CIOT Governing Documents

The CIOT has four governing documents (in order of authority):

  1. The Royal Charter;
  2. The Byelaws;
  3. Members’ Regulations; and 
  4. Council Regulations.

Royal Charter

  • Purpose: ultimate governing document of the CIOT.
  • The Charter is the key governing document of the CIOT, from which it takes its existence and from which the other governing documents ultimately derive their authority.
  • Can be changed by special resolution of the members of the CIOT, where such change is then agreed to by The Queen in Council.

Byelaws

  • Purpose: expand upon the Royal Charter. High-level provisions regarding: admission to, and continuance of, membership, meetings of members, Council, officers, branches, administration. 
  • Can be changed by special resolution of the members, where such change is then approved by the Privy Council.

Members’ Regulations

  • Purpose: regulate matters which should be within the control of members; administrative details on general meetings, including voting procedures; membership of Council; high-level provisions regarding meetings of Council; setting out specific measures relating to Council’s power to delegate; specific provisions relating to accounts, auditors, notices; provisions regarding use of ‘Chartered Tax Advisers’ designation; high-level provision regarding acting as a supervisory body for money laundering legislation.
  • Can be changed by special resolution of the members.

Council Regulations

  • Purpose: regulate certain operational matters and other administrative matters: operational administration of membership matters; matters relating to the Advanced Diploma in International Taxation (ADIT); matters relating to students; operational matters relating to Officers, Council members, and Council meetings.
  • Can be changed by resolution of Council.
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