Fees & Charges – 2023
  Rate 2023Rate 2022
Examination  
CALevel 1260200
 Level 2455350
 Level 3481370
ATSWAPart 1               8585
 Part 2             100100
 Part 3             120120
Marking-Script fees (Av.)ATSWA         10.00           10.00
 CA               2220
ScriptChecking fees CA           1.10             1.00
 ATSWA           1.00             1.00
Exemptions*  
CALevel 1             468360
 Level 2             546420
 Foreign-Level 1             546420
 Foreign-Level 2             624480
ATSWAPart 1             220200
 Part 2             264240
Subscription  
 Members1200800
 Fellows15001200
 Associates750500
 Students:0 
 CA300250
 Penalty240200
 ATSWA100100
Registration  
 CA300250
 ATSWA8080
Other Members’ Income  
 Graduation/Induction CA        2,438          1,875
 OABs        9,500          6,125
Chartered Diploma- In person -Accra         8,1004,500
Chartered Diploma- In person- Regions         8,1004,500
Chartered Diploma- Virtual          5,0402,800
Chartered Diploma- Facilitation (in-person)         4,5503,500
Chartered Diploma- Facilitation (virtual)         4,5002,500
CPD Facilitation          4,5002,500
CPD-In person          1,000600
CPD -Virtual              420300
CPD – Institutional        15,00010,000
Technical Training          2,4002000
Accountants Conference          1,7501400
Presidential Luncheon              900800
Practice License              975750
Practice License (Non- Assurance)             8000
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         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          6,900           6,000
Below GHC 100,000 D         4,600           4,000
  48004000