This article, "CIOT proposes overhaul to its qualification exams," originally appeared on AccountingWeb.com.
The Chartered Institute of Taxation (CIOT) has launched a consultation into the future of the Chartered Tax Adviser (CTA) qualification, proposing a modernised structure for aspiring tax professionals.
Heralded by many in the biz, including lifelong tax afficionado Rebecca Cave, as the hardest exams in the profession, the CTA is the latest qualification facing an overhaul to bring it up to date with modern requirements. According to the consultation document, the changes are designed to “provide an updated approach which is both relevant to the market and fit for the future whilst at the same time retaining the high academic quality and standards expected of us by our stakeholders”.
Three-tier model
At the heart of the proposed changes is the introduction of an intermediate level between the current Awareness and Advanced Technical stages. Feedback from students has been that the leap between the existing two tiers of exams is too steep. The new middle tier is designed to ease the transition from the first level’s general introduction to taxation to the specialist areas assessed at the advanced level.
Modules at this intermediate level will focus on broad areas of tax rather than specialisms. Students will be required to take a compulsory module in income tax and national insurance and choose four from the following:
- inheritance tax, trusts and estates
- chargeable gains and stamp taxes
- corporate tax
- VAT
- other indirect taxes.
Each module will be assessed via a written exam combining short-form and long-form questions. Candidates will have the flexibility to sit these papers all at once or in smaller clusters, offering a more adaptable route through the qualification.
There will then be a final case study “tax landscape skills paper” designed to reflect the real-world challenges tax advisers face, testing candidates on their ability to apply tax knowledge in practical, contextual scenarios. It will cover ethics, dispute resolution and technology – crucial areas in the modern tax landscape.
Rather than a traditional exam hall setting, it is proposed that this paper could be assessed through a “controlled assessment” – sat in a supervised but less formal environment such as a training provider’s premises or an employer’s office. Candidates would be allowed limited access to digital resources to simulate a more realistic work setting.
Other tweaks
To make space for the expanded structure, the existing Awareness level will be re-branded as a Foundation Knowledge stage, consisting of multiple-choice e-assessments, akin to the Associate Chartered Accountant (ACA) entry-level exams from the Institute of Chartered Accountants in England and Wales (ICAEW) (other qualifications are available).
For the case study papers – both the new Tax Landscape paper and the existing Application and Professional Skills (APS) paper at the end of the top level of the CTA – there is a potential move to an open-book format. Respondents to the consultation are asked for their views on this proposal and how broad they think resource access should be. Many of us will remember arriving at exam halls with a suitcase bulging with tax manuals, course notes and other tomes that we barely had a chance to touch in the exam. Should the Gen-Z version of open “book” reflect the real work environment more closely, extending to full internet access, including artificial intelligence (AI) tools?
Also in line with the ACA and other professional qualifications, a new Professional Skills and Competencies Framework is proposed, which will be assessed via a “light touch” training log for candidates to complete, overseen by their employer, to demonstrate practical on-the-job training. For the keen beans of the tax adviser world, this tool could also be used post-qualification to keep them at the top of their game as they advance in their tax career.
The hope is that the introduction of an intermediate level makes for a smoother, more logical, transition through the CTA without making the qualification more burdensome. That said, the unavoidable fact is that students will face more exams. However, the proposed changes only result in a slight increase in total assessment hours from the current 16.75 hours to a proposed 19.5 hours.
The ultimate skill
Giles Mooney, director of PTP Limited and a former CTA lecturer, welcomed much of the proposed structure. “They’re copying the ICAEW’s model, which has been in place for so many years with a three-tier gradual approach ending in a case study,” he told AccountingWEB. “Fundamentally I like it because I always liked the ICAEW structure.”
However, Mooney voiced concerns shared by many that the new structure may prioritise revenue generation over genuine educational value. “The first tier is multiple choice only, which restricts the depth of the training massively,” he said. “Why have the first level at all? Why not combine the first two to allow for greater depth and filter out those without the written skills needed to succeed at higher levels?”
Despite his reservations, Mooney praised the introduction of the case study: “It’s the ultimate skill of a tax adviser rather than a tax compliance worker and has been lacking for many years.”
Have your say
The CIOT is welcoming feedback from a range of stakeholders including students, current members, training providers and employers. The consultation, which includes 22 targeted questions, is open until 5pm on 30 June 2025.
Responses can be submitted via Microsoft Form or by emailing [email protected].
Whether you’re an experienced practitioner or just starting your CTA journey, this is your chance to shape the future of the profession’s most well-regarded qualification.