How the ACA CTA Joint Programme works

What is the ACA CTA Joint Programme?

The ACA CTA Joint Programme gives students the opportunity to achieve both the ACA and the Chartered Tax Adviser (CTA) qualifications simultaneously, allowing employers to design training
programmes that suit their business' needs.

The programme has been designed to maintain the standards of both ICAEW and the Chartered Institute of Taxation (CIOT), while offering students a fast-track route to become a specialist in tax more quickly than they would be able to traditionally.

Structure of the ACA CTA Joint Programme

From 1 September 2025, ACA CTA Joint Programme students will need to complete: 

Exams: 

• ACA: 13 of the 14 business, finance and accountancy exams, excluding Tax Compliance and Planning at the Professional Level 
• CTA: Professional Responsibilities and Ethics Computer Based Exam (CBE)* 
• CTA: Tax Knowledge and Skills exam, which has a Direct Tax or Indirect Tax option 
• CTA: Specialist Advanced Technical or Application and Professional Skills exam** from the following options: 
  
  Direct Tax: 
• Owner-Managed Businesses – Advanced Technical or Application and Professional Skills paper 
• Larger companies and groups – Advanced Technical or Application and Professional Skills paper 
  
  Indirect Tax: 
• Domestic Indirect Taxation – Advanced Technical paper 
• Cross Border and Environmental Taxes – Advanced Technical paper 
• VAT and Other Indirect Taxes – Application and Professional Skills paper 
  
  Professional skills and experience: 
• ACA: Professional skills and experience requirement, including 450 days of professional work experience and achieving the required proficiency level in the ICAEW professional skills 
• CTA: 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 complete, and CIOT membership once all parts of the CTA qualification are complete. 

*Students must pass the CIOT Professional Responsibilities and Ethics exam before they can attempt their final CIOT exam.

**By passing the CTA specialist exam, ACA CTA Joint Programme students will fulfil the Specialised Learning requirement of the ACA. 

Level 7 apprenticeship: ACA CTA Joint Programme

The ACA CTA Joint Programme can be studied as a Level 7 apprenticeship, allowing organisations in England to access government funding up to £21,000. 

• Find out more information on the Level 7 apprenticeship

Tax specialisms

You will need to pick one of the three specialisms available for your student to follow based on what will be most relevant to their workplace, experience and training. This will determine what CTA exams they sit.

Students can specialise in one of three areas of taxation:

Entry requirements

Students can join the joint programme on the first day of their ACA training agreement or partway through a training agreement providing:

• They work in tax; and
• have not completed any of the CTA Advanced Technical or Application and Professional Skills exams; and
• have not passed the existing Professional Level Business Planning: Taxation exam. 

• View the entry requirements for the ACA

Duration

The programme is likely to take three to four years to complete.

Study options

We have partnered with 160+ providers across the globe to provide employers with a host of tuition options to choose from, including classroom learning, virtual lessons, or a hybrid of the two, allowing you to fit your employee's tuition around the needs of your organisation.

Tuition providers who offer ACA and CTA tuition for each of the specialisms include:

Fees

Employers with ACA CTA students will need to pay the appropriate ICAEW and CIOT fees.

Fees relating to ACA training include an annual student fee, tuition, exam registration, credit for prior learning and learning materials.

Examples of fees associated with ACA training include:

	Current
Annual student registration	£206.00 + VAT
Exam entry	£90.00 - £290.00
Tuition	Varies by provider

• More information on the costs associated with ACA training
• More information on the costs involved with the CIOT qualification

Students who have already completed existing ACA exams or CTA exams may need to follow one of the transitional ACA CTA Joint Programme routes. 

Getting started as an ICAEW Authorised Training Employer

You will need to be an Authorised Training Employer to offer the ACA CTA Joint Programme: 

1. Want to learn more about becoming an Authorised Training Employer? 
   If you have any questions or would like to speak to our dedicated support team before making an application, you can request a call to discuss your training options.
2. Ready to become an Authorised Training Employer?
   If you’re ready to become authorised, please complete the relevant application form.
3. Next steps 
   We will contact you to arrange a meeting with a training manager who will explain our training standards, check that you meet them and provide you with guidance on your roles and responsibilities. Once your application has been approved, you will be able to start training students.