Overview
The Institute of Chartered Accountants, Ghana (ICAG) trains and examines accountants at two tiers. The professional tier is the Chartered Accountant (CA) programme, which has three examination levels. The technician tier is the Accounting Technicians Scheme West Africa (ATSWA), which has three parts.
You register as a student through the ICAG student portal, then enter the examinations that match your level and any exemptions you are granted.
Who can apply
For both tiers, you must be at least 16 years old.
CA programme: You need one of the following: SSSCE, GBCE or DBS with six passes (A to D) including English and Mathematics; WASSCE with six credits including English and Mathematics; a Diploma; HND; a degree; a master's degree; or another qualification the Institute accepts. You must also provide an identity document, a passport photograph and your educational certificates and transcripts.
ATSWA: You must hold one of these: WASSCE with six passes at an aggregate of 24 including English and Mathematics; the General Business Certificate Examination with six passes at an aggregate of 24 including English and Business Mathematics; the Diploma in Business Studies; the Diploma in Public Finance and Accountancy; or another relevant qualification the Institute approves.
Levels or stages
CA Level 1
Four papers: Financial Accounting; Business Management and Information Systems; Business and Corporate Law; Introduction to Management Accounting.
CA Level 2
Six papers: Financial Reporting; Management Accounting; Audit and Assurance; Financial Management; Public Sector Accounting and Finance; Principles of Taxation.
CA Level 3
Four papers: Corporate Reporting; Advanced Audit and Assurance; Strategic Case Study; Advanced Taxation.
ATSWA Part I
Basic Accounting Processes and Systems; Communication Skills; Business Law; Economics.
ATSWA Part II
Principles and Practice of Financial Accounting; Public Sector Accounting; Quantitative Analysis; Information Technology.
ATSWA Part III
Principles of Auditing; Cost Accounting; Preparing Tax Computations and Returns; Management.
Exam pattern
CA Level 1 must be completed before Levels 2 and 3, which follow in that order. In Levels 1 and 2 you must write a minimum of two papers, in any order. In Level 3 you must write all four papers.
| Tier | Stages | Papers |
|---|---|---|
| CA | Level 1, Level 2, Level 3 | 4, 6 and 4 |
| ATSWA | Part I, Part II, Part III | 4 per part |
ICAG's registration page does not state paper durations, marks or question formats. Check the examination notice and syllabus on the ICAG site.
Exemptions
Only registered students can apply for exemptions.
CA programme
| Qualification | Exemption |
|---|---|
| BSc Administration, B.Ed (Accounting option) or B.Com | Level 1, plus Audit and Assurance and Principles of Taxation in Level 2 |
| HND Accountancy option | Level 1, plus Audit and Assurance in Level 2 |
| ATSWA | Level 1, plus Audit and Assurance and Principles of Taxation in Level 2 |
| Other qualifications | Subject-for-subject exemptions up to Level 2, except Public Sector Accounting and Finance |
ATSWA
| Qualification | Exemption |
|---|---|
| DBS (Accounting option) | All of Part I |
| AAT or CAT (UK) | All subjects in Parts I, II and III except Law and Taxation |
| Diploma in Public Finance Accounting | Parts I and II |
| Other acceptable qualifications | Subject-for-subject exemptions in Parts I and II only |
Important dates
CA examinations: held in March, July and November each year. You must apply at least two months before the exam date.
ATSWA examinations: normally held twice a year, in March and September.
Centres for the CA exams: Accra-Zenith, Attraco, Tema, Takoradi, Koforidua, Ho, Kumasi-Waec, Kumasi-Gimpa, Sunyani, Wa, Bolgatanga, Tamale and Cape Coast. ATSWA centres in Ghana are Accra, Kumasi, Cape Coast and Sunyani.
Exact dates are published in each examination timetable on the ICAG site.
Fees
As stated on the ICAG registration page:
| Item | CA programme | ATSWA |
|---|---|---|
| Registration | GH¢400 | GH¢80 |
| Subscription | GH¢400 | GH¢100 |
| Exemption | Depends on the exemptions granted | GH¢220 per paper (Part I), GH¢264 per paper (Part II) |
| Examination | Not stated on this page | GH¢85 per paper (Part I), GH¢100 (Part II), GH¢120 (Part III) |
These figures are as listed on the official site in 2026; the page gives no year, so confirm them with ICAG before paying.
How to apply
Go to the ICAG student portal at sms.icagh.org.
New students choose Register and complete the form. Returning students choose Activate Account to update their status.
Upload your photograph, certificates and identity document, then submit the application.
Pay the registration and subscription fees, and the exemption fees if you qualify for exemptions.
Apply to sit each examination at least two months before the exam date.
ATSWA candidates must register as students before they can write the exams.
After the exam
ATSWA graduates become AATWA after one year of relevant work experience. ATSWA graduates may then enrol for the CA programme with the exemptions listed above.
Preparation tips
Plan your papers around the March, July and November CA sittings, and remember the two-month application deadline.
If you hold a degree, HND or ATSWA, apply for exemptions early so you only prepare for the papers you need.
Finish each level in order, since Level 1 must come first and Level 3 requires all four papers.
FAQs
How many levels does the ICAG CA programme have?
Three. Level 1 has four papers, Level 2 has six and Level 3 has four.
Do I have to write all papers in a level at once?
Not in Levels 1 and 2, where the minimum is two papers. In Level 3 you must write all four.
Can ATSWA holders go on to the CA programme?
Yes. They get exemption from Level 1, Audit and Assurance and Principles of Taxation in Level 2.
How often are the CA exams held?
Three times a year, in March, July and November.