CIOT Governing Documents

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

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.

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.

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.

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.