The Institute of Chartered Accountants Ghana

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Revision of syllabus

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Revision of syllabus for Professional Qualifying Examinations

The Council of ICAG wishes to inform students of the Institute and other stakeholders that, the structure and content of the syllabus for the professional qualifying examinations have been revised. The revised syllabus takes effect from May 2015.

The revision is meant to:

i)Ensure that the ICAG training and syllabus content meets the business needs of Ghana and the international market.
ii)Ensure full compliance with IFAC's International Eudcation Standards (IES 2);
iii)Benchmark ICAG syllabus with those of other reputable Professional Accountancy Organisations (PAOs); and
iv)Update the syllabus content in line with current global developments in accountancy practice.

The highlights of the revision are as follows:

i)Revision of the content of the individual subjects/papers to include current development in Accountancy education and accountancy practice.
ii)Reduction of number of subjects/papers from sixteen (16) to fourteen (14).
iii)Revision of 4-part structure to 3-level structure.

The revised structure is as follows:


Level 1

1.1Financial Accounting
1.2Business Management & Information Systems
1.3Business and Corporate Law
1.4Quantitative Tools in Business

Level 2

2.1Financial Reporting
2.2Management Account
2.3Audit and Assurance
2.4Financial Management
2.5Public Sector Accounting and Finance
2.6Corporate Strategy, Ethics and Governance

Level 3

3.1Corporate Reporting
3.2Advanced Audit and Assurance
3.3Advanced Financial Management
3.4Taxation and Fiscal Policies

ICAG Council wishes to assure students and other stakeholders that the transitional arrangments adopted would ensure smooth candidature progression; any paper that has been written and passed prior to May 2015, would be recognized as a 'converted pass' under the new scheme.

The Institute has also commissioned BPP (UK) to write study texts and revision (questions) kits for eleven subjects. Copies would be made available for sale at ICAG office at Okpongle by 12th January 2015.

Students are encouraged to intensify their studies and write the 2015 May examinations in order to achieve uninterrupted progression and speedy completion of the qualifying examinations.

For further enquiries, please contact: |Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it | Phone: 0544336701/2; 0288700101/112 |