Fees & Charges – 2023 |
| | Rate 2023 | Rate 2022 |
Examination | | |
CA | Level 1 | 260 | 200 |
| Level 2 | 455 | 350 |
| Level 3 | 481 | 370 |
ATSWA | Part 1 | 85 | 85 |
| Part 2 | 100 | 100 |
| Part 3 | 120 | 120 |
Marking-Script fees (Av.) | ATSWA | 10.00 | 10.00 |
| CA | 22 | 20 |
ScriptChecking fees | CA | 1.10 | 1.00 |
| ATSWA | 1.00 | 1.00 |
Exemptions* | | |
CA | Level 1 | 468 | 360 |
| Level 2 | 546 | 420 |
| Foreign-Level 1 | 546 | 420 |
| Foreign-Level 2 | 624 | 480 |
ATSWA | Part 1 | 220 | 200 |
| Part 2 | 264 | 240 |
Subscription | | |
| Members | 1200 | 800 |
| Fellows | 1500 | 1200 |
| Associates | 750 | 500 |
| Students: | 0 | |
| CA | 300 | 250 |
| Penalty | 240 | 200 |
| ATSWA | 100 | 100 |
Registration | | |
| CA | 300 | 250 |
| ATSWA | 80 | 80 |
Other Members’ Income | | |
Graduation/Induction | CA | 2,438 | 1,875 |
| OABs | 9,500 | 6,125 |
Chartered Diploma- In person -Accra | 8,100 | 4,500 |
Chartered Diploma- In person- Regions | 8,100 | 4,500 |
Chartered Diploma- Virtual | | 5,040 | 2,800 |
Chartered Diploma- Facilitation (in-person) | 4,550 | 3,500 |
Chartered Diploma- Facilitation (virtual) | 4,500 | 2,500 |
CPD Facilitation | | 4,500 | 2,500 |
CPD-In person | | 1,000 | 600 |
CPD -Virtual | | 420 | 300 |
CPD – Institutional | | 15,000 | 10,000 |
Technical Training | | 2,400 | 2000 |
Accountants Conference | | 1,750 | 1400 |
Presidential Luncheon | | 900 | 800 |
Practice License | | 975 | 750 |
Practice License (Non- Assurance) | 800 | 0 |
CPD for Practitioners | | – | 0 |
Application for PC Fees | | 7,800 | 6,000 |
College Fees | | |
| | FIRM LICENSE FEES |
Annual Turnover | Category | Budget 2023 (GHS) | Actuals 2022 (GHS) |
Over GHC5 million | A1 | 78,000 | 65,000 |
GHC 1 million to 5 million | A | 42,000 | 35,000 |
GHC 500,000 to 1 million | B1 | 15,000 | 12,500 |
GHC 200,000 to 500.000 | B | 10,200 | 8,500 |
GHC100,000 to 200,000 | C | 6,900 | 6,000 |
Below GHC 100,000 | D | 4,600 | 4,000 |
| | 4800 | 4000 |