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Taxation of owner managed businesses route

This route is designed for students specialising in the tax affairs of owner-managed or private businesses 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: Taxation of Owner Managed Businesses  
  • CIOT Professional Responsibilities & Ethics examination (this must be passed before entering for the final CIOT examination);
  • either an additional CTA Advanced Technical examination, CTA Application and Professional Skills Case Study or one CIOT ADIT exam. 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 CIOT 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 Owner Managed Businesses 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.

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.