We prepare students for the professional examinations of the Chartered Institute of Taxation-Ghana

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Examination Structure - Professional

THE STRUCTURE OF THE EXAMINATION - (PROFESSIONAL LEVEL)

The Institute’s professional examination syllabus is examined at three (3) levels i.e. Professional Level, Final Level 1 and Final Level 2. Student may attempt any number of papers at the professional level and Final Level 1. However, the professional level must be completed or exemption obtained before the Final Level 1 is attempted and the Final Level 1 must be completed or exemption obtained before the Final Level 2 is attempted.

All the 3 papers at the Final Level 2 must be sat and passed at the same examination session. A student may, however, be referred in one paper at the final level 2 if he obtained a minimum of 40% in that paper and passed the other two papers.

Pass mark for all paper is 50%

PROFESSIONAL LEVEL

This level consists of:

1. Public Sector Economics and Finance

2. Income Taxation

3. Accounting and Finance

4. Indirect Taxation

5. Revenue and Business Law

6. Strategy and Governance

At this level the syllabus concentrates mainly on the theories and techniques which underlie the practical issues to be examined at later levels.

FINAL LEVEL 1

The Final Level 1 consists of:

1. Tax Audit and Investigations

2. Oil, Gas and Other Minerals Taxation

3. International Taxation

This level develops analytical skills and intends to equip the student with knowledge of key subjects necessary to the Chartered Tax Practitioner.

FINAL LEVEL 2

The Final Level 2 consists of:

1. Strategic Tax Planning

2. Advanced Taxation Practice

3. Tax Practice Administration & Ethics

At the final levels students are required to demonstrate not only that they have grasped the requisite skills, techniques and knowledge, but also, that they can apply them in practical context. At these levels the student is to be establish proof of competence to practise as a professional Chartered Tax Practitioner and be able to occupy managerial and strategic positions in commerce, industry, public sector and public practice. The final level 2 is not subjected to exemption, no matter the prior qualification the student might have acquired.

At these levels the subjects are structured in such a way that emphasis is given to practical issues, criticism of current developments in taxattion and handling of tax planning and administration issues. By completing this level, the student should be fully equipped to play tax advisory role as a top flight professional. The examination at these levels will require candidate to submit answers in the form of memorandum, report, briefing paper, discussion paper and other forms of business communication.