08/03/2026
Many professional students pursuing Accountancy at the Institute of Chartered Accountants, Ghana (ICAG), often struggle to choose the right course combination. This confusion can slow down their progress and make the journey to qualification more difficult than it needs to be. However, selecting the right combination of subjects can significantly improve understanding and increase the chances of passing the examinations more quickly.
For Level 2 students, recommended combinations align closely in content and concepts. These include pairing Financial Reporting (FR) with Public Sector Accounting and Finance (PSAF), Management Accounting (MA) with Financial Management (FM), and Audit and Assurance (AA) with Principles of Taxation (PT). Students may also consider taking three related subjects together, such as FR, PSAF and AA, or MA, FM and PT.
At Level 3, strong combinations include Advanced Audit and Assurance (AAA) with Corporate Reporting (CR), as well as Strategic Case Study (SCS) with Advanced Taxation (ATX).
The reason for these combinations is that many topics overlap. For example, Question 2 in AAA often relates to standards covered in CR, while Question 4 in MA typically draws concepts from FM. Similarly, FR and PSAF both focus heavily on reporting standards, often carrying significant marks.
Choosing the right combination can therefore enhance understanding, reduce study pressure, and help students pass the ICAG examinations more efficiently.
