We offer the ATT CTA Tax Pathway and also ACA CTA Joint Programme.
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 three 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 third 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 Advanced Technical papers.
To go onto achieve the CTA exam qualification students sit two CTA Advanced Technical papers plus the CTA Application and Professional Skills 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 two 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 Advanced Technical Taxation of Major Corporates (TOMC) or CTA Advanced Technical 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 Advnaced Technical paper or the CTA Application and Professional Skills paper, and
- Pass the Professional Responsibilities and Ethics CBE.
At this point they will be CTA exam qualified.
Your choice of CTA Advanced Technical 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.