Permitted books

Rules

All candidates must follow these rules when using permitted books in the exams.

You may:

• Underline words and sentences.
• Highlight words and sentences, or sideline pages (highlight edges of the pages when the book is closed).
• Tag pages with small index flags.
• Fold pages.
• Refer to your permitted books throughout the exam.
• Use earlier or more recent editions of the permitted books than those listed.
• Use original copies of the books, bound by the publisher.
• Request permission to use self-printed copies of the books, by following the guidance below.

You may not:

• Use any books that are not listed as permitted on this page (not all books in the reading list in the ADIT Pillar Two Award syllabus are permitted in the exams).
• Use study guides or any other texts that are not listed as permitted on this page.
• Annotate your books in any way (your name and candidate number are allowed).
• Use note paper, post-it notes or any other handwritten notes.
• Use electronic copies of the books on devices such as laptop or desktop PCs, smartphones, tablets or e-readers. This includes the computer on which you will complete your exam.
• Use self-printed copies of the books without written permission.

If you do not have access to an original, bound copy:

Self-printed copies of permitted books or texts require individual, written dispensation from the CIOT.

If you have genuine difficulty obtaining an original, bound book, you can apply to use a self-printed copy of the permitted book or text as soon as possible and no later than 48 hours before your exam.

Applications made less than 48 hours before the start of your exam will not be accepted.

The CIOT has the absolute power to disqualify candidates who use books or text which are not permitted in the exam, or who use any material in breach of our rules.

This page lists only those books which candidates are permitted to use during the June 2026 and December 2026 exams. The full recommended reading list can be found in the syllabus.

How to use the permitted books

When using the permitted books in your exam, you should always seek to apply the concepts from the book to the specific circumstances of the question you are answering, using your own words, rather than simply copying or reciting content from the permitted book. Marks are awarded for originality and application of the points to the questions, but not for simple recitation of the permitted books.

You can find further guidance on how to reference sources in your exam answers.

Which books are permitted?

Our permitted books policy is designed to reflect the scope and complexity of Pillar Two as a subject, and to enable you as a candidate to support your answers with reference to relevant publications and evidence.

The list of permitted books is based on the official publications of international organisations, supranational organisations and national governments relevant to Pillar Two. These can include publications of the OECD, as well as relevant legislation issued by countries in response to the Pillar Two initiative.

As a general principle, texts that include third-party analysis and commentary are not permitted. Study guides and other learning resources (including copies of past exam papers and suggested solutions) are also not permitted.

Click below to find the full list of permitted books for the Pillar Two Award exam.