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THE INSTITUTE OF CHARTERED ACCOUNTANTS
(CA PROFESSIONAL) PROGRAMME

1.11 Entry requirements

(Extracted from the Syllabus – 2019)

A. Holders of Senior High School(SHS) Certificate
i. WASSCE holders - six (6) credits including English and Mathematics
ii. SSSCE/GBCE holders - six (6) passes (A-D) including English and Mathematics.

B. Holders of Diploma and Degree from Tertiary Institutions
i. Accounting Technician Scheme West Africa (ATSWA)
ii. Diploma/HND/Degree/Masters and any qualification acceptable by the Institute

1.12 Exemption policy

The following exemptions are granted to Institutions accredited by the National Accreditation Board (NAB) and recognised by the Institute:

1) Holders of Diploma in Accounting awarded by a Tertiary Institution are exempted from all Level 1Papers.

2) Holders of Higher National Diploma (HND) Accountancy Option are exempted from all Level 1 Papers and Paper 2.3 Audit and Assurance.

3) Holders of Accounting Technician Scheme West Africa (ATSWA) are exempted from all Level 1 papers, Papers 2.3 Audit and Assurance and 2.6 Principles of Taxation.

4) University bachelor's degrees

(A) Holders of university Bachelor's Degree in Accounting of accredited Tertiary Institution are exempted from all Level 1 papers, Papers 2.3 Audit and Assurance and 2. 6 Principles of Taxation.

(B) Holders of university Bachelor's Degrees (other than those specified in (A) above) would be granted exemption on subject by subject basis as indicated on the academic transcript.

5) Masters degrees

(A) Holders of Masters Degree (Accounting option) and a first degree in Accounting would be granted exemption from all Level 1 papers and Level 2 papers [except Public Sector Accounting and Finance].

(B) Holders of Masters Degree (other than those specified above) would be granted exemption on subject by subject basis as indicated on the academic transcript.

6) Holders of other professional qualifications recognized by the Institute would be granted exemption on subject by subject basis as indicated on the result slip.

7) Exemptions would NOT be extended to any paper in Level 3. (Final)

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