ATT Online exam regulations

You must comply with the following regulations when sitting the 2024 Online written exams.

Any breach of these regulations will be reported to the ATT Examination Steering Group, which may, at its absolute discretion, disqualify any candidate from all exams sat and report them to the Taxation Disciplinary Board (TDB).

All exam candidates are bound by the ATT’s ethical guidelines and must behave in an appropriate manner as a tax professional, act with integrity, receive no external assistance, and sit the exam in a room alone.

Examination conduct/regulations

  1. You are not permitted to communicate with, receive assistance from, or copy from the answers of any other exam candidate, nor any other individual. The answers you submit must be entirely your own work and you must sit alone throughout the duration of your exam
  2. You should stay online throughout your exams, as you will be monitored via your webcam.  The ATT reserve the right to take photos at intervals during your exam and your webcam must be on throughout the duration of your exam.  You must make sure your face is visible on your webcam throughout the duration of your exam (with the exception of bathroom breaks if required).  Note - you do not need to be concerned if your internet connection is not always stable throughout your exam, you will be contacted after your exam if further information is required.
  3. You must type your own answers, unless there is medical need for someone else to type for you which has been pre-approved by the ATT.
  4. Taking screenshots or photographs of your screen is strictly prohibited. You cannot share your answers with other exam candidates or other individuals, nor can you retain your answers for personal use, either during or after the exam.
  5. You are not permitted to copy, photograph, screenshot, or retain copies of the exam questions. You are strictly prohibited from distributing unauthorised copies of the exam questions and the ATT reserve the right to take screenshots from your device.
  6. Shortly before, and during, the exam you must not behave in a manner that will distract your fellow candidates, either by sending messages, or any other form of communication or interaction.
  7. You must practice using Exam4 before your exam day to make sure your device is suitable.  
  8. You must not take longer than your allotted time to complete your exam.  You are not permitted to take longer than the exam time stated in your Candidate instructions email, unless this has been specifically authorised.  Candidates spending longer than is permitted on their exam will be contacted, reported to the ATT Examination Steering Group, and are likely to be disqualified.
  9. If you experience an emergency which causes disruption either immediately before, or during, your exam you must email details of the disruption to the Education Team ([email protected]) as soon as possible. This can include situations such as you, or a family member, suddenly becoming unwell.
  10. You will not be awarded extra time for taking any breaks during your exam, unless there is a medical need for this which has been pre-approved by the ATT.
  11. The Online exams will again be Open book, this means you may refer to any books, study manuals, pre-prepared notes and online resources during the exams.
  12. You are not permitted to make any remarks directed to an examiner in your answers. 
  13. Software will be used on all answers submitted to check whether you have colluded with any other candidates during the exam. In this context collusion is defined as communicating with other candidates sitting the exam or any other individual to collaborate, discuss the exam questions or gain any other advantage during the exam. If collusion is detected, candidates will be disqualified (from all the exams sat at that exam session) and reported to the TDB, who have the power to censure, fine or recommend the exclusion of any student from the ATT.
  14. Your ID submitted will subsequently be checked against the candidate register. 
  15. It is your responsibility to be ready and to start the exam on time.  There is a start window of 15 minutes to fetch your exam paper on the Exam4 software.  The morning exams open from 10:00 and the afternoon exams from 14:30, so you have until 10:15 and 14:45 to fetch your exam paper and begin your exam. Your exam time starts from when you fetch the question paper. If you start later than the start window, you may be disqualified.         
  16. The ATT reserve the right to supervise live any candidate at any time while they are taking an exam if circumstances require this.                                                                                                                                                                                                            

Contacting us

To provide the fairest standard of service for all exam candidates, we will not be operating a phone line for the duration of the exams (nor can we access voicemails).

You must email any exam day query you may have to [email protected] 

Exam queries will be prioritised to ensure the quickest possible response time.

Please provide a detailed account of any issues affecting your exam, to help us provide the most effective response.