If a shipment clears customs without a cedi of VAT charged on it, is the domestic sale of that shipment automatically VAT-free too? A lot of importers — and a lot of CITG students — assume yes. GRA's Practice...

Not every useful examiner report describes a disaster. The real November 2024 ICAG Audit & Assurance Chief Examiner's Report describes a genuinely strong paper — 130 candidates sat it, 111 passed, an 85.38% pass rate. And yet, inside that...

Some exam questions are hard because the syllabus content is genuinely advanced. This one wasn't. The real November 2024 Principles of Taxation Chief Examiner's Report singles out a two-year corporate tax computation — the kind of question every candidate...

Most examiner comments describe what candidates did wrong. This one is different. In the July 2023 Financial Reporting Chief Examiner's Report, the examiner wrote: "The poor performance of the candidates may be due to the fact that some of...

Every sitting, ICAG's Chief Examiner publishes a report alongside the marking scheme, and most students never open it. That's an expensive habit, because in the August 2022 Advanced Taxation report, the examiner didn't say "many candidates struggled." The words...