Taxation of major corporates route
This route is designed for students specialising in the tax affairs of FTSE 350 companies or other large corporates from the start of their training.
To achieve both 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 Taxation of Major Corporates;
- the CIOT Professional Responsibilities & Ethics examination (this must be passed before entering for the final CIOT examination);
- either one additional CTA Advanced Technical examination or one CTA Application and Professional Skills Case Study; or one ADIT (Advanced Diploma in International Taxation) examination. Find out more on ADIT at tax.org.uk/adit; and
- the professional development, ethics and professional scepticism and practical work experience components of the ACA and CTA. This includes completing the CTA examination in Professional Responsibility & Ethics before entering for the final CIOT examination.
The ACA CTA Joint programme can also be completed as a Level 7 apprenticeship (see link below).
Students need to sit the Taxation of Major Corporates paper before attempting the ACA Case Study. Beyond this it is up to 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 for membership of the CIOT.
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.