Institute of Chartered Accountants ICAG Exemptions 2023

Exemption implies granting students’ permission to abstain from writing certain papers in the examination scheme of either the professional or technical programme. This implies that the student has already written and passed the same subject in a similar professional or academic examination.

Applicants are not exempted beyond Part 3 of the current CA examination scheme. The Exemption Policy is as follows:

EXEMPTION SCHEDULE

No.	QUALIFICATION	EXEMPTION TO BE GRANTED	PROGRAMME
1	B.Sc Admin. (Accounting option), B.Com, HND Accounting, B.Ed (Accounting) from University of Education, Winneba, etc.	Exemption for Part 1 and 2 ATSWA/GAT – Part 1, 2 and Paper 3.2 in Part 3.	CA PROFESSIONAL
2	CIMA and ACCA Part – qualified	Subject for subject exemptions up to Part 3 where applicable.	CA PROFESSIONAL
3	M.Sc/MBA Accounting from recognized and accredited universtiy.	Part 1 and 2 plus other papers in Part 3 where applicable.	CA PROFESSIONAL
4	BSc. Computer Science	Business Information Systems in Part 1.	CA PROFESSIONAL
5	BSc. Econs., LLB, BEd, BMS and other HND/Degree:	Exemptions in relevant subjects up to Part 2, where applicable.	CA PROFESSIONAL
6	Dip. in Accounting – (UGBS-Legon) /Dip. in Commerce (UCC)	Exempted from Part 1	CA PROFESSIONAL
7	Diploma in Public Finance and Accountancy: (IAT)	Part 1 and 3.2 in Part 3 (Public Sector Accounting)	CA PROFESSIONAL
8	Ghana Institute of Taxation Final Certificate:	Principles & Practice of Taxation in Part 2.	CA PROFESSIONAL
9	Others acceptable qualifications:	Subject for subject exemptions up to Part 3, where applicable	CA PROFESSIONAL

See Also

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