Owner Managed Business Specialism

The Owner Managed Business Specialism is designed for students specialising in the tax affairs of private businesses from the start of their training.

A summary of the Owner Managed Business route to ACA and CTA. This programme can be undertaken by current and new ACA students.

To achieve the ACA and CTA qualifications students must successfully complete:

14 of the 15 ACA modules – not the Professional Level Business Planning: Taxation;
CTA Advisory examination: Taxation of Owner Managed Businesses;
CTA Professional Responsibilities & Ethics examination (this can be taken at any time before exam entry for the final CIOT examination);

One additional CIOT paper as detailed below:

  • one existing CTA Advisory paper (excluding Owner Managed businesses); or
  • one CTA Application and Interaction Case Study; or
  • one ADIT (Advanced Diploma in International Taxation) examination, either Paper 2.09 United Kingdom or Paper 2.10 United States. Find out more on ADIT at www.tax.org.uk/adit-advanced-diploma-international-taxation;

and the professional development, ethics and professional scepticism and practical work experience components of the ACA and CTA. (This includes completing the CTA examination in Professional Responsibility & Ethics.)

To register as a CIOT and ICAEW member, students will also have to demonstrate that they have at least three years’ relevant professional experience.

Past Exam Papers and Suggested Solutions
View how to Register, Fees, Tuition and Study Options