Application and Professional Skills (APS)

Pre-seen information will be sent to all candidates prior to the exam. It will be provided two weeks in advance of the examination. Candidates will only receive the pre-seen information for the exam they have entered for.

No exemptions will be permitted and specific rules will be in operation for ACA CTA Joint Programme candidates.

APS examination

Candidates will be required to demonstrate competence in each of three skills:

  1. Structure - this covers the structure of the whole answer
  2. Identification and Application
  3. Relevant Advice and Substantiated Conclusions

The pre-seen information will give background details relevant to the client in the question, but it will not guide candidates as to the actual examination question requirements. It is intended that the pre-seen information will better equip candidates to deal with the case study in the examination environment and makes the question more aligned to a client situation in which they may be involved. 

Candidates may discuss the pre-seen information with whomever they choose.

Sample APS papers

See sample papers below for each APS question.

You can also find past paper here and APS past papers are available from May 2019 when the current CTA exam structure started.


Owner-Managed Businesses - Sample APS paper


Inheritance Tax, Trusts & Estates - Sample APS paper


Taxation of Larger Companies and Groups - Sample APS paper


Human Capital Taxes - Sample APS paper


Taxation of Individuals - Sample APS paper


VAT and Other Indirect Taxes - Sample APS paper


The following document provides information regarding the marking of the APS paper and it is applicable to all of the sample papers.