 12).
- Applies to
- Applicants seeking ICAG student entry through a tertiary or professional qualification route.
- Applies from
- Page last reviewed
More answers
Related ICAG questions
Can I register for ICAG with SSSCE or GBCE?
Registration
Can I register for ICAG with SSSCE or GBCE?
Yes. If you are applying with SSSCE or GBCE, you need six passes from grades A to D, including English and Mathematics.
For applicants entering the ICAG professional qualification with SSSCE or GBCE results.
Next source check due by . After that date, confirm this guidance before acting on it.
Check your SSSCE or GBCE result
Count the subjects in which you earned a grade from A to D. You need six, and both English and Mathematics must be among them. If either subject is missing, you do not meet the published requirement.
Use the test for the certificate you actually hold. ICAG describes SSSCE and GBCE results as six A-to-D passes; its separate WASSCE requirement uses the word credits.
Example
If English, Mathematics and four other subjects are all graded A to D, you meet the published requirement. Six A-to-D passes without English or without Mathematics are not enough.
This is only the academic entry requirement. It does not give you paper exemptions, and ICAG still has to approve your application.
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.
-
ICAG Professional Programme Syllabus 2024-2029
Institute of Chartered Accountants, Ghana · Official ICAG publication
- Where to find it
- Section 1.15, paragraph 35(A)(ii), PDF page 14 (printed page 12)
- What it tells you
- SSSCE or GBCE entry requires six A to D passes including English and Mathematics.
- Full reference
- ICAG Professional Qualification Syllabus 2024-2029, section 1.15, PDF page 14 (printed page 12).
- Applies to
- Applicants seeking ICAG student entry through the SSSCE or GBCE route.
- Applies from
- Page last reviewed
More answers
Related ICAG questions
Do I qualify for an ICAG exemption under the August 2026 communiqué?
Exemptions
Do I qualify for an ICAG exemption under the August 2026 communiqué?
You may qualify if your completed qualification appears in one of the five groups below. The exemption is not automatic: ICAG must verify your transcript and certificate, and you must submit a certified true copy of your completion certificate.
For the qualifications named in ICAG communiqué ICAG/EXMPTNS/1/26, dated 21 August 2026.
Next source check due by . After that date, confirm this guidance before acting on it.
How to use the communiqué
Begin with the exact qualification name on your completion certificate. Find that name in the table, then read across to see the Level 1 and Level 2 papers attached to that group.
A match in the table is only the starting point. ICAG must successfully verify your academic transcript and certificate with the tertiary institution. You must also submit a certified true copy of your completion certificate.
Once those checks are completed and ICAG approves the exemption, you write the other papers that apply to you. The communiqué gives no exemption from a Level 3 paper.
If your qualification is not listed, this communiqué alone cannot support an exemption claim for it. That does not mean every older or separate route has been withdrawn. It means you need another current ICAG rule or a direct decision from ICAG.
The table helps you understand the communiqué, but it is not an exemption award. ICAG makes the final decision after completing the document checks.
Before treating a paper as exempted
- Match the exact name on your completed qualification to the table.
- Prepare your academic transcript and certificate for ICAG's verification with the institution.
- Submit a certified true copy of your certificate of completion.
- Wait for ICAG's decision before treating any paper as exempted.
Qualification-by-qualification guide
Your qualification and possible exemptions
Use the exact qualification name shown on your certificate. Every exemption in this table remains subject to ICAG's checks and final approval.
| Listed qualification | Conditional exemptions |
|---|---|
| BCom Accounting BSc Administration (Accounting) BBA Accounting BEd Accounting BSc Accounting & Finance ATSWA | 1.1 Financial Accounting 1.2 Business Management and Information Systems 1.3 Business and Corporate Law 1.4 Introduction to Cost and Management Accounting 2.3 Audit and Assurance 2.6 Principles of Taxation |
| HND Accountancy | 1.1 Financial Accounting 1.2 Business Management and Information Systems 1.3 Business and Corporate Law 1.4 Introduction to Cost and Management Accounting 2.3 Audit and Assurance |
| MBA Accounting & Finance MSc Accounting & Finance MBA Accounting MBA Accounting & Taxation MCom Accounting | 1.1 Financial Accounting 1.2 Business Management and Information Systems 1.3 Business and Corporate Law 1.4 Introduction to Cost and Management Accounting 2.1 Financial Reporting 2.2 Management Accounting 2.3 Audit and Assurance 2.4 Financial Management 2.6 Principles of Taxation |
| MBA Finance MSc Development Finance MSc Industrial Finance & Investment MBA Financial Management | 1.1 Financial Accounting 1.2 Business Management and Information Systems 1.3 Business and Corporate Law 1.4 Introduction to Cost and Management Accounting 2.4 Financial Management |
| Other Master's Degree Programmes (irrespective of educational background) | 1.1 Financial Accounting 1.2 Business Management and Information Systems 1.3 Business and Corporate Law 1.4 Introduction to Cost and Management Accounting |
What ICAG will check
- Successful verification of academic transcript and certificate with the tertiary institution.
- Submission of a certified true copy of certificate of completion.
Important: The communiqué does not show any Level 3 exemption.
Points the communiqué leaves open
- The communiqué shows no Level 3 exemption.
- It does not say that omitted Diploma, MOU or PAO routes have been withdrawn. Do not treat their omission as a withdrawal.
- It gives no separate effective date.
- It does not resolve whether applicants with one of the named Accounting master's degrees must also hold an Accounting first degree. Ask ICAG to confirm what applies to you.
- The communiqué's ‘Introduction to Management Accounting’ is matched here to current syllabus Paper 1.4, Introduction to Cost and Management Accounting.
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.
-
Communiqué: Conditional Exemptions for CA Professional Examination
Institute of Chartered Accountants, Ghana · Sent to MSL by ICAG directly. No public ICAG link is available.
- Where to find it
- Single-page communiqué: exemption table and numbered sections 2 to 3
- What it tells you
- The five listed qualification groups, their Level 1 and Level 2 exemptions, the two documentary conditions, the consequence for papers to be written and the absence of any stated Level 3 exemption.
- Full reference
- ICAG communiqué ICAG/EXMPTNS/1/26, Conditional Exemptions for CA Professional Examination, dated 21 August 2026.
- Applies to
- Applicants whose completed qualification is expressly listed in communiqué ICAG/EXMPTNS/1/26. Unlisted qualifications and routes require separate current authority or direct ICAG assessment.
- Document date
- ; the communiqué gives no separate effective date.
- Page last reviewed
More answers
Related ICAG questions
CIMA Rules and Answers
CIMA qualification reference
CIMA Rules and Answers
Use this page to understand how the professional levels, learning routes, assessments, exemptions, practical experience and membership steps fit together. It adds a stable reference without replacing MSL's CIMA programme, guides, date page or case-study resources.
3professional levels
12self-tailored assessments
2learning routes
3 yearsminimum relevant experience
Reviewed on . Exact dates, fees and an applicant's confirmed exemptions remain on the current MSL guide or individual CIMA record.
Choose the route that matches your position
One qualification, different ways to enter and learn
Self-tailored route
Objective tests, then a case study at each level
Complete E, P and F objective tests before the level's case study, unless CIMA has confirmed an exemption or advanced entry for you.See the full CIMA programmeFinance Leadership Programme
Guided learning and embedded assessment
FLP changes how subject knowledge is assessed, but keeps OCS, MCS and SCS as the three case-study examinations.Read MSL's FLP guideMSL Ghana guidance
Accelerated route for qualified ICAG members
MSL describes 15 exemptions and direct SCS entry for eligible full ICAG members. Confirm current individual eligibility before payment.Check the ICAG-member routeThe professional qualification
The 12 assessments on the self-tailored route
These are the nine objective tests and three case-study examinations used on the self-tailored route. FLP covers the same professional levels through guided learning and embedded assessment, while retaining the three case-study examinations. Foundation may be your entry stage, but it is not a fourth professional level.
4 self-tailored assessments
Operational Level
The first professional level, covering the short-term decisions and reporting used in finance work and completed by the Operational Case Study.- E1Managing Finance in a Digital WorldObjective test on the self-tailored route
- P1Management AccountingObjective test on the self-tailored route
- F1Financial ReportingObjective test on the self-tailored route
- OCSOperational Case StudyCase-study examination
4 self-tailored assessments
Management Level
The second professional level, developing the performance, reporting and decision skills tested together in the Management Case Study.- E2Managing PerformanceObjective test on the self-tailored route
- P2Advanced Management AccountingObjective test on the self-tailored route
- F2Advanced Financial ReportingObjective test on the self-tailored route
- MCSManagement Case StudyCase-study examination
4 self-tailored assessments
Strategic Level
The final professional level, focused on long-term strategy, risk and financial decision-making and completed by the Strategic Case Study.- E3Strategic ManagementObjective test on the self-tailored route
- P3Risk ManagementObjective test on the self-tailored route
- F3Financial StrategyObjective test on the self-tailored route
- SCSStrategic Case StudyCase-study examination
Ten answers for planning the route
What the rules mean in practice
How is the CIMA professional qualification structured?
The professional qualification has three levels. On the self-tailored route, they contain nine objective tests and three case-study examinations.
Operational, Management and Strategic are the three professional levels. The self-tailored route uses three objective tests and one case study at each level. FLP covers the same levels through guided learning and embedded assessment, while retaining the three case studies.
Is CIMA Foundation one of the three professional levels?
Foundation is an entry stage for students who need it. It is not a fourth professional level.
MSL shows Foundation on the wider route map because some students begin there. Once you describe the professional qualification itself, however, the correct count is three levels: Operational, Management and Strategic.
What is the difference between CIMA's self-tailored route and FLP?
The self-tailored route and FLP lead through the same professional competencies and the same three case studies, but they assess the subject knowledge differently.
The self-tailored route uses nine separate objective tests. FLP builds the subject assessment into guided learning. FLP does not remove OCS, MCS or SCS, and it does not create a different qualification.
How do I progress through CIMA on the self-tailored route?
At each level, complete the three objective tests and then pass that level's case study before moving on.
That means E1, P1 and F1 before OCS; E2, P2 and F2 before MCS; and E3, P3 and F3 before SCS. A CIMA-confirmed exemption or accelerated entry can change where an individual starts.
How do I progress through CIMA on FLP?
On FLP, complete the required learning and embedded assessments for the level, then pass the same case study taken at that level.
Use the FLP dashboard to see what remains in your learning pathway. The level sequence is still Operational, Management and Strategic, with OCS, MCS and SCS as the three case-study examinations.
How do CIMA case-study examinations work?
OCS, MCS and SCS are three-hour computer-based examinations offered in four usual windows each year.
Each case study places you in a workplace role and asks you to apply the knowledge from all three subject pillars at that level. Use MSL's maintained date page for exact booking and examination dates instead of carrying an old date into a new window.
Which CIMA exemptions will I receive?
Your entry point depends on CIMA's assessment of your exact qualification and records.
A degree or professional qualification may change where you begin, but a similar course title is not enough to prove a particular exemption. Wait for the confirmed decision before you skip an assessment, enrol at a higher level or pay for a route based on an assumed exemption.
What accelerated CIMA route does MSL describe for qualified ICAG members?
MSL's current guide describes 15 exemptions and direct entry to SCS for fully qualified ICAG members, subject to current individual confirmation.
The guide requires evidence of full ICAG membership, including the Letter of Good Standing it names. MSL did not find a current public CIMA page that restates every condition, so confirm the route and your documents before payment. Student status or partial ICAG completion is not proof of eligibility.
How much practical experience do I need for CIMA membership?
You need at least three years of relevant practical experience that is recorded and verified.
Relevant experience can be gained before, during or after the examinations. Keep a clear record of the work you performed and the people who can verify it, instead of trying to reconstruct several years of experience after your final result.
Does passing the CIMA examinations automatically make me an ACMA or CGMA?
No. Passing the examinations does not automatically make you an ACMA or award the CGMA designation.
You must complete the required assessments, satisfy and submit the practical-experience requirement, and complete the membership process before using the membership and designation letters. Passing SCS completes the examination route, not the whole admission process.
Continue with the page that matches your question
More CIMA help from MSL
- CIMA programme and tuition
- ACMA and CGMA qualification guide
- Finance Leadership Programme guide
- Case-study examinations explained
- Current case-study examination dates
- Management Case Study Resource Centre
- Strategic Case Study Resource Centre
- Search MSL ONE
Sources MSL checked
MSL guidance controls how this reference explains the Ghana-facing route. Official CIMA material is used to confirm the qualification structure, learning routes, assessments and membership requirements. Where current public corroboration was incomplete, the answer is labelled and limited instead of being overstated.
- CIMA Case Study Exams ExplainedMSL guidance checked
- CIMA Case Study Exam DatesMSL guidance checked
- CIMA's CGMA Professional QualificationOfficial CIMA source checked
- CIMA Professional QualificationMSL guidance checked
- CGMA DesignationOfficial CIMA source checked
- CIMA Finance Leadership Programme Ghana GuideMSL guidance checked
- CGMA Finance Leadership ProgramOfficial CIMA source checked
- CIMA CA Route for ICAG Members in GhanaMSL guidance checked
- CIMA ACMA CGMA Ghana FAQMSL guidance checked
CITG Rules and Answers
CITG qualification reference
CITG Rules and Answers
Use this page to check the qualification structure, pass mark, progression, examination cycle, Final Level 2 rules and completion period. It brings the stable answers together without replacing MSL's detailed CITG guides.
3levels
12papers
50%pass mark
2usual sittings each year
Reviewed on . Exact dates and fees still depend on the notice for the sitting you intend to write.
Ready to put this into a plan? Build your personal CITG study plan from your confirmed paper record and the time you have each week.
Eight clear answers
What you need to know before you plan
How is the CITG qualification structured?
The CITG qualification has 12 papers arranged in three stages: six at Professional Level, three at Final Level 1 and three at Final Level 2.
You begin with the Professional Level papers, move to Final Level 1, and finish with Final Level 2. The full paper list appears further down this page, with links to the MSL tuition pages that already exist.
This page is a quick reference for the rules that shape your route. For a fuller explanation of what each paper covers, use MSL's CITG Papers Explained guide.
What mark do I need to pass a CITG paper?
You need at least 50% in each paper you sit.
Each paper stands on its own. A high score in one paper cannot make up for a score below 50% in another paper.
When you review a result, look at each paper separately and plan again only for the papers that remain outstanding.
When are CITG examinations normally held?
CITG normally holds professional examinations twice a year, in February and August.
February and August describe the usual examination cycle. They are not the exact dates for a particular sitting.
Before you register, pay, arrange travel or request leave, check the current sitting notice. MSL's timetable guide is the right place to start because it is updated around the relevant examination cycle.
Can I move to a higher CITG level before completing the level below it?
You progress in order: Professional Level, then Final Level 1, then Final Level 2.
Complete the papers required at your present level before moving to the next one. If you have applied for an exemption, do not treat the paper as cleared until CITG has confirmed it on your record.
That sequence keeps your study plan aligned with the qualification structure and helps you avoid registering at the wrong level.
Which papers must I register for on my first attempt at CITG Final Level 2?
On your first Final Level 2 attempt, register for Papers 10, 11 and 12 together.
The three papers are Strategic Tax Planning, Advanced Taxation Practice, and Tax Practice Administration and Ethics. The first-entry rule treats them as one set.
This is different from the position after results are released. If you do not pass all three, use the separate resit guidance below.
MSL guidance
What happens if I pass some, but not all, CITG Final Level 2 papers?
Under MSL's current guidance, you keep the Final Level 2 papers you have passed and resit only the paper or papers still outstanding.
MSL's current public guides give this carry-forward answer. The older institute scheme available to MSL describes a narrower one-paper referral and does not state the same wider position in full, so MSL does not present that older document as proof of this answer.
Use your confirmed result to identify what remains. If CITG gives you an individual instruction that differs from this guidance, ask MSL to reconcile the difference before you register or pay.
How long do I have to complete the CITG professional examinations?
You have ten years from your student registration date to complete the professional examinations.
The clock starts from registration, not from your first examination attempt. Keep the original registration date with your records and plan enough examination sittings to finish within the period.
If you are close to the end of the ten years, ask CITG to confirm the deadline on your own student record before making your next entry.
Can I receive an exemption from a CITG Final Level 2 paper?
No. Final Level 2 papers are not available for exemption.
Plan to study and sit Papers 10, 11 and 12. Exemption decisions that may apply at the Professional Level or Final Level 1 do not remove a Final Level 2 paper.
For lower-level exemptions, use MSL's guide and navigator, then wait for CITG to assess your exact qualification. MSL does not publish a fixed qualification-by-qualification entitlement table where the available sources do not support one safely.
The complete paper route
All 12 papers, level by level
The paper names and level order below follow MSL's current CITG guidance. Open a linked MSL page for tuition information; Professional Level papers return to the main CITG programme page.
6 papers
Professional Level
- Paper 1Public Sector Economics and Finance
- Paper 2Income Taxation
- Paper 3Accounting and Finance
- Paper 4Indirect Taxation
- Paper 5Revenue and Business Law
- Paper 6Strategy and Governance
3 papers
Final Level 1
- Paper 7Tax Audit and Investigations
- Paper 8Oil, Gas and Other Minerals Taxation
- Paper 9International Taxation
3 papers
Final Level 2
- Paper 10Strategic Tax Planning
- Paper 11Advanced Taxation Practice
- Paper 12Tax Practice Administration and Ethics
Exemptions need an individual decision
Do not rely on a guessed exemption
Final Level 2 has no exemptions. At the lower levels, the exact outcome depends on CITG's assessment of your qualification and student record. MSL has therefore kept the useful guidance and navigator, but has not invented a fixed entitlement table where the available sources do not safely support one.
Continue with the guide that matches your question
More CITG help from MSL
- CITG tuition and enrolment
- Complete CITG qualification guide
- CITG papers explained
- CITG examination timetable guide
- Search MSL ONE
Sources MSL checked
MSL's current public answers control this reference. Institute material is used only where it agrees with those answers. A documented source difference is stated openly in the Final Level 2 resit answer above.
- CITG Papers ExplainedMSL Business School publication reviewed by MSL.
- CITG Exam TimetableMSL Business School publication reviewed by MSL.
- Examination Scheme and Syllabus, August 2011Institute-supplied PDF retained by MSL; no public institute link was available for this copy.
- CITG Chartered Tax Practitioner Ghana FAQMSL Business School publication reviewed by MSL.
