Online exam rules

16 Feb 2022

You must comply with the rules set out on this page, when sitting online ADIT exams.

Any violation of the rules will be reported to the ADIT Examination Committee, which may at its absolute discretion disqualify any candidate.

By choosing to sit online ADIT exams you agree to act with integrity, receive no external assistance and sit your exams in a room alone.

  1. You are not permitted to have any other exam candidate or any other individual, to type, contribute towards or complete answers on your behalf, or impersonate you for the purpose of gaining an unfair advantage in the exams.
  2. The CIOT reserves the right to take photos at intervals during your exam, and your webcam must be switched for the full duration of your exam. Your face must be visible on your webcam throughout your exam, with the exception of bathroom breaks if required. You must sit alone throughout your exam.
  3. The answers you submit must be your own work, and not the work of any other exam candidate or any other individual, either via collusion, impersonation or plagiarism.
  4. Taking photographs or screenshots, and retaining copies of your exam answers, is strictly prohibited. You cannot share your answers with other exam candidates or other individuals, or retain your answers for personal use, either during or after the exam.
  5. You are not permitted to copy, photograph or retain copies of the exam questions. You are strictly prohibited from distributing unauthorised copies of the exam questions.
  6. You must not behave in a manner that will distract your fellow candidates, before or during the exam. This includes sending messages, and any other form of communication or interaction which disrupts other candidates’ exams.
  7. The exams are closed-book, meaning you may only use the permitted books during the exam. You may not refer to any books, study manuals, pre-prepared notes (including annotation of the permitted books), online resources, or other unspecified materials.
  8. Software will be used on all answers to investigate whether you have committed collusion, plagiarism or other forms of misconduct in the exams.
  9. You may use a pocket calculator during the exam. Programmable calculators are permitted, except those with a graphical display.
  10. It is your responsibility to be ready and start the exam on time. You will have a 15 minute window to "fetch" your question paper on the Exam4 software and start your exam. If you start later than this window without good reason, you may be disqualified.
  11. Each ADIT exam lasts for 3 hours and 15 minutes, beginning when you fetch your question paper in Exam4. You must not exceed your permitted exam time. If you do exceed your permitted time, you will be contacted and reported to the ADIT Examination Committee and you may face disqualification.
  12. There is no separate reading time, so you can start typing your answers as soon as the exam begins. However, we recommend that you set aside some time to thoroughly read each question and plan each of your answers.
  13. You may use a pen and sheets of plain, blank paper to plan your answers and make notes during the exam. However, pre-prepared notes are not permitted.
  14. If you experience an emergency which causes disruption either immediately before or during your exam, you must email details of the disruption to the Education Team as soon as possible. This can include situations such as you, or a family member, suddenly becoming unwell.
  15. You will not be awarded extra time should you choose to take breaks during your exam. This includes bathroom breaks.
  16. You may be required to supply more information to the CIOT, if you are suspected of misconduct.

Violation of exam rules

Software will be used to investigate incidents of misconduct, and our Examiners are extremely vigilant in spotting instances when a candidate has copied other people's work or tried to pass it off as their own. We will treat suspected misconduct reported by our examining teams, or any other individual, extremely seriously.

If you are judged to have engaged in any form of misconduct during your exam, you may face:

  • Disqualification from all the exams you sat; and
  • Suspension or termination of your ADIT student registration, and disqualification from sitting future ADIT or other CIOT exams.

All cases of suspected misconduct are investigated and carefully considered by the ADIT Examination Committee, and if you are suspected of having committed misconduct you will be given the opportunity to provide an explanation before any judgment is made.

If you are judged by the ADIT Examination Committee to have committed misconduct, you will have the option to appeal, submitting any additional information as to why you believe you did not commit misconduct. A £50 appeal fee applies, refundable if the appeal is successful.

If you have been judged to have committed any form of misconduct in a previous exam and are found to have engaged in misconduct for a second time, your ADIT student registration will be terminated and you will be unable to sit future ADIT or other CIOT exams.

Additional information

What time should I start my exam?

All June 2022 ADIT exams are scheduled to start at the following times, in the locations listed below. Each exam lasts for 3 hours and 15 minutes, beginning when you fetch your question paper in Exam4.

It is your responsibility to be ready to start your exam on time. You will have a 15 minute window to fetch your question paper on the Exam4 software and start your exam.

Once you have fetched your question paper, you will have 3 hours and 15 minutes to complete your exam. If you take longer than this, you may be disqualified.

CityTime ZoneLocal Start Time (15 minute window opens)
San FranciscoUTC -7.00hr06.00 (PDT)
San JoséUTC -6.00hr07.00 (CST)
Chicago | Kingston | TulsaUTC -5.00hr08.00 (CDT/EST)
Columbus | New York | TorontoUTC -4.00hr09.00 (EDT)
FrederictonUTC -3.00hr10.00 (ADT)
AccraUTC09.00 (GMT)
Dublin | Lagos | London | St. Helier | Tunis | YaoundéUTC +1.00hr10.00 (IST/WAT/BST/CET)
Amsterdam | Basel | Bern | Blantyre | Bratislava | Brussels | Cairo | Cape Town | Frankfurt | Gaborone | Gibraltar | Harare | Johannesburg | Kigali | Lusaka | Luxembourg | Madrid | Maseru | Milan | Oslo | Paris | Skopje | Valletta | Vienna | WarsawUTC +2.00hr11.00 (CEST/CAT/EET/SAST)
Amman | Athens | Beirut | Bucharest | Dar es Salaam | Doha | Jeddah | Kampala | Kuwait City | Kyiv | Manama | Nairobi | Nicosia | Riga | Riyadh | Sofia | VilniusUTC +3.00hr12.00 (EEST/EAT/AST)
Abu Dhabi | Baku | Beau Bassin-Rose Hill | Dubai | Muscat | TbilisiUTC +4.00hr13.00 (GST/AZT/MUT/GET)
Islamabad | KarachiUTC +5.00hr14.00 (PKT)
Bangalore | Chennai | Delhi | Hyderabad | Kolkata | MumbaiUTC +5.30hr14.30 (IST)
Almaty | Dhaka | Nur-SultanUTC +6.00hr15.00 (ALMT/BST)
Bangkok | Hanoi | JakartaUTC +7.00hr14.00 (ICT/WIB)
Beijing | Hong Kong | Kuala Lumpur | Manila | SingaporeUTC +8.00hr15.00 (CST/HKT/MYT/PHST/SGT)
TokyoUTC +9.00hr16.00 (JST)
SydneyUTC +10.00hr17.00 (AEST)

Your candidate information email contains your scheduled exam location and start time. If you are unable to sit your exam in your scheduled location, please email us as soon as possible.

What is misconduct?

We define misconduct as any attempt to violate the exam rules, or any behaviour that is intended to gain an unfair advantage in your exam. We take the risk of misconduct extremely seriously as it has the potential to impact on the integrity and fairness of the exams and the qualification.

Misconduct may include:

  • Plagiarism
  • Collusion
  • Impersonation
  • Exceeding the permitted exam time
  • Any other violation of the exam rules


Plagiarism is a form of misconduct in which a candidate attempts to copy, or pass off as one’s own work or opinion, the work or opinion of another author or any other external source.


Collusion is a form of misconduct in which a candidate communicates, or attempts to communicate, with other candidates sitting the exam or any other individual in order to collaborate, discuss the exam questions or gain any other advantage during the exam.


Impersonation is a form of misconduct in which an individual who is not the registered candidate sits an exam, or any portion of an exam, on the candidate’s behalf. You will be required to confirm your identity as part of the exam sitting process.

Exceeding the permitted exam time

All ADIT exams have a fixed length of 3 hours and 15 minutes. The only exceptions are if a candidate has sought and been granted additional time due to specific personal circumstances (such as a medical circumstance necessitating additional exam time) or if a candidate's exam has been interrupted by technical issues such as a forced reboot). In either of these situations, the candidate must notify the CIOT as soon as possible and may, with authorisation from the CIOT, be permitted additional compensatory time to complete the exam.

Candidates who exceed the exam time without such authorisation will be deemed to have committed misconduct.

What are closed-book exams?

We operate a closed-book policy for all ADIT exams, meaning that only the permitted books are allowed during the exam.

ADIT exams have always been delivered as closed-book because candidates come from a wide range of backgrounds, attend different tuition courses and have access to different materials. Our closed-book exam policy remains unchanged to ensure candidates have equal access to resources during the exam.

How do I reference sources in my exam answers?

When sitting the exam, you may mention or cite relevant case law or other reliable sources in support of the points you are making in your answers – indeed, this may even be expected, depending on the nature of the question! However, you should always attribute the content which you cite to its source rather than trying to pass it off as your own opinion or work.

You will not be expected to provide detailed citations – just the general name of the author, legal case or piece of legislation you are referring to. For example:

  • “As Rohatgi points out, exit taxes may result in double taxation if the new and former residence states differ in their valuation of the asset…”
  • “In the Apple case, Ireland was initially found to have granted illegal state aid…”
  • “As the OECD’s BEPS Final Report makes clear, the digital economy is increasingly indistinguishable from the economy itself and therefore cannot be taxed separately.”

What should I do if there is a problem with my exam?

To provide the fairest standard of service for all exam candidates, we will not be operating a phone line for the duration of the exams. You must email us with any exam day query you may have. Exam queries will be prioritised to ensure the quickest possible response time.

Please provide a detailed account of any issues affecting your exam, to help us provide the most effective response.

If your exam is interrupted due to a computer crash, freeze, shutdown or restart, you can resume your exam by following our Exam4 computer crash protocol. You will then need to email us immediately, confirming the reason your exam was interrupted, the time at which the interruption took place and the amount of time you have lost - you may then reclaim this lost time, with authorisation from the CIOT.