Online Exams Regulations

20 Apr 2021

You must comply with the following rules when sitting online CTA exams.

Any breach of these regulations will be reported to the CIOT Examination Committee, which may at its absolute discretion disqualify any candidate from all exams sat and report them to the Taxation Disciplinary Board (TDB).

All exam candidates are bound by the CIOT’s ethical guidelines and must behave in an appropriate manner as a tax professional, act with integrity, receive no external assistance and sit the exam in a room alone.

Examination conduct

  1. You are not permitted to communicate with, receive assistance from, or copy from the answers of any other exam candidate, or any other individual. The answers you submit must be entirely your own work.
  2. You must type your own answers (unless there is medical need for someone else to type for you which has been pre-approved by the CIOT).
  3. Taking photographs or screenshots is strictly prohibited. You cannot share your answers with other exam candidates or other individuals, nor can you retain your answers for personal use, either during or after the exam.
  4. You are not permitted to copy, photograph, screenshot or retain copies of the exam questions. You are strictly prohibited from distributing unauthorised copies of the exam questions.
  5. Shortly before or during the exam you must not behave in a manner that will distract your fellow candidates, either by sending messages, or any other form of communication or interaction.
  6. 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.
  7. You must take no more time than is permitted, as confirmed to you, to complete your exam.  Candidates spending longer than is permitted on their exam will be contacted, reported to the CIOT Examination Committee and are likely to be disqualified.
  8. You will not be awarded extra time for taking any breaks during your exam (unless there is a medical need for this which has been pre-approved by the CIOT).
  9. The exam is open book, this means you may refer to any books, study manuals, pre-prepared notes and online resources during the exam.
  10. You are not permitted to make any remarks directly to an examiner in your answers. 
  11. Software will be used on all answers submitted to check whether you have colluded with any other candidates during the exam. In this context collusion is defined as communicating with other candidates sitting the exam or any other individual to collaborate, discuss the exam questions or gain any other advantage during the exam. If collusion is detected then candidates will be disqualified (from all the exams sat in the May 2021 session) and reported to the TDB who have the power to censure, fine or recommend the exclusion of any student from the CIOT.
  12. Your ID will subsequently be checked against the candidate register. Information on how you will submit your ID will be provided elsewhere closer to the date of the exam.
  13. It is your responsibility to be ready and to start the exam on time. There is a start window of 15 minutes to fetch your exam paper on the Exam4 software. The morning exams open from 10am and the afternoon exams from 2.30pm, so you have until 10.15am and 2.45pm to fetch your exam paper and begin your exam. Your exam time starts from when you fetch the question paper. If you start later than the start window, you may be disqualified.


Contacting us

Due to the continued impact of COVID-19, our office remains closed and we are working remotely. 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. If you have a query on exam day, you must email us at 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.