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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.