All questions are drawn from the latest editions of our CBE Study manuals which can be purchased from our online shop.

Scots Law

A free supplement is available if you intend to sit the Law CBE according to Scots Law. Email education@ciot.org.uk to get your copy if you are sitting Scots Law.

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Sitting your CBEs

You have the choice of booking to sit your CBE either:

At a Prometric test centre
Remotely using Prometric’s secure remote-assessment platform, ProProctor.

If you are having problems with booking, for example making payment, you can call Prometric on +44 161 868 3122

Booking a Test Centre

To book or reschedule (change the time, date or venue) of an existing CBE booking at a Prometric test centre, click below.

Available Test Centres

Belfast, Birmingham, Bristol, Cardiff, Edinburgh, Glasgow, Guernsey, Isle of Man, Leeds, Liverpool, (City of) London, Manchester, Peterborough and Southampton.

Booking a remote CBE

Before you book

Familiarise yourself with the candidate guidance and the ProProctor user guide before booking your remote assessment.

Watch the following video, for step-by-step information about sitting your remote assessment using ProProctor and know what to expect on your test day.

ProProctor: What to Expect on Test Day from Prometric on Vimeo.

System requirements

Check your device meets the system requirements to use ProProctor and run the System Readiness Check.

You must also be able to download and install the ProProctor app on your device. 

If your device does not meet these requirements, you will have to sit at a test centre. 

Corporate devices

If you are using a corporate device, you must make sure you disconnect from your VPN.  This is the most common reason candidates have issues and is part of the conditions of testing using ProProctor.  Wherever possible, we recommend using a personal device to limit issues that can occur on corporate devices.

Ready to book?

The more you know about what to expect from the remote CBE, the more comfortable you can feel on the day.  It is your responsibility to familiarise yourself with the guidance and ensure your device meets the system requirements before booking your CBE.

Remote assessment slots are available 7 days a week.

Before booking, you should be aware that:

You must make sure you pick the correct time zone (GMT) when booking your exam. Bookings are made via a 24 hour clock system; students need to ensure the correct time is allocated.
\n
It may take some time to connect to your readiness agent, so even if you have not yet connected and the time is now past your listed start time, you are not missing your test
\n
You must not disconnect once you launch ProProctor - the screen might go black for a moment whilst it is loading or it might not always be obvious whether the screen has frozen whilst you are waiting to connect, but you must wait for it to process and not disconnect nor click exit, otherwise it may end your session
\n
Even though the length of the CBE itself is one hour, you must leave a minimum of two hours to complete the end-to-end process, from checking in and going through security, right through to completing your CBE
\n
Once you connect to the readiness agent, you cannot leave the screen of your device and your face must be visible at all times, otherwise your session might be terminated
\n
You cannot have any food with you, so make sure you are ready to sit at your desk for up to two hours and only have water in a clear, transparent container or glass
\n
You must have prepared your workstation and room so that it is acceptable per the \"Remote Proctoring Environments: Dos and Don'ts\" is the ProProctor User Guide.  If for example you have a bookcase in your room that you are testing in, you will be asked to cover it with a sheet.
\n
You will not be able to contact the CIOT to discuss your test nor assist with any issues you are experiencing, if you have queries you must contact the support facilities provided by Prometric
\n
Sitting remotely will feel very different to sitting in a test centre, including a very thorough security check of your room and your person, so you must make sure you are comfortable sitting this way as by booking you are agreeing to abide by the rules and regulations
\n
The use of pen and paper are strictly prohibited. Candidates will have the use of an onscreen ‘scratchpad’ for rough workings. (This is similar to Windows Notepad or Mac TextEdit.)

BOOK A TEST CENTRE OR REMOTE CBE HERE

Rescheduling

To reschedule a booking you will need your 16 digit confirmation number that can be found in your appointment confirmation email.

Bookings cannot be rescheduled on the day they are due to take place
\n
Rescheduled bookings may be subject to a rescheduling fee
\n
Back-to-back bookings cannot be separated into two separate bookings
\n

If you decide you longer want to sit your CBE at any point in the future, you can cancel your booking. Cancelling will completely delete your booking from the database and result in a full forfeiture of your paid fees.

Reschedule a remote CBE for a ProProctor booking

Resitting

If your CBE attempt is unsuccessful, you must wait 24 hours before you can book again.

Receipts

To obtain a receipt for your CBE appointment, please click here.

","2021-03-11T00:00:00Z","BOOK HERE","https://www.prometric.com/test-takers/search/ciot",[],[],[],["152","17","153"],["155","1","156"],[],[],[],[],[],[],[],[],[],["427"],["428"],[],[],[],"CBE Guidance on Success ","The Computer Based Exams (CBEs) form part of the CTA exam structure and have equal standing alongside your chosen tax exams. To become a member you MUST have either completed the exams or have an exemption for them.",[],[],[],[],"

It is strongly recommended that you watch the tutorial video as it is the best way to become familiar with the onscreen exams, how they work, what sort of questions you may be asked and so forth.  There are Sample exams for each of the CBEs and you should take these before sitting your real CBE,

There are three CBEs, each 1 hour in length:

Professional Responsibilities & Ethics
Law
Principles of Accounting

The pass mark is 60% for each CBE.

For the Accounting CBE only, you are able to take in a basic calculator (non-Accounting, non-Scientific) into a test centre, but please note there is also an onscreen calculator available for use with every single question.  A calculator will not be required for every question. 

Please note if you have not brought your own basic calculator to use at a test centre, the onscreen calculator is available for you to click on and open up for any question you require it.  If you are in any doubt as to what you the rules are for what you can bring with you to any of the CBEs, please look at the frequently asked questions.

Question Type

There are four potential types of question within the exams and full details on these are contained in the tutorial at the start of your exam:

Multiple Choice

This is where you have to pick the correct answer from the four available options.

Multiple Response

This is where you will have to pick the correct two or three answers from the four available options.

Drop and drag

This is where you will be given a number of answers, typically two, but it may be more on occasion, which you have to drag into the correct “drop zone”.

Please note you will often be presented with two statements and you will have to decide whether each one is true or false.  It may be that both are true or both are false, in which case you will need to drag both statements into the \"true\" drop zone or both into the \"false\" drop zone. 

Select from a list

This is where you have to select the correct answer from those available to you in the drop down box or boxes.  Often there will be a missing word or phrase and you need to select the correct answer from the list available when you click on the drop down box.

Please note that whatever type of question it is, each question is worth one mark and there is no partial marking.  To receive the mark, you have to answer the entire question correctly. For example, if on a multiple choice response question you were asked to pick the correct three options out of four and you picked two correctly, but the third on you selected was incorrect, you would score no marks for this question. 

Within these formats, you will encounter questions that test both knowledge (recalling specific facts) and application (applying facts to a new situation).

Study Material

All of the CBEs are book syllabi based on the manuals below:

Professional Responsibilities & Ethics – the manual is called Professional Responsibilities & Ethics for Tax Practitioners
Law – the manual is called Essential Law for Tax Practitioners
Principles of Accounting – the manual is called Principles of Accounting

The latest versions of these manuals are displayed in the shop and they can be purchased from our shop.

Studying for the CBEs

All of the CBEs require significant amounts of study. The level of detailed knowledge required in order to achieve a pass in these exams should not to be underestimated. It is, therefore, important that you give some thought to when you would wish to sit the CBEs.

To give the best chance of success, you may think about sitting each CBE separately, rather than on the same day. You should also try to obtain the study manuals earlier, rather than later and always attempt the practice questions contained within, and at the end of, each chapter in each of the manuals.  You should also take the sample exams available on our website, see more below.

The volume of information is significant and you will be required to know it at a micro level. However, you should bear in mind that the syllabi have been carefully devised to expose tax students to the accounting, law and ethics you will come across during your careers and it is therefore essential that, to become a qualified tax practitioner, you can demonstrate a full understanding of these areas.

Before you book to sit your CBE, make sure you have watched the tutorial and sat the Sample exams, as outlined above.  The sample questions were chosen to give you the same spread of topics as you will face in the real exam and they will give you the best indication of whether or not you are ready to sit the exam. Try to attempt them without your learning material and see if you can score 60% within the permitted time. 

To prepare best for the CBEs, you should go back to the manual you are studying from and look at any questions you got wrong and find the relevant detail in the manual.  This way, you are ensuring you understand why you got the question wrong and what the correct answer would have been.  You can always re-take the sample exams to ensure you have definitely understood the information in the manuals.

Study Methods

As you will have realised, to achieve success in the CBEs you will need to remember the material.  Everyone has their own method of remembering things, no one way is better than another, and you will probably know from previous exams you have sat which is best for you.

However, here are some tips that may help:

Revisit your notes several times. This will fix them in your mind better than a ‘once and for all’ approach.

As outlined above, question practice is key.  Make sure you practice the questions at the end of each chapter in the manuals and take the sample exams.

Use trigger words for a topic and then list beside that trigger word the points you need to know. Remembering the trigger word should bring back the full list.

Association – this is where you link a number of facts to a journey. As you move through the journey, you recall each point at the landmark you have linked it to.

During the Exam

Taking a CBE is naturally a different experience to a traditional written exam. You will be given questions which have been randomly selected within certain parameters from a substantial question bank. You will have 60 minutes with which to answer the questions.

You also have the facility to skip questions and go back to them later, or to ‘flag’ them for review if you are uncertain of the answer you have given.   Please see the frequently asked questions for more information.

Key features of the look and feel of the CBEs are outlined below, but the best way to get used to it is to complete the Sample exams.

Progress Bar

At the top of the screen there is a progress bar showing you how far through the exam you are.

Question list on the left hand side of the screen 

This will make it easier for you to navigate between questions and also see which questions you have flagged for review.

Strike Out 

During the exam, a Strike Out feature is available to help you visually eliminate possible options from consideration. A struck-out option will remain present as you navigate through the exam, unless you select to remove it.

You may strike out as many or as few options as you like.

Highlighting

During the exam, you will be able to highlight text in the passage area and in the questions that you feel are important to refer back to as you progress through the exam. The highlight will remain present as you navigate through the exam, unless you select to remove it.

To highlight text, hold down the left mouse button and drag the cursor over the desired text and click to highlight it.

Technique

Good exam technique is just as important for a CBE as for any other exam, but the challenges you face will be different. Here are some tips to help you make the best use of the 60 minutes:

Some questions are longer than others. If the length of the question is daunting, skip it and go back to it at the end when you have attempted the others. You will then, hopefully, be calmer and will know how much time you have left.

Try to answer the short questions in 30 to 40 seconds, to give you extra time on the longer questions.

Don’t forget to breathe!

Above all, don’t forget the CBEs are not set to trip you up, we want you to succeed. A well prepared student WILL pass.

GOOD LUCK!

","2021-04-12T00:00:00Z",[],[],[],["151","17","153"],["154","1","156"],[],[],[],[],[],[],[],[],[],[],[],[],[],[],"You can find a list of FAQs on the CBEs below. You can also type in any question you may have into our chatbot, TaxBot, which can provide you with a comprehensive amount of information. ",[],[],[],[],"

What is the pass mark for a CBE?
\nTo pass a CBE, you will need to score 60% of the available marks.

When can I sit a CBE?
\nTo book a CBE you must be a registered CTA student who has been issued with a student identification number by the CIOT.

If your registration as a student has expired you must re-register before you will be able to make a booking. Once your re-registration has been approved you will be able to book your examinations. If you are registering as a student for the first time, then you will need to allow for a 21 day period before you can book your exams.

Subject to availability and opening hours you will be able to take the CBEs at a time of your choosing. Smaller Test Centres may have reduced opening hours. Some weekend and early evening appointments will be available at certain centres.

You can book your CBEs here.

Are the three CBEs exactly the same?
\nNo. The main difference is that the Accounting CBE is 40 questions in one hour, whereas for Law and Ethics it is 50 questions in one hour.

For the Accounting CBE only, you are able to take in a basic calculator (Non-Accounting, Non-Scientific), but please note there is also a calculator onscreen available for use with every single question. This is the same rule whether you are sitting at a physical Test Centre or remote.

There is no onscreen calculator on any of the Law or Ethics questions, nor are you allowed to take any sort of physical calculator into the test room.

Can I sit a sample exam?
\nYes, click here for the sample exams in Accounting, Law and Professional Responsibilities & Ethics. 

The sample CBEs last for 60 minutes each and you will need to correctly answer 60% of the questions set in order to pass.

These questions have been withdrawn from the live bank of questions and chosen to give you the same spread of topics as you will face in the real exam. These will give you the best indication of whether or not you are ready to sit the examination. Try to attempt the examination without your learning materials and see if you can score 60% in the permitted time.

These mock CBEs are made available to you solely for the purpose of assessing your proficiency level and the mark you achieve will not be recorded. You are expressly prohibited from publishing, reproducing or transmitting this examination, in whole or in part, without the express written permission of the CIOT.

Can I claim an exemption for a CBE?
\nYes, dependent on the qualification that you hold you may be eligible for an exemption.

What fee do I need to pay to take a CBE?
\nPlease see our CBEs section for details on fees and also how to book.

What is the format of the CBEs? What kind of questions will be set?
\nEach of the CBEs will be of one-hour duration and made up of a mixture from four different question types:

Multiple choice questions – where you will be required to identify one correct response from a choice of four.
Multiple response questions – where you will be required to identify several correct responses from a choice of four.
Drop and drag questions – where you will be required to drag the relevant answer to the correct location (called a “drop zone”) onscreen.
Select from a list questions – where you will be required to identify the correct response from the options presented in the drop down box.

Each question type is worth one mark. You will be allocated the relevant number of questions to answer within the hour permitted for each CBE. At least 60% of the responses to the questions must be correct to pass each CBE. A short section will be provided before the start of each CBE in order to allow you to familiarise yourself with the format, but the best way to familiarise yourself of both the style and type of questions and how you will be tested on the day is to to watch the tutorial video that is available here.

What do I need to study to pass the CBEs?
\nAll questions are drawn from the latest editions of our CBE Study manuals which can be purchased from our online store. A free supplement is available if you intend to sit the Law CBE according to Scots Law.

Is there any limit to the number of attempts permitted to pass the CBEs?
\nNo. However, your passes in the CBEs will be valid for nine sittings and you must be a registered active student in order to sit these exams. If your student registration has expired, then you will need to re-register prior to booking.

How do I book a CBE?
\nYou must book via the Prometric website, here. You will need your student registration number, a valid email address and a debit or credit card (American Express is not accepted) in order to make a booking. Should you experience any problems using the online booking facility please contact us by email at education@ciot.org.uk, by telephone on 0844 5796700 or +44(0)20 7340 0550 or by letter to our normal postal address and we will resolve them for you. Important - if you need to sit the Law CBE according to Scots Law, you must contact us to ensure that this option is made available to you.

Take care to select the correct option when booking as this cannot be amended later.

Why am I receiving an error message when I attempt to log-in to the Prometric site to book a CBE?
\nPlease ensure that you have entered your student number and first four letters of your surname into the boxes provided, with no spaces before or after them. Also ensure that you have not entered all the letters of your surname in capitals. Please ensure that you have cleared your browsing history and cookies before you attempt to log-in to the site. If you are still experiencing technical issues, please contact us via email: education@ciot.org.uk. 

Can I reschedule my appointment?
\nYes, you may do so via the reschedule option on the online CBE booking system, although this will incur a charge as follows:

If request made more than 29 days before original appointment date - no charge.
If request made between 5 and 29 days of original appointment date - £15 charge per CBE rescheduled.
If request made less than 5 days before original appointment date - £30 charge per CBE rescheduled

CBEs cannot be rescheduled on the day they are due to take place. 

How do I obtain a receipt for the payment I made to Prometric for the CBEs?

You may print a receipt or have one emailed to you, through the Prometric website. To obtain a receipt, select the \"Confirm my test\" icon provided on the right-hand side of the Prometric CIOT welcome page. You will then be prompted to enter your 16-digit CBE booking confirmation number which begins with 8800 (do not enter the hash symbol) and the first four digits of your surname. You can then choose to select the option of printing your receipt from the webpage or requesting for the receipt to be emailed to you.

The CIOT cannot issue receipts for this transaction, as the payment is processed through the Prometric billing system and website.

I have lost my confirmation email and do not know my confirmation number, can it be resent?

Please contact us at education@ciot.org.uk. 

What provision is made if my personal circumstances mean that I need longer than one hour to complete a CBE?

You should inform us before booking the CBEs and will be required to complete an application form, which you can obtain by contacting us.

The form will need to be completed and returned to us with evidence of your condition supplied by a medical practitioner or other appropriate documentation (e.g. if you are dyslexic an Educational Psychologist's report).

The CIOT will then contact to you inform you of the extra time and any other special arrangements that you will be allowed. You may then book your CBEs online through the Prometric website and will be asked to confirm the extra time that you have been awarded is as confirmed. Please note: Extra time of 25% will equate to 15 minutes extra in the CBE, however it will be reflected on the Prometric portal and your confirmation email as 30 minutes.

You can contact us by email at education@ciot.org.uk or telephone 0844 579 6700 or by letter to our normal postal address.

All Prometric test centres have step-free access for wheelchair users.

I have a medical condition, I may need access to food and/or special facilities at the centre or in the remote location of my choice, what do I do?

If you have a condition that may require alternative arrangements, please contact us, we will liaise with the Test Centre to ensure measures are put in place or to ensure your proctor is aware if you are sitting remotely. An example might be if you are diabetic and need access to a snack during the exam or blood sugar monitoring equipment.

Advanced notice is always required otherwise this will not be permitted.  Please contact us before you book your CBE examination. If you require additional time for the examinations, please refer to the above information.

What will I have available to me when I sit down to take my test at the Prometric centre?

At a physical Test Centre, you will be provided with a note pad and a pencil (for remote exams you will have an online scratch pad to use, as you are not allowed paper nor pens). You will not be allowed to take in things such as pens and pencils.  For the Accounting CBE only, you are able to take in a basic calculator (Non-Accounting, Non-Scientific), but please note there is a calculator onscreen available for use with every single question.

You are permitted to take water and drinks into your exams as long as the following points are followed.
The container must have all labelling removed. If the label cannot be removed then it can be allowed into the room
No containers will be allowed if it has a large non- transparent lid attached.
Only containers listed above are allowed and no others such as cups, cones or cans are allowed in the test room at all.
The container must be kept viewable at all times via the DVR system and on the desk.
If any candidate refuses to remove labelling then they must be advised the container will not be allowed into the test room.
The candidates must also be advised that they are NOT allowed to remove lids from containers or sports bottles and only permitted if it is removed to take a drink. (This should only impact personal containers or sports top bottles).
The containers will be inspected as part of the enhanced security procedure.
\n
\nPlease ensure you read through Prometric's FAQ here

What am I required to bring to the Test Centre? What about for a remote CBE?

It is the same whether you are sitting at a Test Centre or doing a remote CBE - you MUST have with you one piece of a current official photographic ID containing your signature e.g. passport, photocard driving licence.

Failure to provide this will result in entry to the test centre being refused and forfeiture of your test fee.  For a remote CBE, if you do not have the correct ID you will not be able to progress to sit your CBE and will result in forfeiture of your test fee. This rule will be strictly enforced.

If you do not have permissible ID documents you should contact us before booking a CBE appointment.

What happens if I am late for my appointment?

At a Test Centre, you should still present yourself as it is possible that you may still be able to sit your CBE should a vacant test slot be available. However, if you are late for your appointment and the centre has no available slots then you will be unable to sit the CBE and will forfeit your fee.  

You should aim to arrive at the Test Centre at least 15 minutes prior to the appointment time in order to allow time for the compulsory identity checks before the CBE is due to start.

If you are sitting a remote CBE, you must login to ProProctor up to 30 minutes before your scheduled test time, but definitely no later than your test time.  If you are late logging in, you should still attempt to connect, but if you have missed your timeslot there is no obligation for Prometric to allow you to sit your remote CBE.

Are there contact details for the Test Centres?

No - please direct all enquiries to us by email at education@ciot.org.uk.

How do I find my way to the CBE Test Centre I have chosen?

You will be provided with the address of and directions to the test centre when you book your appointment.

Is there parking available at the Test Centres?

Parking is not generally available at the Test Centres - it is suggested that you park in a nearby public car park or travel to the centre by public transport.

What happens during the test appointment at Test Centre?

Lockers are provided for you to secure your belongings as only the required ID documents may be taken into the testing suite (plus a basic calculator for the Principles of Accounting CBE). The CBEs are closed-book exams; you are not permitted to use any textbooks, legislation or notes. You will be shown to your allocated workstation by the invigilator.

You must not bring any personal/unauthorised items into the testing room. Such items include but are not limited to: outerwear, hats, food, drinks, purses, briefcases, notebooks, pagers, watches, cellular telephones, recording devices, and photographic equipment.

If you need access to an item stored in the test centre during a break such as food or medicine, you must inform the Test Centre Administrator (TCA) before you retrieve the item. You are not permitted to bring your own tissues into the test room, if you require these please ask your TCA who will happily provide you with these.

If you are taking more than one of the CBEs at a single session an, optional 10 minute break between them will be provided.

You are allowed to bring soft ear plugs (with no wires/cords attached) or centre-supplied tissues in the test room.

Any clothing or jewellery items allowed to be worn in the test room must remain on your person at all times. Removed clothing or jewellery items must be stored in your locker.

You are advised not to take valuable belongings with you to the centre, as neither Prometric nor the CIOT will be liable for any loss of or damage to your possessions.

Please ensure that you read through the full Testing Centre Regulations on the Prometric website prior to attending your exam.

What happens if I need to leave the workstation at a Test Centre during the CBE?

If you need to use the lavatory or take any medication during the CBE you should raise your hand to alert the invigilator. You may leave the test area temporarily but the allowed time for the test will continue to elapse while you are away. 

Am I allowed to have a pen and paper on my workstation when I am testing remotely?

No. There is an online scratchpad you can use.

Please note the only CBE which you can have anything with you on your workstation to use is the Accounting CBE, where you can have a basic, non-scientific non-programmable calculator with you. Please note that there is a calculator onscreen available with every question, so you do not need to have a physical calculator with you, but if it is your personal preference to have one you have that option for the Accounting CBE.

What measures are in place to prevent cheating at a Test Centre during the CBE?

Prometric Test Centres are monitored by experienced invigilators supplemented with video recordings of the test area. The test area is constantly monitored while candidates are working.

If you believe you have witnessed any malpractice on the part of another candidate then you are encouraged to report this, in confidence, to an invigilator who will investigate and report to the CIOT.

Will I be asked to remove any items of clothing or jewellery?

You will be asked to remove your watch and leave it in the secure locker allocated to you.

You may also be asked to remove items that could cause a distraction to other candidates, such as bangles.

What security checks are carried out prior to entry to the test area at a Test Centre?

As well as checking your ID documents you will be screened in a similar manner to airport security. This may involve the use of a metal detector, emptying pockets and asking you to roll up your sleeves and trouser legs.

Whilst these measures may seem intrusive they are an essential part of the process to ensure secure delivery of tests to all candidates. Please note, candidates with implanted medical devices are excused from the metal detector, however pregnant women and minors will be required to undertake this security measure.

When and how will I be notified of my result?

You will receive your result onscreen immediately after your exam. You will also be emailed your score within 24 hours of sitting your exam.

If you have not received this email within 24 hours of testing, please check your junk or spam folders.

This email can also be accessed via the score report portal, which is available to a candidate to check their own result.  Details of how to access the score report portal will be in the email you receive. 

Please note we are unable to provide a breakdown of your results.

If I am unsuccessful in a CBE, how quickly can I rebook an appointment?

Please allow at least 24 hours before attempting to book a re-sit in order for your result to be processed fully. Attempting to book earlier than this may result in your application being declined by the online booking system or an alternative examination option being available on the Prometric site, rather than the exam you have just sat.

What can I do if I am not satisfied with my experience of the CBEs?

In the first instance you should contact us by email at education@ciot.org.uk or by letter to our normal postal address. You must do so within 21 working days of sitting the CBE concerned.

Staff at the Test Centre will not be able to provide any feedback on the content of the CBEs or your results.

Will my Principles of Accounting CBE pass or exemption be carried across to my CIOT record in the same way as my other Computer Based Examination passes?

If you pass the Principles of Accounting CBE, then the pass will be transferred to your CIOT student record with a validity period of nine sittings from the pass date (this is the same validity as the two CBEs in Law and Professional Responsibilities & Ethics).

How will the Principles of Accounting CBE affect me as a Tax Pathway student?

As a Tax Pathway student you will be required to complete or become exempt from the Principles of Accounting CBE to become either ATT or CTA exam qualified.

If an exemption from the Principles of Accounting CBE is claimed by virtue of passing the old ATT Paper 2: Business Taxation & Accounting Principles prior to 2019, then you would be required to sit the CBE to become CTA exam qualified.

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"69"},"ba58d777-b5db-422c-a699-d60229540eb9","2023-09-14T11:47:31.7128358Z",[],"Computer Based Exams (CBEs)",[],[],[],[],"Content","

Computer Based Exams in Law, Professional Responsibilities & Ethics and Principles of Accounting: £100 per CBE.

View further details, including booking the CBEs, on the CBEs page.

","You can find a list of FAQs on the exams below. You can also type in any question you may have into our chatbot, TaxBot, which can provide you with a comprehensive amount of information. ",[],[],[],[],"

The exam is modular but can I sit all the exams together?
\nYes. The exam structure is modular, although this does not preclude you from taking the requisite exams at one sitting should you wish to do so.

What are the exams?
\nThere are two written Advanced Technical exams, one written Awareness exam and one written Application and Professional Skills exam. In addition to this there are three one-hour Computer Based Exam (CBEs) on Principles of Accounting, Professional Responsibilities & Ethics and Law. These three CBEs can be sat separately. Full details can be found here.

What is the pass mark?

CBEs: You will be allocated up to 50 questions. To pass the CBEs at least 60% of the responses to the questions must be correct.
Awareness and Advanced Technical: The pass mark for the Awareness and Advanced Technical tax exams is 50% of the total marks (there is also a requirement for a minimum mark to be achieved in each module of Awareness).
Application and Professional Skills: To pass the Application and Professional Skills paper you are required to demonstrate competence in each of three skills.

How do I choose what options to sit for each paper?
\nYou must choose two Advanced Technical exams from a choice of seven. The Awareness paper is comprised of three modules and you cannot take them on the same subject as the corresponding Advanced Technical exams. You choose one one Application and Professional Skills question from a choice of five. 

Is there a date by which the three CBEs must be passed?
\nThe normal rule is that all three CBEs must be passed before the exam closing date for your final written tax paper(s). For the May session this is the last day of February and for the November session this is the last day of August. This would not include the late entry period for either session.

How long is a pass valid for?
\nPasses are subject to the seven sitting rule if they are for tax exams or the nine sitting rule if they are for the CBEs.

How long does it take to complete the CTA?
\nMost typical CTA students complete the exams in two years. One important point to note is regardless of how quickly students may complete the exams, the CTA qualification is not awarded until they have three years of relevant professional experience, and have applied to become a member of the Chartered Institute of Taxation.

","2021-04-20T00:00:00Z",[],[],[],["153","430","431"],["156","433","434"],[],[],[],[],[],[],[],[],[],[],[],[],[],[],"You can find a list of FAQs on exemptions below. You can also type in any question you may have into our chatbot, TaxBot, which can provide you with a comprehensive amount of information. ",[],[],[],[],"

Eligibility

What exemptions am I eligible for?
\nYou can check the full exemption list offered to see if you are eligible. If your qualification is on the list, please make sure that you meet all of the criteria outlined.
\n
\nIf I am eligible for exemptions, do I automatically get them?
\nExemptions are not automatically awarded and need to be applied for via the CIOT Portal. When applying you will need to upload two pieces of evidence for your qualification and pay the relevant fee(s).
\n
\nCan I use professional experience to claim an exemption?
\nYou cannot use professional experience or academic qualifications to claim an exemption. Only professional qualifications will permit you to apply for an exemption.
\n
\nCan I use multiple qualifications to claim exemptions?
\nYou can, yes.
\n
\nCan I apply for an exemption for more than one exam?
\nYou can, yes. The full exemption list will show which qualifications offer more than one exemption.
\n
\nCan I take an exam and then apply for an exemption if I am unsuccessful?
\nNo. If you unsuccessfully sit an exam, you would not then be able to claim an exemption if you are eligible for that exam.
\n
\nI am on the ACA CTA Joint Programme; can I claim exemptions?
\nACA CTA Joint Programme students cannot claim exemptions from any of the CTA papers. However, you may be able to claim CPL with ICAEW.

Application Process

When should I apply for an exemption?
\nStudents can apply for exemptions at any point in their studies before they sit their final exam.
\n
\nDo I need to register as a student before applying for an exemption?
\nYou can only apply for exemptions once you have registered as a student and your application has been approved. You can apply to be a student on the CIOT Portal.
\n
\nHow long does it take to process an exemption?
\nOnce submitted, your request will be reviewed within five to ten working days.

Exemption Requirements

Do I need to meet all of the criteria outlined on the exemption list to claim an exemption?
\nYes. All of the requirements for each qualification must be met to claim an exemption(s).

I have an academic qualification; can I apply for any exemptions?
\nExemptions are only offered for professional qualifications, not academic qualifications.
\n
\nI have not fully completed a qualification on the exemption list, can I apply for an exemption?
\nNo. You need to have fully completed the relevant qualification to claim an exemption.
\n
\nI sat an older version of a paper listed as a requirement, can I still claim an exemption?
\nYou would need to sit the version of the paper listed as a requirement in the exemptions list to be eligible for the exemption. You cannot sit the version of the paper outlined in the exemption list once you have completed the qualification to then qualify for the exemption.
\n
\nI claimed an exemption from one or more of the papers in the qualification that I hold, am I still eligible for the exemption?
\nTypically, yes although you need to have sat at least one paper with the qualification that you are applying with. However, if you are required to have completed a paper to claim an exemption, you need to have sat that specific paper to be eligible.
\n
\nI have an Application and Interaction credit; can I apply for the Awareness exemption?
\nNo. If you currently hold an Application and Interaction credit then you would not be able to apply for the Awareness exemption. If your Application and Interaction credit lapses, then you would be able to apply for the Awareness exemption.
\n
\nI have an overseas qualification, am I entitled for an exemption?
\nAll of the exemptions offered by the CIOT are on the exemption list. If your qualification is not on the list, then it would not qualify you for an exemption. If you hold a European professional qualification, then you can apply for an exemption using the exemptions application form for recognition of overseas professional qualifications.

Evidence Requirements

What evidence do I need to supply to support an exemption application?
\nTypically, students supply a transcript of results or a membership certificate to support their applications. If the exemption requires a specific paper, then you would need to submit a transcript of results. The CIOT does not accept invoices, bank transfers, webpage screenshots or email correspondence for the purposes of exemptions.
\n
\nIf I am ATT exam qualified, what evidence do I need to provide?
\nTypically, students upload their exam result letters, membership certificates or Certificates of Competencies.

My name has changed since I completed my qualification, what should I upload?
\nAlongside your original piece of evidence, please upload a marriage certificate, deed poll or another piece of legal documentation confirming your change of name.

","2021-04-28T00:00:00Z",[],[],[],["429","153","431"],["432","156","434"],[],[],[],[],[],[],[],[],[],[],[],[],[],[],"You can find a list of FAQs on the ACA CTA Joint Programme below. You can also type in any question you may have into our chatbot, TaxBot, which can provide you with a comprehensive amount of information. ",[],[],[],[],"

Where do ICAEW and CIOT work together?
\nICAEW and CIOT work together to review the syllabus and consult with stakeholders to ensure that this paper continues to meet the need of major corporate practices.

How is the Joint Programme different from studying the CTA, once qualified as an ICAEW Chartered Accountant?
\nUnder the sequential route to qualification of both ICAEW and CIOT, you undertake the ACA by successfully completing professional development, ethics and professional scepticism, 3-5 years practical work experience and 15 accountancy, finance and business modules. Once you become an ICAEW Chartered Accountant you then register as a CIOT student, complete the CTA qualification and apply for membership of the CIOT. The Joint Programme enables you to study the ACA and CTA qualifications simultaneously and to sit two less examinations.

Why would anyone train as an ACA first and then do the CTA now the Joint Programme is available?
\nThe traditional, individual route to both qualifications will be more appropriate for students who do not work with Owner-Managed Businesses/Corporates or Indirect Tax, or did not make the decision to specialise in tax at the beginning of their training.

How long does it take to complete the Joint Programme?
\nIt is anticipated that it will take three to four years to complete the Programme. This does depend on workload, scheduling of courses, study and exam results.

What fees are involved?
\nYou must pay the appropriate ICAEW and CIOT fees for student registration and exams. Click below for a Summary of fees. 

How do I sign up to the Joint Programme?
\nStudents must be registered as an ACA student before they can apply for the Joint Programme. A copy of their ACA student registration communication confirming their ACA student number must be submitted to the CIOT to register onto the Joint Programme.

Can current ACA or CTA students join the Joint Programme?
\nACA students can join the Joint Programme if they have not yet completed the Business Planning: Taxation module. CTA students can join the Joint Programme provided they have not yet passed two CTA Advisory Papers or the CTA Taxation of Larger Companies and Groups Advisory Paper.

Can an employer offer both the Joint Programme and the more traditional, individual route to the ACA and CTA qualifications?
\nYes, there is complete flexibility to all employers.

Do students have to work in a tax role?
\nThe Joint Programme and the TOMC Paper assumes that candidates will be in a tax role, gaining practical experience of the taxation of major corporates. The Indirect Taxation route assumes that candidates will be in an indirect taxation role.

Is there a time limit for students on the Joint Programme?
\nTo gain membership of the CIOT via the Joint Programme, you must complete the exam requirements of both the CIOT and the ICAEW. You can attempt ACA exams until you reach the maximum of four attempts. You have no limit on the number of attempts on the CTA examinations. A CTA examination credit for passing remains valid for the next seven sittings following the sitting at which the credit was obtained. Professional Responsibilities & Ethics passes will remain valid for the next nine sittings.

Your CTA exam passes must be valid at the point you complete your ACA exams in order to apply for CIOT membership.

If I choose an ADIT Paper as my second CTA paper will I gain the ADIT qualification?
\nNo. To gain the ADIT qualification students are required to register as an ADIT student and complete the requirements of this qualification. If a Joint Programme student chooses and passes an ADIT paper, it will count towards the ADIT qualification and will be valid for five years from the date of passing. If the ADIT qualification is not completed within this five year period, the student will have to sit the same paper again or another ADIT paper.

",[],[],[],["429","153","430"],["432","156","433"],[],[],[],[],[],[],[],[],[],[],[],[],[],[]]

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