Exemption Policy

No exemption is available at the final examination levels

Exemptions are at the discretion of the Council

Holders of the Taxation Technician Certificate are exempt from paper

• 1 Public Sector Economics and Finance
• 2 Income Taxation
• 4 Indirect Taxation

Members of the following professional bodies may be exempted from the professional level examinations

• Institute of Chartered Accountants (Ghana)
• Ghana Bar Association.
• Chartered Association of Certified Accountants (ACCA) of the UK.
• Institute of Chartered Management Accountants (ICMA) of the UK.
• Chartered Institute of Public Finance & Accountancy (CIPFA) of the UK.

Exemption for all other qualifications will be subject to a subject basis, provided evidence is adduced that the student attained the level of knowledge and the standard required.

Exemption is not available for an incomplete qualification.

The fee is charged per exempted paper.