The examination is modular but can I sit all the papers together?
Yes. The examination structure is modular, although this does not preclude you from taking the requisite papers at one sitting should you wish to do so.
What are the papers?
There are two written Advisory papers, one written Awareness paper and one written Application and Interaction paper, each lasting three hours. In addition to this there are two one-hour E-Assessments on Professional Responsibilities & Ethics and Law. These two E-Assessments can be sat separately.
What is the pass mark?
The pass mark for each written taxation paper is 50% of the total marks. It is not necessary to obtain an aggregate mark over all the written papers.For the E-Assessments you will be allocated up to 60 questions in a mixture of multiple choice and multiple response formats. To pass an assessment at least two thirds of the responses to the questions must be correct.
How do I choose what options to sit for each paper?
You must choose two Advisory papers from a choice of six and three from five modules for the Awareness paper. The modules chosen for the Awareness paper must not be the same as the Advisory papers chosen. You choose one Application and Interaction case study from a choice of four.
Is there a date by which the two E-Assessments must be passed?
The E-Assessments must be passed before the examination closing date for your final written tax paper.
Are exemptions still available under the current examination structure?
Exemptions are known as credits. Credits will be awarded to those who have passed the examinations of certain other professional bodies. These are detailed on page 5 of the prospectus. There are no credits for the Awareness paper so you will be obliged to sit this paper.
How long will the credits be valid for?
The majority of credits awarded will be valid for five exam sessions from the sitting of the first written tax paper. If you have passed the Association of Taxation Technicians paper in Practice Administration & Ethics, your credit, on application, from the E-Assessment on Professional Responsibilities & Ethics will be valid for nine sittings from the date the ATT Paper was passed unless you are a member of the ATT, in which case there is no time limit. If you have passed the examination requirements to become a Solicitor or Barrister you will be awarded a credit, on application, for the E-Assessment on Law. There is no time limit on this credit.
Will a pass in one or more papers count as a credit?
Yes. A credit will be awarded if you obtain a pass in any of the Advisory, Awareness or Application and Interaction papers but do not fully complete the CTA examination. The credit will be valid for the next five sittings. A pass in either or both of the E-Assessments will be valid for the next nine sittings.
If I have passed the old ACCA 3.2 Advanced Taxation paper, am I eligible for the credit in the Application and Interaction paper?
No. You must have sat the current ACCA syllabus and passed paper UK variant P6 Advanced Taxation to gain this credit.
What type of questions will I have to answer in the two E-Assessments?
Each one-hour E-Assessment is made up of a mixture of two different question types.
Multiple choice questions – where you will be required to identify one correct response from a choice of four, for example:
Which of the following is the capital city of France?
1) Brussels 2) Strasbourg 3) Paris 4) Nantes
Multiple response questions – where you will be required to identify several correct responses from a choice of up to six, for example:
Which two of the following are Australian states?
1) New South Wales 2) Northern Territory
3) Nova Scotia 4) Queensland
5) New Hampshire
What is the application process for the E-Assessments?
You will be eligible to sit the E-Assessments following acceptance of your registration as a CTA student, subject to a 21-day period to allow your profile to be created on the E-Assessment system.There will be various test centres around the UK and you may sit at a time of your choosing.
Can I reschedule my E-Assessment appointment?
Yes, you may do so via the reschedule option on the online booking system, although this will incur a charge as follows:
If request made more than 29 days before original appointment date - no charge.
If request made between 5 and 29 days of original appointment date - £15 charge per E-Assessment rescheduled.
If request made less than 5 days before original appointment date - £30 charge per E-Assessment rescheduled.
Please note that E-Assessment fees are non-refundable if you choose to cancel your appointment.
Should you fail to present yourself at the test centre for your appointment without rescheduling then the fee paid is forfeit. A new booking must be made and the test fee paid in full again should you subsequently want to attempt the E-Assessment concerned.
What am I required to bring to the Prometric test centre?
You must bring one piece of official photographic ID containing your signature e.g. passport, photocard driving licence. Failure to provide this will result in entry to the test centre being refused and forfeiture of your test fee. This rule will be strictly enforced.
If you do not have permissible ID documents you should contact the CIOT Education Team before booking an E-Assessment appointment.
What provision is made if my personal circumstances mean that I need longer than one hour to complete an E-Assessment?
You should inform the CIOT Education Team before booking the E-Assessments.
Please contact us by email at firstname.lastname@example.org, by telephone on 0844 579 6700 or by letter to our normal postal address and we will send you an extra time and special arrangements form, which you should complete and return to the CIOT with evidence of your condition supplied by a medical practitioner or other appropriate documentation (e.g. if you are dyslexic an Educational Psychologist’s report).
The CIOT will then contact you to inform you of the extra time and any other special arrangements that you will be allowed. You may then book your E-Assesment by phone with an Education Team member – the additional time will be added when you sit your E-Assessment.
All Prometric test centres have step-free access for wheelchair users.