EXEMPTION POLICY

• No exemption is available at the final examination levels
• Exemptions are at the discretion of Council
• Holders of the Taxation Technician Certificate are exempted 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

1. 1. Ghana Bar Association
   2. Institute of Chartered Accountant (Ghana)
   3. Chartered Association of Certified Accountants (ACCA) of UK
   4. Institute of Chartered Management Accountants (ICMA) of UK
   5. Chartered Institute of Public Finance & Accountancy (CIPFA) of UK

• Exemption for all other qualifications will be on subject to 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
• Fee is charged per paper exempted