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Exemption Policy

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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

Qualification Programme Exemption applied Other
B.Sc. Admin (Accounting option), B.Com., HND Accounting, B.Ed (Accounting) from Univ. of Winneba CA Professional Parts 1 & 2
ATSWA/GAT CA Professional Parts 1 & 2 and Pape r 3.2
Part-qualification of CIMA and ACCA CA Professional Subject exemption to Part 3 as applicable
M.Sc./MBA Accounting CA Professional Part 1 & 2 and papers in Part 3 as applicable
B.Sc. Computer Science CA Professional Paper 1.4 and Business Systems
B.Sc. Econs., LLB, B Ed, B. MS and HND Degree CA Professional Relevant papers up to Part 2 as applicable
Dip in Accounting (UGBS)/ Dip in Commerce (UCC) CA Professional Part 1
Dip in Finance & Accounting (IAT) CA Professional Part 1 and Paper 3.2
Ghana Inst. of Taxation Final Cert. CA Professional Paper 2.4
Other qualifications CA Professional Subject to subject exemption to Part 3 as applicable
CIMA members Desirous to practice Required to write Papers 2.4, 4.2, 4.4 in addition to acquiring requisite practical experience.