How does it work?
ICAEW and the Chartered Institute of Taxation (CIOT) have created the ACA-CTA Joint Programme, which enables you to specialise in tax from the start of your career. On completing the programme you will qualify as an ICAEW Chartered Accountant and a Chartered Tax Adviser.
The course offers three areas of tax you can choose to specialise in:
- Tax of Larger Companies & Groups
- Taxation of Owner-Managed Businesses
- Indirect Taxation
Complete the ACA Certificate and Professional level before picking your specialism. Once you’ve completed your CTA specialism examination you can move into your ACA Advanced level. You must complete your CTA professional responsibilities and ethics exam. You then have one more CTA examination, as well as completing the professional development, ethics and practical work experience components of both ACA and CTA qualifications.
At a glance
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Costs
Employers will often cover the cost of training.
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Duration
Three to four years.
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Entry requirements
Three GCSEs 9-4, including Maths and English, A levels (and for graduates at least a 2.1 degree).
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Study options
Online and in classroom for CTA modules.
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What qualifications do you get?
On completing the programme you will qualify as an ICAEW Chartered Accountant and a Chartered Tax Adviser, and be eligible to apply for membership of ICAEW and CIOT and use ACA and CTA after your name.
What route should you specialise in?
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Indirect taxation
Indirect taxation is the tax of goods and services rather than income or profits, and if you choose this route you’ll advise businesses on VAT and other indirect taxes, including international trade issues linked to Customs and Excise Duties.
Alongside the standard elements of the ACA CTA joint programme you will have to complete two CTA Advanced Technical examinations. Domestic Indirect Taxation and Cross-Border Indirect Taxation.
You must sit the Domestic Indirect Taxation paper before you complete the ACA Case Study. Beyond this it is for your employer and you to decide the best order of exams.
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Taxation of major corporates
Designed for those who want to specialise in the tax affairs of FTSE 350 companies or other large corporates, this specialism prepares you to deal with the tax affairs of the likes of Cineworld, Rolls Royce, or even Coca Cola.
Alongside completing the standard elements of the ACA CTA Joint Programme you will also complete the CIOT Advanced Technical examination on Tax of Larger Companies & Groups, and one of the following CIOT exams.
An additional CTA Advanced Technical paper A CTA Application and Professional Skills Case Study or An ADIT (Advanced Diploma in International Taxation) examination (either UK Paper 2.09 or USA Paper 2.10).
You must sit the Tax of Larger Companies & Groups paper before the ACA Case Study. Beyond this it is for your employer and you to decide the best order of exams.
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Taxation of owner-managed businesses
Designed for students specialising in the tax affairs of owner-managed or private businesses, this specialism prepares you to deal with the tax affairs of a wide range of clients, from local family businesses through to limited liability partnerships operating overseas.
Alongside completing the standard elements of the ACA CTA Joint Programme you will also undertake the CTA Advanced Technical examination:
'Taxation of Owner-Managed Businesses'.
You will also need to complete one of the following CIOT exams:An additional CTA Advanced Technical paper (excluding Owner-Managed Businesses) A CTA Application and Professional Skills Case Study;
or An ADIT (Advanced Diploma in International Taxation) examination (either UK Paper 2.09 or USA Paper 2.10). You must sit the Taxation of Owner-Managed Businesses paper before the ACA Case Study. Beyond this it is for your employer and you to decide the best order of the exams.
How do you register?
First, you need to register as an ACA student with ICAEW. When you have received your student number you can register with CIOT.