About CITG Examination

The Chartered Institute of Taxation, Ghana (CITG) conducts professional examinations designed to train, certify, and regulate tax practitioners in Ghana. These examinations are a statutory requirement under Act 916 and serve as the main pathway to becoming a recognized Chartered Tax Practitioner.

Structure

Professional Level

The entry stage focuses on foundational taxation, law, finance, and governance.

Papers include:

• Paper 1 - Public Sector Economics & Finance
• Paper 2- Income Taxation
• Paper 3 - Accounting & Finance
• Paper 4 - Indirect Taxation
• Paper 5 - Revenue & Business Law
• Paper 6 - Strategy & Governance

Final Level 1

An advanced stage covering specialized areas such as tax audit, investigations, and international taxation.

Papers include:

• Paper 7 - Tax Audit & Investigations
• Paper 8 - Oil, Gas & Other Minerals Taxation
• Paper 9 - International Taxation

Final Level 2

The final stage emphasises strategic tax planning, advanced practice, and professional ethics.

Papers include:

• Paper 10 - Strategic Tax Planning
• Paper 11 - Advanced Taxation Practice
• Paper 12 - Tax Practice Administration & Ethics

Examination Schedule

• Examinations are held twice each year, in February and August.
• Sessions usually run over six days, beginning on the first Monday of the exam month.
• Each paper starts at 10:00 a.m.
• The pass mark for all papers is 50%.
• At Final Level 2, all three papers must be written in the same sitting.

Why Take the CITG Exams?

Completing the CITG professional exams qualifies you as a Chartered Tax Practitioner, legally recognized to practice taxation in Ghana. It opens doors to opportunities in:

• Tax practice and consulting
• Accounting and audit firms
• Corporate finance departments
• Government and public service
• International tax advisory