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Indirect taxation route

This route is designed for students specialising in indirect taxation from the start of their training.

To achieve the ACA and CTA qualifications students must successfully complete:

  • 14 of the 15 ACA modules – not the Professional Level Business Planning: Taxation;
  • CTA Advanced Technical examination: Domestic Indirect Taxation; 
  • CIOT Professional Responsibilities & Ethics examination (this must be passed before entering for the final CIOT examination);
  • CTA Advanced Technical: Cross-Border Indirect Taxation; and
  • the professional development, ethics and professional scepticism and practical work experience components of the ACA and CTA. This includes completing the CIOT examination in Professional Responsibility & Ethics.

The ACA CTA Joint Programme can also be completed as a Level 7 apprenticeship (see link below).

Students must sit the CTA Advanced Technical paper Domestic Indirect Taxation or Cross- Border Indirect Taxation paper before attempting the ACA Case Study. Beyond this it is for your employer and you to decide the best order of exams.

Students will also have to demonstrate that they have at least three years’ relevant professional experience.

Students can apply for ICAEW membership once all elements of the ACA are completed, and then apply for membership of CIOT once all parts of the CTA qualification are completed. 

Useful links

Download the brochure

If you are interested in offering the ACA-CTA Joint Programme in your organisation, download the brochure for more information.