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Partners In Learning

Partners In Learning

One of the key benefits of the Scheme will be your organisation having closer co...

Annual Reports

Annual Reports

   Undoubtedly, the year 2019 was a very successful year for our Insti...

Authority to Sit

Authority to Sit

Student can check their authority to sit here.

Draft ICAG Bill

Draft ICAG Bill

The purpose of the Bill is to recast the Institute of Chartered Accountants Act,...

List of Practitioners

List of Practitioners

2018 List of Licensed Individual Practitioners of Insitute of Chartered Accounta...

District Societies

District Societies

List of Coordinators and telephone/ mobile numbers of District Societies - 2018...

ICAG College

ICAG College

Classes for November 2018 CA Professional Examinations starts on July 2nd, 2018...

Quality Assurance and Monitori...

Quality Assurance and Monitoring

Quality Assurance and Monitoring of Institute of Chartered Accountants Ghana

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Events, Vacancies & News

ICAG Launches Revised Syllabus

ICAG Launches Revised Syl...

The Major Highlights The Institute of Chartered Accountants (Ghana) (ICAG), the body in charge of regulating the accountancy profe...

November 2019 CA Exams Pass List

November 2019 CA Exams Pa...

Click to view pass list for the following: Level One Level Two Level Three   click to access detailed results




Students Registration

Students Registration

REGISTRATION To register as a student and apply for exemptions, applicants must visit to apply for studentship. Succ...

ICAG Chartered Diploma Programme - February 2020

ICAG Chartered Diploma Pr...

  Click Here to Download Registration Form: Registration  Form- 2020 Chartered Diploma         ...

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ICAG Media Center







This year, the Institute is making efforts to streamline the examination process. In that vein, from the May examination onwards, students would be required to access their AUTHORITY TO SIT online.

Since this is the first time we are beginning this process, we wish to appeal to all students to cooperate with the Secretariat. Anytime you encounter a challenge while in the process of accessing your AUTHORITY TO SIT, kindly send an email via This email address is being protected from spambots. You need JavaScript enabled to view it. for prompt assistance.

As you are aware, eligible examination candidates may write their examinations at any ONE of the following examination centres:

  • Accra
  • Takoradi
  • Koforidua
  • Ho
  • Kumasi
  • Sunyani
  • Tamale
  • Wa
  • Bolgatanga
  • Cape Coast
  • Liberia
  • New York
  • London


Please follow the instructions below to access Authority to Sit for Exams

  1. Click on the Examination tab on the main menu of the homepage.
  2. Select Examination Centres on the sub-menu.
  3. Check if the examination centre you have chosen is listed.
  4. On the right hand side of the same screen is a login in form.
  5. Enter examscenter as username and examscenter as password. (Please note the spelling of center)
  6. Notice a new Menu under the Login Form " User Menu"
  7. Click on Authority to Sit under the "user menu".
  8. Follow the instructions on the page to obtain an outline of your Authority to Sit.
  9. Wait for your Authority to Sit to load.
  10. Check if all the papers you wish to write are correctly stated.
  11. Simultaneous press ctrl and p to pop-up the print screen.
  12. Click print to print a copy.
  13. Click logout to complete the process.

May 2016 Professional Exams Chief examiner’s Report


Click on the links below to download full report


1.1 Financial Accounting

1.2 Business Management and Information Systems

1.3 Business and Corporate Law

1.4 Quantitative Tools in Business


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


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



The Council of the Institute of Chartered Accountants Ghana wishes to congratulate all candidates who have written the Institute’s examinations under the new policy of writing across levels.
Candidates should however take note of the following reminders:

Read more: Examination Updates

Scope of the Examinations

ICAG offers examinations for two main programmes, namely:

  • Chartered Accountant (CA) Professional programme
  • Accounting Technician Scheme, West Africa (ATSWA) programme held for students within the sub-region.

The scope of the examination includes the technical knowledge and skills regular and prospective students of the accountancy profession are expected to possess.


Examination Period

Examinations are held in May and November each year for CA Professional and March and September for ATSWA.

Candidates are required to apply to sit an examination at least two (2) months prior to the date of the examination.


Examination Procedure

  • Students would be required to complete and submit an examination form prior to the examination date.
  • Students would receive an authority to sit confirming receipt of examination form.
  • Approval forms (also called admission forms) would be sent to eligible candidates and would include location of the examination centres and their examination index numbers.
  • Students without proper identification would be referred to the examination supervisor to check their eligibility against the master list.
  • Students would be expected to indicate only their student number on their answer booklet for the purposes ofanonymity.
  • Students would be required to enter the examination room 30 minutes before the start of the examination.
  • Late entry would be up to the first 30 minutes after the examination has commenced.
  • Exit and re-entry of examination room is permissible only in the case of emergencies or official excused exits such as rest room visits for which they would be accompanied.
  • Candidates would be required to sign-out and surrender examination material before they leave to room, even if they intend to return.
  • They would be required to sign-in before their materials are re-issued to them.


Examination Malpractice

The Institute takes a serious view of any form of examination malpractice since it seeks to preserve the integrity of its professional and technical examinations. For that matter any student found to have misconducted him/herself in anyway in the course of the examination would be severely penalized.


Candidates with Disabilities

  • Special consideration would be given to accommodate candidates with disabilities.
  • These considerations would not fundamentally alter the measurement of the skill or knowledge the examination intends to test.


Note to Students

The suggested solutions represent comprehensive approaches to the questions and are based on the full range of available marks.  They do not represent responses that candidates could realistically expect to produce in the prescribed time limits.

The suggested solutions should not be regarded as representing the only acceptable response. Thus, the analysis, assumptions, conclusions and recommendations presented in each suggested solution may represent only one of many possible approaches.  Furthermore, the organisation, language and format used in the suggested solutions do not represent the only acceptable style. In sum, the suggested solutions provide examples of how the issues can be dealt with, and they should be treated as examples.