ICAM CA(M) study materials
ICAM CA(M) study resources

ICAM CA(M) case studies

ICAM CA(M) · Put your knowledge to work in context.

The CA (M) is the chartered accountancy qualification of the Institute of Chartered Accountants in Malawi (ICAM), the national professional body listed at icam.mw. The site presents the CA (M) Completion route alongside ICAM's other study paths - the CIFA Certificate in Financial Accounting, the Technician Diploma in Accounting and the Diploma qualification - plus student resources such as a student portal, student magazine and student FAQs. Candidates are typically graduates or part-qualified accountants working towards full chartered membership, and the qualification is aimed at people building careers in public practice, commerce, the public sector and academia in Malawi. Because the syllabus is examined in four areas - financial accounting and reporting, audit and assurance, taxation, and management accounting and business finance - preparation should be balanced rather than concentrated on one paper. The ICAM CA(M) case studies are 5 cases and about 3,593 words.

1

Nyika AgriConnect: gross versus net revenue and guarantee exposure

Nyika AgriConnect Ltd operates a digital marketplace and a fertiliser trading division. For the year ended 31 December 2025, marketplace gross merchandise value was MWK 480m.

795 words, about 4 min
2

Chikondi Holdings: covenant breach, component auditor and subsequent event

Chikondi Holdings Ltd is a Malawi-listed group with a 75%-owned Tanzanian subsidiary and a 100%-owned Kenyan subsidiary. For the year ended 31 December 2025, group revenue is MWK 9.8bn and profit before tax is MWK 640m.

671 words, about 3 min
3

Kawinga Foods: tax computation, withholding tax and VAT apportionment

Kawinga Foods Ltd is a Malawi-resident company with a 31 December 2025 year end. Accounting profit before tax is MWK 850m.

675 words, about 3 min
4

Chisomo Processing: NPV, financing and sensitivity

Chisomo Processing plc is evaluating a five-year plant. The plant costs MWK 900m immediately and has no salvage value.

739 words, about 4 min
5

Mwayi & Co: fee dependence and interim finance role

Mwayi & Co has audited Sunbird Mills Ltd, a Malawi-listed food manufacturer, for seven years. The audit fee is MWK 45m.

713 words, about 4 min