The Next Generation ACA CTA Joint Programme – overview FAQ

There are a number of reasons for change: 

1. To ensure the ACA CTA Joint programme fits with the Next Generation ACA 

 
The ACA qualification has changed. Students registering for the ACA from 1 July 2025, commencing their studies from September 2025, will follow the Next Generation ACA structure. The tax-related elements of the Next Generation ACA syllabus are different than under the old structure, meaning that we needed to re-examine the syllabi of the ACA and CTA side-by-side and look at how we could best deliver an effective Joint Programme for the future.  

1. Addressing feedback 
   As part of making these changes, the CIOT felt it was important to address feedback we had received that students found the CTA elements of the Joint Programme challenging, because the specialist option candidates had to choose for their first CTA paper was set at the equivalent of academic Level 7 (using the Regulated Qualifications Framework as a benchmark).  
    
   As a result, we are introducing to the Joint Programme an academic Level 6 equivalent paper to be delivered as part of the CTA elements of the qualification – the Tax Knowledge and Skills paper.  

The aim of the Tax Knowledge and Skills paper is to better support students in their taxation studies, providing a smoother transition to the Advanced Technical or Application and Professional Skills paper chosen in the student’s specialist area.  

1. Breadth of tax knowledge and development of skills 
   The Tax Knowledge and Skills paper develops students’ breadth of tax knowledge at a high level, equipping them to identify areas where their own specialist area interacts with other areas of taxation. It also aims to develop students’ skills in preparation for the final stage examination. 
    
2. Future-proofing 
   Making these changes has also given us the opportunity to closely re-examine the syllabi of both qualifications side-by-side, and the creation of the Tax Knowledge and Skills paper will ensure that the ACA CTA as a joint study programme continues to deliver for the future. 
    
   As the CIOT is planning changes to the CTA qualification from 2028, making changes to the ACA CTA Joint Programme now allows us to align the programme to the new CTA structure from 2028. This means that we should be able to avoid further substantive changes when the new CTA structure is rolled out. 

The new CTA structure for launch in 2027 for first sittings in 2028 is still to be finalised, but the CIOT has planned current changes to the ACA CTA Joint Programme to ensure that further changes will be minimal.  

Students enrolling with the ICAEW on the Next Generation ACA from 1 July 2025 who want to study for the ACA CTA Joint Programme will enrol onto the revised Joint Programme which has been designed specifically to fit with the Next Generation ACA.  

The first sitting of CTA papers under this revised Joint Programme will be in November 2026, as this is when the Tax Knowledge and Skills paper will be introduced.  

If you registered for the ACA up to 30 June 2025, transitional rules apply:  

• If you have completed your ACA Principles of Taxation Certificate Level paper and Tax Compliance paper and have started your CTA tax papers by attempting your specialist Advanced Technical paper by the May 2026 CTA examination session, you will continue to follow the previous Joint Programme.  
• Otherwise, you will be transferred to the Next Generation ACA CTA Joint Programme.  

The ACA CTA joint programme is designed to gain both the ICAEW Chartered Accountant and a Chartered Tax Adviser qualifications efficiently. How long it takes overall depends on how you phase your studies. It might take some students four years to complete, for example, whereas others might take longer. 

To gain both ACA and CTA qualifications under this Joint Programme, candidates must successfully complete all of the following: 

• ACA: 
• All Certificate Level assessments  
• All Professional Level assessments, except Professional level Tax compliance & Planning  
• Advanced level case studies  

Note that ACA CTA candidates are not required to undertake the ACA’s 30 units of Specialised Learning, as the CTA’s tax elements of the Joint Programme will be deemed to fulfil that requirement.  

• CTA: 
• Professional Responsibilities & Ethics 
• Tax Knowledge and Skills – choosing either the Direct tax or Indirect tax option 
• One CTA specialism paper, in a choice of routes we are initially introducing.  
  Direct tax 
  For those choosing the Direct tax option at the previous level, the specialism paper will be either the Advanced Technical paper or the Application and Professional Skills paper in one of the following topics, which are the initial routes we are introducing: 
• Owner-managed businesses 
• Larger companies and groups 

Indirect tax 
For those choosing the Indirect tax option at the previous level, the specialism paper will be a choice of one of the following: 

• Domestic Indirect Taxation Advanced Technical paper 
• Cross Border and Environmental Taxes Advanced Technical paper 
• VAT and Other Indirect Taxes Application and Professional Skills paper  

Under the new CTA structure from May 2028, it is planned that Indirect Taxation papers will be merged into a single option at the Advanced Technical and Application and Professional Skills level.   

In total, there are 16 assessments in the Next Generation ACA CTA Joint programme.  

The three CTA elements are consistent between both of the revised Joint Programmes that we are introducing with ICAEW and ICAS – the Next Generation ACA CTA Joint Programme and the CA CTA Joint Programme 2026+. 

In designing this Joint Programme, we have examined in detail where the ACA and CTA syllabi overlap in terms of knowledge and skills development. We have also taken into account academic research which indicates that skills developed as part of a joint programme of study are more likely to be transferable from one discipline to another.  

For this reason, students following the Next Generation ACA CTA Joint Programme do not have to sit the following elements of the full CTA: 

• The Awareness paper 
• The Law examination 
• The Principles of Accounting examination 

To ensure students have the required mix of breadth of technical knowledge, specialist tax knowledge in a chose area and advanced skills, ACA CTA JP students have to sit Tax Knowledge and Skills and a choice of Advanced Technical or Application and Professional Skills examination. These two papers are in place of the two Advanced Technical papers and one Application and Professional Skills paper in the full CTA (which is planned to reduce to one Advanced Technical and one Application and Professional Skills paper in the CTA structure from 2028, at the same time as we plan to introduce Level 6 equivalent knowledge and skills assessments).  

No, you do not need to apply for exemptions from these exams if you are following the Joint Programme. The Joint Programme has been designed to ensure that these elements are covered in either your ACA or CTA studies overall, so you are not required to sit these elements of the CTA. 

CIOT does not fully mandate the order in which the papers are sat in terms of the ACA and CTA elements. However, there are some rules and recommendations, as set out below: 

• The CIOT’s Professional Responsibilities and Ethics paper is available on demand, so there is considerably flexibility when you sit it. However, we recommend that you sit this before you sit either of your other CTA papers. This is because ethical considerations are embedded with the whole of the CTA qualification and may be examined in the other examinations that form part of the Joint Programme. This paper must be successfully completed prior to sitting your choice of Advanced Technical or Application and Professional Skills paper.   
• We recommend that you sit the CTA Tax Knowledge and Skills paper after completing whole of the ACA Certificate Level, as it effectively takes the place of the ACA’s Professional level Tax compliance and Planning. However, as a minimum, you must have completed the ACA’s Tax Fundamentals Certificate Level paper, as the CTA Tax Knowledge and Skills paper assumes knowledge from it.  
• You must sit the Tax Knowledge and Skills paper before, or at the same time as, sitting your choice of CTA Advanced Technical or Application and Professional Skills paper 
• We recommend that you sit your choice of CTA Advanced Technical or Application and Professional Skills paper before attempting your ACA Advanced level papers  

Yes, you can sit both the Tax Knowledge and Skills paper and your choice of Advanced Technical or Application and Professional Skills paper together.  

However, we advise against sitting both at the same time, as the papers are intended to stage progression, with Tax Knowledge and Skills intended to be a prerequisite to your choice of final paper. We therefore strongly recommend that you have sufficient time to prepare, and that you should sit Tax Knowledge and Skills first, then your choice of specialist paper at a later sitting. 

If you do sit both together and fail the Tax Knowledge and Skills but pass your choice of final paper, you may re-sit the Tax Knowledge and Skills to achieve your overall ACA and CTA qualifications via the Joint Programme – subject to our rules relating to exam pass validity.  

The aim of the Joint Programme is that both qualifications are studied together. However, ICAEW will award the ACA qualification to candidates who have successfully completed all elements of the ACA required under the Joint Programme, plus the CIOT’s Tax Knowledge and Skills paper. This is provided that all other requirements of ICAEW membership have been fulfilled. 

Candidates may then complete the remaining CTA elements of the Joint Programme to gain their CTA qualification.  

When registering with the CIOT for this Joint Programme you choose whether you are following the Direct or Indirect route.  

This initial choice determines which Tax Knowledge and Skills option you sit (Direct Tax or Indirect Tax).   

You can then make your choice of a specialist paper (Advance Technical or Application and Professional skills). For those who have chosen the Direct tax route, the initial topic options we are introducing for the final paper are: 

• Owner-managed businesses 
• Larger companies & groups 

For those who have chosen the Indirect tax route, the final paper options are:  

• Domestic Indirect Taxation Advanced Technical paper 
• Cross Border and Environmental Taxes Advanced Technical paper 
• VAT and Other Indirect Taxes Application and Professional Skills paper  

Note: Under the new CTA structure from May 2028, it is planned that Indirect Taxation papers will be merged into a single Indirect Taxes option at the Advanced Technical and Application and Professional Skills level.   

No. When you register with CIOT for this Joint Programme, you only have to choose the Direct or Indirect option. That choice will determine which Tax Knowledge and Skills option you sit (Direct tax or Indirect tax) and which options are available to you in terms of specialist paper. 

The specialist options are as follows: 

Direct route 

• Owner-managed businesses Advanced Technical 
• Larger companies & groups Advanced Technical 
• Owner-managed businesses Application and Professional Skills 
• Larger companies & groups Application and Professional Skills 

Indirect route 

• Domestic Indirect Taxation Advanced Technical paper 
• Cross Border and Environmental Taxes Advanced Technical paper 
• VAT and Other Indirect Taxes Application and Professional Skills paper  

You make your choice of specialist paper by registering to enter the exam for your chosen paper. 

As noted above, you make your choice of specialist paper by registering to enter for that exam. We provide separate guidance on cancelling or changing exam entries.  

If you fail your choice of specialist paper, the CIOT will allow you to register to enter a different one rather than re-sit the same paper provided it fits with the Tax Knowledge and Skills option you have previously chosen (Direct tax or Indirect tax).  However, please note that your employer might require you to enter for a particular specialist paper, so you would need to check with them whether they agree to the change. 

You may be under a training contract with an employer who might specify which of the papers you have to take, based upon what best meets their business need.  

If you are making a choice between the papers, please read our guidance: 

• Advanced Technical
• Application and Professional Skills

Please note when making your choice that the fees for the Application and Professional Skills papers are around 20 per cent higher than for the Advanced Technical papers. For more information, see our fees page.  

No, the option of sitting an ADIT module under the previous Joint Programme has been removed in the Next Generation ACA CTA Joint Programme.  

The CIOT’s Professional Responsibilities and Ethics examination can be sat remotely (with a remote proctor supervising the exam session online), or in a test centre. More information can be found on our Computer Based Exam page. 

The Tax Knowledge and Skills paper and the Advanced Technical or Application and Professional Skills papers are sat in test centres.  

Yes – please read our information and policy on Alternative Arrangements.  

Yes – please see our information and policy on Special Consideration. 

The Tax Knowledge and Skills paper is a choice of:  

• Direct Tax, or  
• Indirect Tax  

You choose which route you wish to follow when registering.  

If you decide you have registered for the wrong option and want to change to the other option, we can move you across from one to the other as long as you have not already sat the Tax Knowledge and Skills paper. Please contact [email protected].  

Tax Knowledge and Skills is a Level 6 equivalent paper, designed to cover tax and law topics that are not covered in your Chartered Accountancy studies but which are required for you to become a successful tax adviser. The CIOT has tailored this paper to minimise areas of overlap with your ACA studies, while providing you with the breadth of knowledge and skills to interpret tax legislation and case law.

The examination will be of 3.5 hours duration, and will be sat in test centres.  

Further details of the paper, including the full syllabus, rubric and learning outcomes can be found in the Tax Knowledge and Skills document[link to separate doc]. We have also produced a pilot paper [link to pilot paper document]. 

This Joint Programme has been specifically designed for candidates who are studying for both qualifications together, creating a structured programme of learning. 

It is an efficient way to gain two professional qualifications at the same time.  

Taking into account academic research that indicates that skills are most readily transferable when acquired as part of a structured learning programme, the ACA CTA Joint Programme is a streamlined way of gaining both the ACA and CTA qualifications.  

If you sit ACA and CTA consecutively, in that order, the CIOT gives recognition for prior learning (certain assessment exemptions) from the full CTA programme for those who are ACA qualified. There are, however, more CTA assessments when taking this route than when studying via the Joint Programme. The CIOT is confident that the two options provide flexibility for all – those studying accountancy who recognise an early interest in tax and who want to take the CTA at the same time, and those who wish to develop a tax specialism later.  

See our further guidance for full details of the Direct Route to CTA and available exemptions.   

Not everyone decides at the outset of their ACA studies that they want to specialise in tax. Studying for the two qualifications separately – with recognition for prior learning via certain exemptions – therefore allows qualified Chartered Accountants to later study tax in greater depth if they choose to specialise. 

Yes, there is complete flexibility to all employers.  

The CIOT’s registration for the previous Joint Programme will remain open until 31 December 2025. This is because you might have embarked on your ACA CTA studies prior to the introduction of the Next Generation ACA from 1 July 2025 and will therefore be following the previous Joint Programme. However, you might not yet appear on CIOT’s systems as we do not require registration of Joint Programme students with us until four months before sitting the first CTA exam.  

If you are following the previous Joint Programme, but are not yet registered with the CIOT, you can register online. Registration is valid for four years. 

However, transitional rules to move Joint Programme students to the Next Generation ACA CTA Joint Programme will apply. This is because the old ACA papers are gradually being phased out, so all students will need to be aligned with the updated Joint Programme.  

Therefore, if you registered for the ACA up to 30 June 2025, the following applies:  

• If you have completed your ACA Principles of Taxation Certificate Level paper and Tax Compliance paper, and have started your CTA tax papers by attempting your specialist Advanced Technical paper by the May 2026 CTA examination session, you will continue to follow the previous Joint Programme.  
• Otherwise, you will be transferred to the Next Generation ACA CTA Joint Programme.  

No. Students who have registered with ICAEW on or after 1 July 2025 to study for the Next Generation ACA will need to register on the Next Generation ACA CTA Joint Programme, as this has been designed to align to the new ACA structure.   

The CIOT’s registration for students following the previous Joint Programme last for four years. We would therefore anticipate that most students will have completed their studies by the end of 2029. Note, however, that existing students will only be able to complete their Joint Programme studies under the old arrangements if they have:  

• completed their ACA Principles of Taxation Certificate Level paper and Tax Compliance paper, and  
• started their CTA tax papers by attempting their specialist Advanced Technical paper by the May 2026 CTA examination session.  

Otherwise, they will be transferred to the Next Generation ACA CTA Joint Programme.  

https://www.tax.org.uk/aca-cta-joint-programme 

The Joint Programme and the specialist route papers assume that candidates will be in a tax role, gaining practical experience of their relevant specialist field. 

To register, you must first be registered as a student with ICAEW and we will ask for confirmation of your ACA registration when you register with CIOT.  

To register for this Joint Programme, you must have either: 

• registered as an ICAEW ACA student on or after 1 July 2025, studying the Next Generation ACA, or 
• have registered with ICAEW as an ACA student up to 30 June 2025 but will not be starting the CTA elements of the Joint Programme until November 2026 at the earliest. 

Please note: Registration for the Next Generation ACA CTA Joint Programme is not yet open on the CIOT’s online portal. This will be open before the end of June 2026, in time for November 2026 exam registrations.  

If you registered with ICAEW on or after 1 July 2025 and are studying the Next Generation ACA programme, you can choose to join this Joint Programme at any time before sitting the ACA Tax Compliance and Planning Professional Level paper. 

If you have already completed the ACA Tax Compliance and Planning Professional Level exam, the CIOT will not allow you to join the Joint Programme. 

If you registered for the ACA up to 30 June 2025, you can join the Next Generation ACA CTA Joint Programme provided you have not completed either: Business Planning: Taxation (under the old ACA structure) or Tax Compliance and Planning (under the Next Generation ACA structure).  

To be able to transfer to the Joint Programme as an existing CTA student, you must not have completed any of the Advanced Technical or Application and Professional Skills papers. 

You must first register as a Next Generation ACA student with ICAEW.  

You start your ACA studies. You do not have to register with CIOT immediately as a Joint Programme student, but you must register with us four months before you want to sit your first CTA exam on the Joint Programme. The student registration deadlines are therefore:  

• 31 December to sit an exam the following May (note, if you are sitting a CTA paper under the ACA CTA Joint Programme up to and including May 2026, this will be under the previous Joint Programme 
• 30 June to sit an exam the following November – so this is 30 June 2026 for the first sitting of papers under the new JP in November 2026  

We will ask for confirmation of your ACA registration (including date of registration) when you register with CIOT.  

Please note: Registration for the Next Generation ACA CTA Joint Programme is not yet open on the CIOT’s online portal. This will be open before the end of June 2026, in time for November 2026 exam registrations.  

Once you have been accepted as a CIOT student you will next need to enter for your examinations – see our separate guidance on exam entry and deadlines. 

The CIOT’s registration for the Joint Programme is valid for four years. If it takes you longer than this to complete your studies, you will need to re-register and pay a further registration fee.  

In addition, you need to complete the whole of the Joint Programme before your CTA exam passes expire. Validity of exam passes is as follows: 

• Professional Responsibilities and Ethics: nine examination sessions 
• Tax Knowledge and Skills: seven examination sessions 
• Advanced Technical or Application and Professional Skills papers: seven examination sessions 

To 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 (Certificate Level and Professional Level exams, with no limit on the Advanced Level).  

There is no limit on the number of attempts on the CTA examinations, but – as above – your CTA exam passes must be valid at the point you complete your ACA exams in order to apply for CIOT membership. 

No exemptions are available from the three CTA papers that form part of the ACA CTA Joint Programme. This is because, when designing the Joint Programme, CIOT has already taken into account candidates’ relevant learning through the ACA. 

You must pay the appropriate ICAEW and CIOT fees for student registration and exams. Please see our fees page for information.  

Please note that the fee for the Tax Knowledge and Skills paper is not yet available. This will be published on the fees page with our 2026 fees update. 

You can purchase the latest version of the CTA ‘Professional Responsibilities & Ethics for Tax Practitioners’ manual on our website.  

The syllabus for the Professional Responsibilities & Ethics examination is entirely drawn from this manual. 

For the Advanced Technical and Application and Professional Skills papers, you can purchase study materials for the CTA tax papers from a course provider (below).  

The Institute sets the examination syllabus but does not offer tuition itself. The four principal tutorial organisations are listed below, alphabetically: 

• BPP Professional Education 
• Kaplan Financial 
• Tax Booster 
• Tolley Exam Training  

We anticipate that study materials and tuition for the Tax Knowledge and Skills paper will also be available from these providers.   

Email us at [email protected] and a member of the team will assist you.