Institute of Chartered Accountants Ghana

ICAG Programme

The Institute of Chartered Accountants (Ghana) it is the sole body charged with the regulation of the Accountancy Profession in Ghana. Its members are the only persons recognized under the Companies Code 1963, Act 179 for the purposes of audit of company accounts. It is governed by a council of 11 Chartered Accounts.

A brief History

Soon after Ghana attained independence, the zeitgeist was for the need to achieve optimum development in every facet of the Ghanaian human life. At the time, there was a general yearning by the average Ghanaian to develop local capacity. The training of accountants was experiencing severe difficulties due to inadequate local practical experience for accountancy trainees. This eventually led to the establishment of a local accountancy professional body which was later incorporated on 19th April, 1963 as the Institute of Chartered Accountants (Ghana) by presidential assent.


A high point in the early days of the Institute was when it conducted its first batch of professional examinations locally in May 1968 with a pass rate of 2 out of 7 candidates representing nearly 30%. It collaborated with the English Institute of Chartered Accountants in this effort until 1978 when ICAG gained autonomy. We have not looked back since. Today, ICAG has established its own school to facilitate accountancy training through a better focused and structured effort and pass rate at each sitting in either May or November usually peaks over 200 candidates.

Learn Something Every Day

In collaboration with the Accountancy Bodies West Africa, ICAG also organizes Accountancy Technician Scheme West Africa (ATSWA), an accountancy technician programme.


The Course Structure

"It is impossible for a man to learn what he thinks he already knows."

Part 1


1.1    Financial Accounting (1.1)

1.2    Business Management and Information Systems (1.2)

1.3    Business and Corporate Law (1.3)

1.4    Introduction to Management Accounting (1.4)

Part 2


2.1    Financial Reporting (2.1)

2.2    Management Accounting (2.2)

2.3    Audit and Assurance (2.3)

2.4    Financial Management (2.4)

2.5    Public Sector Accounting and Finance (2.5)2.6    Principles of Taxation (2.6)

Part 3 


3.1    Corporate Reporting (3.1)

3.2    Advanced Audit and Assurance (3.2)

3.3    Advanced Taxation (3.3)

3.4    Strategic Case Study (3.4)


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