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Registration FAQs

Will I be entitled to exemptions from some CGA exams?

Yes. Students who have a previous qualification should be entitled to some exemptions. Previous qualifications may include masters, degree (both relevant and non relevant), post graduate in business, certificate, diploma, accounting technician exams and other professional qualifications.

The more relevant the qualification is, the more exemptions likely to be granted. Prior to registration a student will need to submit their transcripts from their previous qualifications in order to confirm what exemptions they are entitled to. CGA-PAKISTAN® will check exemptions on email copy of transcripts, however original transcripts must be sent to the Institute when you register as a CGA student. Transcripts can be assessed for exemptions at any time during the year. There is no charge for this service.

What fees must I pay?

For the fee details you must visit the CGA-PAKISTAN® website and face book page. There will be registration fee, Exemptions or Exam fee, membership fee and annual subscription fee and others.

  • Please note that Exemption fees and the Exam fee is same.

What documents should I send in with my registration form?

If you have a past qualification and are applying for exemptions you must bring the original transcripts relating to that qualification.

  • If you are a mature student (23 or over) you must include either your original birth certificate, your passport or your drivers license.
  • If you are a graduate or post graduate student then you will bring your college cards and certificate results.

2 passport sized photographs (signed on the back)

Complete Student / Membership form.

Who can sign off on the student recommendation form?

The student recommendation form can be signed either by a professionally qualified accountant (CGA, CPA, CCPA, ACCA, CA, CMA), your employer (full time or part time work), a course tutor (past lecturer or current educator) or your local police station.

Please note completion of this form is very important. Your registration will not be processed without it.

Who is considered a mature student?

A mature student is someone who is 23 years or older with no previous qualifications.

What photographs are required?

Two official colour passport photos, signed on the back.

What are the requirements for becoming a CGA?

Accountancy is primarily a “social business” where it is essential to have an outgoing personality and good communication skills with both clients and colleagues.
In order to qualify as a Certified General Accountant, you need three years’ practical work experience combined with passes in the examinations set by the Institutes. The training programme is flexible although there is a maximum time limit of ten years within which you must have passed all the exams. However, most organisations who offer a contract for a trainee accountant will usually expect him/her to complete the exams within three to four years. The accountancy experience can usually be gained before, after or during study for the qualification.
Requirements needed to become a member of the Institute are:

to have passed the final examination;

  • to have gained a minimum of three year’s relevant practical experience;
  • to have submitted a satisfactory records of practical experience;
  • to be not less than 21 years of age and
  • to have completed the Professional Ethics module.

Members are entitled to call themselves Certified General Accountants and to use the designatory letters “CGA”. The Certified General Accountant or CGA title bestows upon a person the status of a highly trained business professional, who has the knowledge and experience to recognize and meet the needs of business. Training to be an accountant needs determination, hard work and requires a firm commitment from the individual.

What kinds of services do CGAs provide?

As a CGA, you have the opportunity to pursue a variety of finance careers in any business sector with the luxury of career mobility and the freedom to choose your own career path to gain the knowledge and skills required to rise to the top in your chosen field.

CGAs provide a wide range of services and are employed in public accounting and other professional services firms, business and industry, government and education. CGAs in public practice are engaged by their clients for a variety of services including accounting, tax, personal financial planning, technology consulting and business valuation. CGAs employed in business, industry and government are likewise responsible for activities from accounting and financial reporting, implementing and managing internal controls and information systems, to compliance with tax and other laws and regulations and other areas of business and financial management.

How much does a CGA charge for his or her services?

Fees or services vary depending upon considerations such as: the nature of the service performed, time involved and complexity of the service. A person seeking services should have an understanding of the cost of the services to be provided prior to the engagement.

Who disciplines CGAs when something goes wrong?

Upon joining the CGA-PAKISTAN®, a member agrees to abide by its Code of Professional Conduct and Bylaws adopted by a vote of the Council/membership. The bylaws provide a structure for enforcement of the Code by the Institute’s Professional Ethics Division. When allegations come to the attention of the Ethics Division regarding a violation of the Code, the division investigates the matter, under due process procedures, and depending upon the facts found in the investigation, may take a confidential disciplinary action, settle the matter with suspension or revocation of membership rights, or refer the matter to the Disciplinary Committee for a hearing. The bylaws mandate publishing the member’s name if he or she is found guilty by a hearing panel, is suspended or expelled by settlement.

State and other regulatory agencies may also take disciplinary action against a practicing CGA under statutes, regulations and rulings of the state.

Aren’t CGAs and accountants the same thing?

All CGAs are accountants but not all accountants are CGAs. In many countries, anyone can call himself/herself an “accountant.” In order to become a CGA all countries require that an individual meet educational, experience and ethical requirements. Only then an individual can call himself/herself a CGA.

Students’ general FAQS

Can I obtain a letter confirming I am a registered student?

You will receive notification of your student status as soon as your registration application has been processed. If you require confirmation of your status at a later date please contact the Manager, Student Affairs who will be able to assist you.

What exam certificates are awarded for the CGA Qualification?

Students are awarded:

A Certificate of Achievement
Students are awarded a Certificate of Achievement if they achieve a pass mark of 85 per cent or above for any paper.

General Accounting Technician (GAT)
Students are awarded the General Accounting Technician when they have successfully completed the Technician level module.

General Accounting Practitioner (GAP)
Students are awarded the General Accounting Practitioner when they have successfully completed the Practitioner level module.

CGA Professional Program Level Certificate
Students are awarded a Certificate of completion when they have successfully completed all of the exams in the Professional level of the CGA Qualification (Eighteen papers, three case studies and the professional experience).

I am a CGA affiliate; can I use the CGA letters after my name?

You may refer to yourself as having CGA affiliate status but may not use the designatory letters after your name or refer to yourself as a CGA member in any context. Affiliates who do so may be liable to disciplinary action. This is important to safeguard the reputation of CGA and its members.

Students’ FAQs on registration

How long will it take for my registration application to be processed?

We aim to process all applications within two weeks of the date of receipt. You will then be sent a letter or email confirming your application has been processed.

Can I submit my registration form and send payment at a later date?

Unfortunately, an application cannot be processed without the relevant fee. Please ensure that a payment is submitted as part of your application.

Students’ FAQs on exemptions:

What is an exemption?

If you already have some qualifications you may not have to take all of the exams in the CGA Qualification. These are called exemptions. The exemption policy exists to ensure that the point of entry for each member is reflective of their level of knowledge and skills and to prevent repetition of areas with which members are already familiar.

Exemptions from certain CGA-PAKISTAN® examinations may be considered on the basis of your relevant previous qualifications or experience. It should be noted, however, that exemptions are not automatically granted to members, and supporting information is required to be successful in such applications.

Upon receipt, your application will be considered and any award of exemption will be confirmed at the point of your registration.

The exemption policy of the Institute is subject to change, and assessment procedures may be revised without prior notice. Candidates are advised to obtain written confirmation of their exemption status from the Institute before commencing upon any course of study.

Candidates will be required to pay an exemption fee for each paper/part awarded. Exemption fees are given under FEES.

Exemptions are an award of merit and CGA reserves the right to change its exemption policy or the level of exemption awarded to accredited programs at its discretion.

Why does CGA award exemptions?

There are several routes to CGA membership and many students undertake prior learning which is equivalent to some CGA papers. Where appropriate, CGA wishes to ensure that students’ entry points match the knowledge and skills they have acquired from their previous qualifications. In doing so, we aim to provide students with the quickest possible route to membership.

What types of qualification does CGA award exemptions to?

We award exemption to qualifications offered by educational institutions worldwide. Some examples are:
Certificates and diplomas (awarded by recognized institutions)
Bachelor degrees
Postgraduate qualifications
And any other qualifications as prescribed in the CGA-PAKISTAN® website.

How can I find out what exemptions I'm entitled to?

The exemption provisions are wide and varied and are awarded on the basis of qualifications or experience, which are relevant to the contents of the CGA-PAKISTAN® syllabus. It is not possible to provide a comprehensive list of exemptions here. If you think that you have the necessary qualifications or experience to qualify for an exemption please return your completed application form together with relevant documents to the registry. We shall respond to you within the shortest possible time and in any case within seven working days.

We intend to produce in the near future a user guide to the exemption enquiry database, which provides a short step-by-step guide to checking what exemptions you may be eligible to claim.

When can I apply for exemptions?

You should apply for exemptions when you first register as a student with CGA.

If you have gained additional qualifications since you first registered as a student and believe you may be eligible for further exemptions, you can apply for these at any time. You can send copies of your educational documents by post or fax, or email a scanned copy of these documents to

Please be aware that you should wait until your exemptions have been confirmed as awarded before committing to any course of study. CGA-PAKISTAN® will not be held liable for any fees incurred for changes to tuition or study materials where the award of exemptions has not been confirmed in advance.

What documents do I need to submit with my application for exemptions?

You must send official proof of any qualifications you already have or are studying for along with your registration form so that we can assess if you are eligible for exemptions. Please submit copies of academic transcripts or award certificates as evidence.
Only copies of official documentation, signed and stamped by the awarding body can be accepted. This includes online print outs of academic transcripts.
Any documentation which is not in English must be officially translated before submission. Official translations must be stamped and signed by the translator.

Please ensure that original documents are not submitted with your application, as CGA-PAKISTAN® cannot take responsibility for the return of irreplaceable documents. You can email a scanned copy of your documents to

Why did I not receive the exemptions I expected?

Our assessment of students’ qualifications takes into account a number of variables, which may cause students with similar qualifications to be awarded differing levels of exemption. These variables include:

  • the institution or campus where studies were undertaken
  • the type of qualification that was awarded
  • the program of study undertaken
  • the subject major stated on the completion certificate, transcript or other documents
  • the modules studied during the course of the qualification
  • the year studies were commenced or completed
  • the date students registered with or claimed exemption from CGA.

To find out what exemptions are available for the qualifications that you hold, please consult CGA-PAKISTAN® ‘s exemption enquiry from the Manager Student Affairs.

Confirmation of qualifications downloaded from the internet cannot be accepted. Only copies of official documentation issued by the awarding body can be accepted.

When/how can I pay for my exemptions?

When your exemptions have been awarded, you will be issued with an exemption notification, and an invoice, and the relevant section will be updated in myCGA. Please pay for your exemptions as soon as you have received the invoice.

The easiest method of making a payment is by bank direct transfer. You can also send payment to our office by the following methods:

Through cross cheque , bank draft, money order , Postal Orders.
Cash at the cashier’s desk.

Why do I have to pay for exemptions?

Students are charged a one-off fee for each exemption awarded to cover administration costs.

How much do I need to pay for exemptions?

The current exemption fees are same as examination entry fees.

How will I know if my exemption application has been approved?

You will be sent an exemption notification and also be able to ask about your exemptions status from office.

Why can I not find my institution on the exemption enquiry database?

CGA-PAKISTAN® can only award exemption on the basis of qualifications awarded by recognized institutions (i.e those which are recognized by the local Ministry of Education as public sector institutions or the equivalent status under their regulations.)

If your institution is not listed on the exemption enquiry database, CGA-PAKISTAN® will check the status of your institution with our external references on receipt of your educational documents.

Please also be aware that we list qualifications under the awarding body, not the study centre. If you have taken a qualification which is awarded by an establishment other than the one where you studied, please ensure you have checked the database for the awarding establishment.

I have not completed my degree - can I apply for exemptions?

If you still intend to complete your qualification it is best to wait until you have done so before claiming exemptions. This is in order to ensure that you are able to enter for the most appropriate CGA Professional exams with no duplication of your studies.

If you have part-completed a qualification, you may still be able to claim some exemptions depending on the level of the qualification and how much of the qualification you have completed.

I have not completed my degree - can I apply for registration?

Yes, please confirm your expected date of graduation on your application and submit your transcript confirming the modules you have completed.

If I disagree with the exemptions awarded to me, what can I do?

In the first instance please check CGA’s exemption enquiry database with the Manager Student Affairs. If the exemptions awarded to you match those stated on the database, this is the maximum exemption available to you.

If you have not received all of the exemptions stated on the database for your qualification, please ensure that you have submitted all of your relevant educational documents.

If your exemption award differs from that stated on the database and you have submitted all of the required supporting documentation, please contact the Manager, Student Affairs who will be able to assist you.

Who can I contact about exemptions?

The Manager Student Affairs – is the first point of contact for prospective and existing students’ enquiries about entry to and exemption from CGA’s qualifications.

Students’ FAQs on exam entry

When are results issued?

Paper based exam results are available at the end of March for the January exams and end of September for the July session.

What can I do if I think that my results are incorrect?

CGA has a range of procedures in place to ensure that the exam results issued are correct. However if you feel that your result does not reflect your performance, you may request an administrative review in the following circumstances:

you believe CGA’s procedures have not been properly applied in arriving at your mark
you were present at the exam but have been issued an absent result
you were absent at the exam but have been issued a result.

A review may not be requested on the grounds of disagreement with the marker’s academic judgment. If you would like to request an administrative review you can download the form from the documents section and submit it to:

The Institute of Certified General Accountants

Office # 03, 3rd Floor, Fazal Arcade,

F-11 Markaz, Islamabad, Pakistan.
You must enclose the appropriate fee (per paper), failure to do so will result in your administrative review not being processed.

Students’ FAQs on the Practical Experience Requirement:

What is my status if I have passed all the CGA Professional Program exams but have not yet completed my practical experience requirement (PER)?

If you have not completed the PER you cannot become a member of CGA, are not yet qualified as a professional accountant and cannot enjoy the benefits associated with this status. To become a member of CGA and qualify as a professional accountant, you must pass all the exams, successfully complete the professional ethics module and complete the PER.

In order to perform effectively as a CGA-qualified accountant and to help you meet future career challenges, you need to develop your skills in the workplace. The PER helps you to:
apply the knowledge and techniques gained through your studies in practice
observe and be involved in real-life work situations that help you to develop the skills, attitudes and behaviors that a qualified accountant needs
develop your judgment, encouraging you to reflect on the quality of your work and how you may improve your work performance in the future.

Employers expect CGA members to show high levels of knowledge and ability in the workplace and to behave ethically. PER enables you to confirm your effective and sustained high-quality workplace performance, making you a more valuable employee.

What do I have to do to complete the practical experience requirement of the CGA Qualification?

completing three years’ employment in an accounting or finance-related role(s) prior or after completing your CGA Professional Program.

Can I use work experience that I gained prior to becoming a CGA student to meet my PER? If so, how many years can I go back?

Yes. You can use experience from previous job roles (before or after registering as a CGA student) to help you claim a performance objective. There is no specific time limit. However, a workplace mentor must be available to review and sign off the answers to your challenge questions. Also, as the profession continually evolves, consider carefully if experience gained more than five years ago is still relevant.

I am studying full-time. Is it possible to use a work placement towards CGA's PER?

Yes. If your placement is in a relevant role then you may use this experience towards your PER, provided that the work experience is of sufficient breadth and depth to contribute towards achieving performance objectives and is properly supervised.

Can I use experience gained in a part-time or temporary position towards CGA's PER?

Yes, provided that the work experience is of sufficient breadth and depth to contribute towards achieving performance objectives and is properly supervised. However, you may find that experience gained in a part-time or temporary position does not allow you to achieve many performance objectives and may not provide sufficient opportunities for career development. Also, work experience gained on a part-time basis can only count towards the PER for membership on a pro-rata basis. Therefore, wherever possible, it is advisable to obtain full-time work experience* that is relevant, supervised and meets the PER.

Is it better to get your work experience in a small or large organisation?

CGA’s PER can be achieved in all sectors and sizes of organisation. The first thing you need to do is find a workplace mentor you can work with to achieve your PER.

Can I gain my practical experience from different countries?

Absolutely, you could start your qualification in one country and complete it somewhere entirely different – many of our trainees do. PER is completely transferable – across organizations, sectors and geographical locations.

To support trainees around the world, we have a network of national offices providing support and information for trainees including, in many cases, national websites.

Do I have to work for an organization that has been approved by CGA?

No. You do not have to obtain your practical experience in an organization which has been approved by CGA.

After completion of my studies, do I have to work in every employment sector ie industry, government and public practice in order to gain the necessary practical work experience?

No. CGA trainees can chose to work in any business sector or combination of sectors to gain their PER, providing they work in a relevant role and are able to get a range of experience.

I am self employed, how can I achieve my PER?

In order for work experience to count towards the CGA Qualification practical experience requirements, it must be supervised and verified by a suitably qualified person. While trainees can provide basic book-keeping and certain other services direct to the public, this cannot constitute ”approved accountancy experience” and therefore may not count towards the practical experience requirements for the CGA qualification.

However, basic bookkeeping and other accountancy work undertaken under supervision (eg on a sub-contract basis) may constitute” approved accountancy experience”.

My organization does not employ a professionally qualified accountant. Who can I get to verify my work experience and act as my workplace mentor?

If you work for a small organization or are the most senior finance person in the organization, or your organization does not employ a professionally qualified accountant who can act as your workplace mentor, you could consider the following options:

Are there any consultants or external contacts – not necessarily employees – who know your work, are qualified accountants, and could act as your workplace mentor? For example, your organization may have external accountants or the organization’s auditor might be willing to fulfill this role – but make sure they do not feel there is any conflict of interest if they agree to do this. A trainee could act as your workplace mentor. CGA requires that the trainee fulfilling the workplace mentor role be in a more senior role to the trainee they are supporting. This seniority should derive from them having progressed further in their development and having acquired greater experience. It is not sufficient for the workplace mentor to have the same level of experience as the trainee that they support or simply more years in a similar role at the same level.

CGA manages the associated risk by classifying any trainee with another trainee as their workplace mentor in a higher risk category for PER audit. This risk is further mitigated by requiring a second level of sign-off for performance objectives by a suitably qualified training supervisor.

Students’ FAQs on transfer to membership:

How do I apply to become a member of CGA?

We will invite you to transfer to membership as soon as your records indicate that you are ready. This will be as soon as you have:

completed the Professional Ethics module (where required)
recorded 36 months’ relevant experience in My Experience record
and either answered the challenge questions for 19 performance objectives (all fourteen Essentials and any five Options) and had these signed off by your workplace mentor
you have ‘banked’ your complete and signed-off Student Training Record (STR).

Please keep your contact details up to date so that we can get in touch as soon as you are ready to transfer to membership.

If you think that you are ready now, you can still apply for membership by downloading and submitting the application form, you do not have to wait to receive an invitation from us.

Alternatively, you may wish to apply for CGA membership online.

How long will it take to process my application?

Membership applications are normally processed within four weeks of receipt. We will contact you during this period should we require any further information.
To quality assure the practical experience requirement (PER) process and protect the integrity of the CGA Qualification, we carry out PER audits. You will be notified if you are selected for a PER audit as this may result in your transfer to membership being delayed. We would like to thank you in advance for your cooperation on this.

You will be transferred to membership approximately 12 working days after we receive confirmation of your acceptance – subject to the next available membership committee meeting.

Where can I check the progress of my membership application?

Please contact the Student affairs Manager who will be able to assist you with your enquiry. The CGA-PAKISTAN® is in the process of developing facilities enabling you to Log into myCGA and click on the ‘Track the progress of your application’ link. This facility will be available in the near future.

When will I receive confirmation that my membership application has been successful?

Once the Council has approved your application for membership you will be informed within five working days. CGA-PAKISTAN® Council meets four times a year (dates vary).

When will I receive my CGA membership certificate?

Following the Council meeting Membership Certificates are sent out within two weeks.

Students’ FAQs on payments

Can I request an invoice before paying fees?

There is a provision on myCGA for students and members to print off invoices and receipts themselves. This service will be made available in the future.

How can I make payment?

The easiest method of making a payment is by bank direct credit transfer. You can also send payment to our office by the following methods:

Through valid cheque
bank drafts , Money orders and pay orders.

Cash payment at the cashier’s desk


Some methods of payment such as transfers from other cities and overseas can incur additional charges. These additional charges will need to be added to the payment

When should I submit my annual subscription to CGA?

The annual subscription is payable on 1 January each year. Subscription notifications are sent in November. You can pay your subscription in one of the following ways:

The easiest method of making a payment is by bank direct credit transfer. You can also send payment to our office by the following methods:

Through valid cheque
bank drafts , Money orders and pay orders.
Cash payment at the cashier’s desk

Facilities for making a payment online by credit or debit card by logging on to myCGA will be made available in the future. Some methods of payment such as transfers from overseas can incur additional charges. These additional charges will need to be added to the payment

Members’ membership FAQs:

I have been removed from the register, why?

This can be for one of the following reasons:

Members who do not pay their subscriptions in full each year will be removed from the CGA register and will lose their right to use the CGA letters after their name
Members who do not comply with Continuing Professional Development (CPD) requirements will be removed from the CGA register and will lose their right to use the CGA letters after their name
An individual may also be removed on disciplinary grounds or due to bankruptcy.

I am a CGA member having difficulty paying my fees. Can CGA help?

Some members can apply to pay a reduced subscription. Please speak to the Manager Membership regarding ‘Reduced Subscriptions’ to find out if you are eligible and to obtain a copy of the application form.

Why do I need to undertake continuing professional development (CPD) and is this mandatory?

Members are required to undertake relevant CPD to ensure that they maintain and develop the knowledge and skills needed to succeed in today’s dynamic and demanding business environment.

All CGA members who are active in the workplace are required to complete CPD on an annual basis. Members on the retired register are exempt from CPD. If personal circumstances mean you cannot participate in CPD, then you may be eligible for a CPD waiver. Our CPD scheme complies with the CPD Standard (IES 7) released by the International Federation of Accountants (IFAC) whose guideline CGA has adopted in this regard.

I forgot to submit my declaration by 1 January, what should I do?

Send it to CGA as soon as possible.

I am unemployed, do I still need to comply with the continuing professional development (CPD) requirement?

We recognize that sometimes members will not be able to fulfill their CPD requirements.  Members may have a long-term or serious illness, be caring for a family member, be on maternity or paternity leave, be unemployed or taking a career break. You can apply for a waiver for the period when you are not active in the workplace. A minimum of one month’s absence from work is required in order to be eligible. Waivers will be granted pro rata to the period of absence from work.

You can apply for a waiver in one of the following ways:

Filling in a CPD waiver form and sending it to us in writing. You can obtain this form from the Documents section of the CGA-PAKISTAN® .

An online self-declaration facilities via the myCGA page will be available in the near future.
In all cases, you should retain documentary evidence related to the waiver application for a period of three years. You will still have to complete your annual CPD declaration. Please refer to the ‘CPD waiver guidance notes’ for further details.

I have been awarded a continuing professional development (CPD) waiver. Do I need to make a declaration?

Yes. If you were awarded a full CPD waiver, you can make your CPD declaration straight away indicating this. You will still need to meet the non-verifiable requirement ie reading activity and keep evidence of this and evidence to support your waiver. If you were awarded a partial waiver, you will need to meet your remaining CPD obligations and submit an annual CPD declaration, selecting Option A – unit route. Remember to keep evidence of your CPD and evidence to support your waiver.

I can't afford to attend courses in order to meet the continuing professional development (CPD) requirements. What else can I do?

There are many other forms of professional development that are acceptable to CGA. For instance, work-based learning, coaching, mentoring, e-learning, networking, discussion groups, reading and undertaking research are just some of them. We also have a comprehensive range of services and tools to support you in planning, sourcing and achieving your CPD. Find out more about our CPD services in the ‘CPD learning opportunities’ section.

I no longer work in accounting or finance, will I still have to do continuing professional development (CPD)?

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I no longer work in accounting or finance, will I still have to do continuing professional development (CPD)?

All members, regardless of their role, are required to meet the CPD requirement. However, we ask members to undertake CPD relevant to their current roles. For example, if you work in IT, we will recognise your CPD activities which are focused on IT.

I am currently studying and don't have time for CPD – what should I do?

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I no longer work in accounting or finance, will I still have to do continuing professional development (CPD)?

All members, regardless of their role, are required to meet the CPD requirement. However, we ask members to undertake CPD relevant to their current roles. For example, if you work in IT, we will recognise your CPD activities which are focused on IT.

Do you provide Practicing Certificates and what are the criteria for issuance of same?

Applicants for a practicing certificate must:-

  • a) Hold adequate professional indemnity insurance for the size of their practice. Such cover shall not be less than the annual gross recurring fee income of the practice, firm or company.
  • b) Have completed the required amount of continuing professional education prior to making their application and still be engaged on an approved course of continuing professional education for the whole of the ensuing year.
  • c) Not be barred from holding a practicing certificate by order of the Council.

Am I allowed to use the Institute’s designation and designatory letters after my name and in conjunction with my practice?

Members/Regulated Persons wishing to use the designation Certified General Accountant/s/, or the designatory letters ACGA/ FCGA, in connection with offering services as a practicing public accountant to the general public/business community must be in possession of a valid, current practicing certificate.

For a firm, partnership or limited company to use the designation Certified General Accountant/s/ all the partners or directors/shareholders must be members of the Institute and hold a valid, current, practicing certificate.

The Institute would not be in a position to regulate a firm unless all the partners, directors/shareholders were members of the Institute Members using the designation “Certified General Accountant” or the designatory letters who do not hold a current valid practicing certificate will be subject to disciplinary procedures.

Do you provide certificates of attendance for your CPE Seminars?

No.  Attendance is recorded by internal means.

Am I allowed to "sign off" limited company accounts?

The Institute is not a body approved under the Companies Act for the regulation of company auditors. Our members therefore, are unable to accept appointments as company auditors. Members of the Institute may prepare such accounts but a Registered Auditor must sign the Audit Report. Currently only the Chartered Accountants are allowed to sing the auditor report and are authorized to perform the statutory audit.

Under the regulations governing small companies such companies can opt not to have an audit. In such circumstances our members can prepare accounts but it is the directors who “sign” them. There is an appropriate wording of a declaration, which directors of small companies have to sign to comply with the reporting requirements for small companies. Members of the Institute may prepare such accounts, which must comply with the reporting requirements for small companies, but it is the directors who must sign the declaration. Precise wording of the declaration is available from Companies House. Members of the Institute preparing such accounts may, if they wish, attach an Accountants Report to such accounts, but this should not be so worded as to imply that it is an Audit Report.

The Institute of Certified General Accountants

Office # 03,Iftikhar Chaudhry Block F-8 Markaz, Islamabad,PAKISTAN
Phone : +92 51 2228074
Direct : +92 331 5229000

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