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Syllabus

To complete the Pillar Two Award, you must study and pass one exam. You can find the syllabus for it here.

The Pillar Two Award is designed for new and experienced international tax professionals alike, and its syllabus will enable you to:

  • Build your knowledge of the Pillar Two rules, from GloBE to IIR to UTPR
  • Gain confidence in applying the rules to real-world situations
  • Consider the wider administrative, economic and geopolitical landscape as the Pillar Two regime is rolled out.

You can download the syllabus for 2026 by clicking on the button below. This edition of the syllabus will cover both the June 2026 and December 2026 exam sittings.

The syllabus includes the detailed list of topics that you will need to know in order to successfully pass the Pillar Two Award exam, together with a recommended reading list.

Permitted texts for the exam are indicated in the recommended reading list, and can be found here.