Revised CTA Examination

Revised CTA Examination

The purpose of the CTA examination is to establish that candidates are capable of giving the very high standard of taxation advice expected of a Chartered Tax Adviser. This involves evidencing knowledge of a wide range of tax issues and demonstrating, in areas of tax chosen by them, in-depth competence and the ability to give concise and relevant written advice which is comprehensive, technically correct and commercially sound.

Following an extensive 18-month review, a number of changes will take place to the CTA Qualification.  The current modular examination structure has been in place since 2009. Since then, the world of tax (and the skills required of tax practitioners) has changed fairly significantly and the CTA qualification has been revised to reflect this.

Most of the changes are effective from the May 2019 examination session. Transitional provisions for existing students have been carefully considered to ensure that the changes for those part way through the qualification will be as straightforward as possible and will not unfairly disadvantage any student.  Key changes include:

From the November 2017 examination session

  • The ‘five sitting rule’ for the validity of CTA written examination passes will be extended to a ‘seven sitting rule’.

From the May 2018 examinations

  • Taxation of Major Corporates (TOMC), which is an ACA CTA Joint Programme examination, and Advanced Corporation Tax (ACT), the CTA Advisory examination, will be merging.

From 2019

  • The Requirement for a Confirmation of Eligibility to sit the CTA examination will cease.
  • The Awareness modules in Accounting and in Environmental Taxes, Excise Duties and Stamp Duties will be withdrawn.
  • An exemption from the Awareness examination will be available to students with certain professional qualifications.
  • The Advisory examination syllabi will be reviewed to ensure continued relevance. In particular, the two Indirect Tax Advisory examination syllabi will change and these two examinations will be renamed.
  • The Application and Interaction examination will change and be renamed. No exemptions will be permitted. Specific rules will be in operation for ACA CTA Joint Programme students.
  • A one-hour Computer Based Examination (CBE) in Principles of Accounting will be introduced. Students may apply for an exemption if they have certain qualifications.
  • The manuals "Essential Law for Taxation Practitioners" and "Essential Accounting for Tax Practitioners" will be revised.

You can view the Application and Professional Skills sample papers, here.

The downloadable documents below provide full details, and you can click here for the FAQs.