The Tax Pathway offers a streamlined route to qualification for those wishing to complete both the ATT and CTA qualifications.
Across the two qualifications, students will have to sit one less written exam paper. After completing two ATT written papers, there is a choice for students to either complete a third ATT or CTA Awareness paper. Students also have to complete the two CTA Advisory papers and Application and Interaction. Those choosing to sit CTA Awareness rather than a third ATT paper will need to think carefully about which modules they choose, as they will not be able to study these topics at CTA Advisory level.
The Tax Pathway recognises that individuals who work in increasingly specialist areas may wish to focus their exam choices from the beginning of their studies. There are no mandatory papers at ATT level for Tax Pathway students, which enables earlier specialisation than under the traditional ATT CTA sequential routes, where it is compulsory to sit ATT papers 1 (Personal Taxation) and 2 (Business Tax and Accounting Principles).
There is also more flexibility for students to complete their Law and Ethics Computer Based Exams (CBEs). Tax Pathway students will only have to pass their CBEs before entering for their final written CTA exam although passing them earlier will enable the student to become an ATT member partway through the programme (provided sufficient work experience has been achieved).
Please note that students who have passed more than two ATT written papers (which includes awaiting any pending result of a third ATT paper) are not permitted to transfer to the Pathway.
Find out more about the Tax Pathway.