Real ICAG July 2023 examiner comments reveal why a contingent consideration question broke candidates — because, in the examiner’s words, lecturers skip it.
Category: ICAG
Capital Allowance Ghana: The 5% Repairs Rule 99% Missed
Real ICAG August 2022 examiner comments show why over 99% of candidates failed a capital allowance question — and the 5% repairs-and-improvement cap that fixes it.
ICAG FR: Subsidiary vs Associate — What the Examiner Penalises
Real ICAG Nov 2017 examiner comments on IFRS 10 vs IAS 28: the exact mistake that cost candidates marks on a 20-mark consolidation question — and how to avoid it.
Partnership Tax Add-Backs: ICAG Nov 2024 Past Question Solved
Real ICAG Advanced Taxation Nov 2024 past question on partnership adjusted income — every add-back explained with full solution and examiner comments.
Consolidated Cash Flow Statement: ICAG March 2025 Q1 Solved
Real ICAG Corporate Reporting March 2025 past question on consolidated cash flow statements — full worked solution, marking scheme, and examiner comments.
VAT on Repossession, Deposits & Agents: Past Question Solved
Real ICAG Principles of Taxation past question on VAT — repossession, cancelled deposits, agents vs auctioneers, and taxable gifts — full worked answer and examiner comments.
IAS 38, IAS 2, IAS 37 & IAS 21: ICAG November 2025 Q2 Solved
Real ICAG Financial Reporting Nov 2025 past question on intangibles, inventory, provisions and functional currency — full worked answer, marking scheme, examiner comments.
ICAG Management Accounting: Right Answer, Wrong Format, Lost Marks
A real ICAG examiner report shows two questions where correct numbers still lost marks — because the required format wasn’t used. Here’s the fix.
ICAG Tax Exam: The 3 Topics the Examiner Said Failed You
A real ICAG Chief Examiner’s Report named 3 skipped topics that dropped the pass rate to 40%. See exactly what to study — and why.
Why Listing Points Costs ICAG Audit Candidates Marks
Real ICAG Advanced Audit exam report insight. See why “listing” isn’t “answering” — and the 3-step fix that locks in every mark.
