ATT CTA Tax Pathway: This is a pathway to Dual ATT CTA Qualification, with students needing to register as Tax Pathway Students with the ATT.
To achieve ATT exam qualification - students can sit either any 3 ATT certificate papers or any 2 ATT certificate papers plus with the CTA Awareness paper, plus the CBEs. Where students select to sit the CTA awareness paper in place of a 3rd ATT certificate paper, students must ensure that the Awareness modules selected are not the same as those tax areas they intend to sit as CTA advisory papers.
To go onto achieve the CTA exam qualification students sit 2 CTA Advisory papers plus the CTA Application paper. Credits obtained for the CBEs during ATT studies will remain valid. Do be aware that from 2019 there will also be an Accounting CBE which students may also need to sit.
The 2 ATT CTA Tax Pathway routes available can be found on our [website].
ACA CTA Joint Programme: On this programme students will achieve Dual ACA CTA qualification. Students will need to register firstly as an ACA student with the ICAEW and then register as a CTA student with the CIOT. On this program students will:
- Complete all ACA Certificate level Papers
- Complete the ACA Professional level Papers but replace the BP paper with either the CTA Advisory Taxation of Major Corporates (TOMC) or CTA Advisory Owner Managed Business (OMB) paper
- Complete all ACA Advanced level papers.
At this point they will be ACA exam qualified.
-Complete either one further CTA Advisory papers or the CTA Application paper and
- Pass the Professional Responsibilities and Ethics CBE.
At this point they will be CTA exam qualified
Your choice of CTA Advisory paper should reflect your specialism and you should only choose to do the TMC route if you focus on the tax affairs of FTSE 350 companies (or other large corporates). You can find the Joint Programme pathways on our [website].