CA CTA: FAQs for students

What are the benefits of being a CTA?

With 19,000 members, the CIOT is the leading professional body in the UK for advisers dealing with all aspects of taxation. CIOT also licences the tax institutes in Ireland and Australia to call its members CTA/Chartered Tax Advisers subject to conditions forming an international community of tax professionals. CIOT is in discussions with other tax institutes outside the UK who share common values and standards who wish to join the growing international community of CTAs.

Members of the CIOT enjoy the prestige of the CTA designation and membership of an Institute which engages with the government in a conversation on tax - every day. All members receive Tax Adviser/Tax Adviser online which is the largest circulation tax journal in the UK and they have access to the CPD offered in residential conferences and through over 300 events a year delivered through the CIOT’s branch network.  Through its Low Income Tax Reform Group (LITRG), the Institute gives a voice to those who are unrepresented and offers support through its websites which have had over 4 million hits a year. CIOT also supports scholars who study tax through its joint ownership, with the University of Exeter, of the Journal of Tax Administration.

Where will I study CTA?

In England & Wales the CTA elements of the programme will be delivered by Tolley®Exam Training.

ICAS and Tolley®Exam Training have a specific agreement in place to jointly deliver the CTA elements in Scotland. The learning materials and support for the CTA papers will be provided by Tolley®Exam Training and will be delivered by ICAS or Tolley®Exam Training tutors online or at centres across Scotland.

How do I book my CTA classes?

The CTA  section of the CA CTA qualification can be booked online at https://www.tolley.co.uk/exam-training/ca-cta-joint-programme

Please see below for information on joining CIOT, enrolling for CTA exams and the registration deadlines.

When and how do I join CIOT?

Please register via the CIOT website https://www.tax.org.uk/studentregistration

You must be registered as a student at least four months before you intend to sit the exam.

Registration deadlines

• For the May exam session: you must register as a student by the last day of December.
• For the November exam session: you must register as a student by the last day of June.

How do I enrol for CTA exams?

Via the CIOT website https://www.tax.org.uk/examentry

Exam entry deadlines

• The closing date for the May exam is the last day of February.
• The closing date for the November exam is the last day of August.

You can enrol for the Computer Based Examinations at any time following the acceptance of your registration as a student.

CTA exam policies are set by CIOT and should be confirmed with them, this includes all requests for reasonable adjustments.

When do I sit the CTA papers?

The first CTA Advanced Technical paper will be a choice of Taxation of Major Corporates or Taxation of Owner Managed Businesses and this is studied after you complete TPS level and before starting TPE

After you complete TPE & PTE you will study the CTA Professional ethics paper before choosing your second CTA paper which can be chosen from one of the 15 options shown at stage 6 on the planner.

There are six possible Application and Professional Skills papers – can I choose to sit any one of these papers?

You may choose to sit any of the Application and Professional Skills papers. However, as a joint qualification student, you will need to consider the requirements of the final CA examination in making your choice. We expect that the papers in ‘Taxation of Owner-Managed Businesses’, 'ADIT' and ‘Taxation of Larger Companies & Groups’ will be the most commonly selected.

I have enrolled for CA can I change to CA CTA?

You can change from the CA to CA CTA route at any time before starting TPS Business Tax.

If you have already taken TPS Business Tax you can still change to CA CTA but there will be duplication of study and costs.

Do I need to maintain membership of ICAS once I join CIOT?

ICAS has a standard policy in all partnership and reciprocity agreements, that membership of ICAS must be maintained to benefit from the arrangements set up with such agreements. This policy will apply for members of ICAS, who are ITP, joining CIOT.

For any further queries, please email us.