CTA (Chartered Tax Adviser) - 7 exams. Awarding body is the Chartered Institute of Taxation.

Summary

  • Choose three modules (must not be the same subject as the corresponding Advanced Technical exams): 

    A: VAT including Stamp Taxes 
    B: Inheritance Tax, Trusts & Estates 
    C: Corporation Tax 
    D: Taxation of Individuals 
    E: Taxation of Unincorporated Businesses

    3 hour 15 mins long

    • Principles of Accounting 

    • Law 

    • Professional Responsibilities & Ethics 

    Each is 1 hour long

  • Choose two (must not be the same subject as the corresponding modules in the Awareness exam): 

    • Taxation of Owner-Managed Businesses 

    • Domestic Indirect Taxation 

    • Inheritance Tax, Trusts & Estates 

    • Human Capital Taxes 

    • Taxation of Individuals 

    • Cross-Border Indirect Taxation 

    • Taxation of Larger Companies & Groups

    Each exam is 3.5 hours long

  • Choose one: 

    1. Taxation of Individuals 

    2. Taxation of Larger Companies & Groups 

    3. Owner-Managed Businesses  

    4. Human Capital Taxes 

    5. VAT and Other Indirect Taxes  

    6. Inheritance Tax, Trusts & Estates 

    3.5 hours long

Most typical CTA students complete the modular seven exams in two to three years. One important point to note is regardless of how quickly students may complete the exams, the CTA qualification is not awarded until they have three years of relevant professional experience, and have applied to become a member of the Chartered Institute of Taxation. 

One Awareness exam.

A single exam covering five modules ( three of which you can choose). The exam is 3 hours and 15 minutes. The format of each module will be 12 short-form questions. To pass the exam you will be required to obtain a pass of at least 50%. In addition you will be required to obtain at least 21 marks of the available marks in each of your modules ie 35%.

Choose three modules: 

A: VAT including Stamp Taxes 
B: Inheritance Tax, Trusts & Estates 
C: Corporation Tax 
D: Taxation of Individuals 
E: Taxation of Unincorporated Businesses

Compulsory Computer Based Exams (CBEs).

There are 3 CBE exams. Each is 1 hour. The pass mark is 60% for each exam. All three CBEs must usually be passed (or exemptions applied for as appropriate) before you can enter for your final, written CTA exam.

Compulsory Exams.

  • Principles of Accounting 

  • Law 

  • Professional Responsibilities & Ethics

Two Advanced Technical exams.

There are 2 Advanced Technical Exams (and you have a choice). Each is 3.5 hours. Each Advanced Technical exam is a 'stand-alone' exam and you will be expected to answer all of the questions which comprise the exam. The questions in each of the seven Advanced Technical exams will be either for 10, 15 or 20 marks. 

Choose two:

  • Taxation of Owner-Managed Businesses 

  • Domestic Indirect Taxation 

  • Inheritance Tax, Trusts & Estates 

  • Human Capital Taxes 

  • Taxation of Individuals 

  • Cross-Border Indirect Taxation 

  • Taxation of Larger Companies & Groups

One Application and Professional Skills exam.

There is one Application and Professional Skills Exam. It is 3.5 hours. 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. Pre-seen information will be downloadable to all candidates two weeks in advance of the examination.

Choose one:

  • Taxation of Individuals 

  • Taxation of Larger Companies & Groups 

  • Owner-Managed Businesses  

  • Human Capital Taxes 

  • VAT and Other Indirect Taxes  

  • Inheritance Tax, Trusts & Estates 

This information and more can be found on the CTA website