The CTA examination is a modular examination structure. There are two sittings of the examination in May and November of each year.

You are required to sit a maximum of four papers on taxation (Awareness, two Advanced Technical papers and the Application and Professional Skills paper), plus the Computer-Based Examinations (CBEs) in Law, Accounting and Ethics. There may be exemptions available from one or more of these examinaitons.

The Awareness paper is 3 hours and 15 minutes long and consists of five modules from which you must choose three. These choices must be different from the options you choose for the Advanced Technical papers.

The Advanced Technical papers are 3 hours and 30 minutes long and are available in a range of specialisms. You are required to complete two of these papers.

The Application and Professional Skills paper must be passed by all candidates. It examines a candidate’s ability to draft written advice to a client. Pre-seen information is released prior to the examination and the examination is 3 hours and 30 minutes in duration. Candidates are assessed on the structure of their answer, identification of issues and application of relevant rules, and the provision of relevant advice and conclusions.

Examination pass mark

With the exception of the Application and Professional Skills paper, which is competency-based, the pass mark for each taxation paper is 50% of the total marks.

The three CBEs can be sat at a time of your choosing at examination centres throughout the UK or remotely. These assessments must have been successfully completed prior to entering for your final CTA examination. You will be asked to answer questions on a variety of multiple choice and multiple response formats, in some cases related to a practical scenario.

Important CTA exam information

The written examinations are held each year in May and November.

You need to be registered as a student with us for at least four months before the first written examination you intend to sit, however you can sit the E-Assessments 21 working days after your registration has been confirmed.

You can register as a student and enter for the exams online via the CTA website. You are not automatically entered for the exams when you register as a student.