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 have been implemented and are now taking place to the CTA Qualification. 

Most of the changes still to take place are effective from the May 2019 examination session. The video below outlines the change process and timescale.

From 2019 key changes include:

  • 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  • The Awareness modules in Accounting and in Environmental Taxes, Excise Duties and Stamp Duties will be withdrawn.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 (now called "Advanced Technical") 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 “Domestic Indirect Taxation” and “Cross-Border Indirect Taxation”.
  • The Application and Interaction examination will change and be renamed  “Application and Professional Skills”. 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.

You can click here for the FAQs.