The route consists of five different stages:
1. Core knowledge 1
2. Core knowledge 2
3. Principles of Accounting, Law and Professional Responsibilities & Ethics examinations
4. Advanced Technical Knowledge
5. Application and Professional Skills
The student will be eligible for ATT membership after passing exams in stages 1-3.
Core knowledge 1
Students will sit two ATT papers of their choice. There will be complete flexibility as to which papers are taken.
Validity: A pass or credit in both ATT papers are valid indefinitely.
Core knowledge 2
Students can either sit a third ATT paper, or the CTA Awareness paper. At this point, students should note that the modules they take at Awareness cannot be the same as those taken at CTA Advanced Technical stage. If students have not yet made a decision about which Advanced Technical papers they plan to sit, they may wish to take a third ATT paper to give them the most options for the CTA Advanced Technical papers.
Please note whilst a student can choose to sit the Core knowledge 2 paper (e.g. the CTA Awareness paper) at the same time as the two Core knowledge 1 papers if they so wish, it cannot be sat on its own ahead of Core knowledge 1.
Validity: A pass or credit is valid for seven sessions following a student's first CTA pass (Advanced Technical or Application and Professional Skills).
Principles of Accounting, Law and Professional Responsibilities & Ethics examinations
This stage comprises three examinations, which are assessed as Computer Based Examinations (CBEs). These examinations are a core part of the ATT and CTA qualification so must be passed before ATT membership can be achieved. All three examinations must be passed before you can enter for your final CTA paper.
The Principles of Accounting CBE is a new examination, which can be booked from January 2019. Further details can be found here.
At this point, students are eligible for ATT membership provided they have also achieved two years’ practical experience in taxation.
Advanced Technical Knowledge
In this stage, students sit two CTA Advanced Technical Papers. If a student has already taken three ATT papers, then the student can choose freely which Advanced Technical papers they wish to take. If the CTA Awareness paper has been taken, then the Advanced Technical papers must cover different specialisms.
Application and Professional Skills
Students can select whichever case study question from the Application and Professional Skills paper they prefer.
When all the elements of the Tax Pathway have been completed, together with three years’ relevant recent professional work experience, then the student is eligible for membership of the CIOT.