About the CTA Examination
1
Who may sit the CTA Examination ?

Only persons registered as a student or member of the Taxation Institute of Hong Kong are eligible to sit the CTA Examination.

 

2
Who may register as a Student of the Institute ?

1. A person who is aged 18 years or above; and

(i) holds a university degree or an equivalent qualification recognised by the Council; or

(ii) has completed or has been fully exempted from the 
examinations offered by the Hong Kong Association of Accounting Technicians; or

(iii) is studying in an accountancy or business related undergraduate programme in a university recognised by the Council.


 2. At the discretion of the Council, a person may register as a Student if he/she is aged 25 years or above, and possesses not less than five years’ experience in the field of taxation (a "mature student").

3
Content and format of the CTA Examination

1. The CTA Examination consists of 5 papers:
    Paper 1 – Accounting and Finance (This paper was introduced
    starting from the 2013 Examination; students registered
    on or before 30 June 2013 are exempted from this paper.)
    Paper 2 – Hong Kong Tax
    Paper 3 – International Tax
    Paper 4 – PRC Tax
    Paper 5 – Advanced Taxation Practice.


2. It is a 3-hour close-book written examination for each paper.


3. Except for Paper 4, all papers are written and to be answered in English. The questions for Paper 4 are written and to be answered in Chinese.


4. A pass in a paper remains valid for five years only.

4
Syllabus

The syllabuses for 2019 CTA Examination has been updated, please visit www.tihk.org.hk/v2/cta/intro for details of each Paper.

 

5
Exemptions

The Institute recognises different academic and professional qualifications which are of comparable standing to the CTA Examination. 
 
The Institute starts its accreditation exercise in 2018.  Exemptions from the respective examination papers of the CTA Examination may be granted, on the basis of successful completion of the relevant courses, to graduates of the accredited undergraduate or postgraduate programmes offered by the UGC-funded tertiary education institutions in Hong Kong.
 
In any event, a candidate may in aggregate be granted exemption from a maximum of four papers, and no exemption may be granted from Paper 5.

The Institute reserves the right on the final decision in granting exemptions from the CTA Examination.  For details of the exemptions, please refer to “CTA Qualifying Examination Exemptions” as attached.

6
Examination arrangement & Enrollment Form

1. The CTA Examination is held once a year in October. The exact date, time and venue will be announced to registered students of the Institute, who may then obtain an application form from the Institute and apply to enroll for the Examination. 


2. The Hong Kong Examinations and Assessment  Authority administers the CTA Examination on behalf of the Institute.


3. The examination results will be announced within twelve weeks after the date of the CTA Examination.


4. A registered student may lodge an appeal to the Institute within two weeks after the announcement of the examination results if he/ she has any doubt about the announced results of a Paper he/she has taken upon payment of a fee of HK$800 per Paper. The script concerned will be reviewed by the Institute.

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Revision courses - Kaplan CTA Examination Intensive Revision Course 2019

Kaplan will organise revision courses for 2019 CTA Examination.

A joint seminar organised by TIHK and KAPLAN will be held on 9 August 2019, introducing the CTA Examination and the revision course to the candidates.

More details will be announced in due course.

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Revision courses - PolyU SPEED CTA Examination Revision Courses 2019

More details will be announced in due course.

9
Registration as a Student

1. To register as a student, a person may obtain an application form
    from the Institute at its office, by post, or by downloading it from the
    Institute’s website (www.tihk.org.hk/v2/member).



2. The applicant is required to submit the completed application
    form to the Institute’s office in person with the required original
    supporting documents:


    (i) Hong Kong Identity Card (for persons who are not a Hong Kong 

         resident, other proof of identity), and

    (ii) Certificates of academic qualifications.

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Benefits to registered Students

1. Students will be advised of information relevant to the CTA
Examination.



2. Students will receive information on technical matters and professional practices (including the Institute’s Journals and Newsletters) that are circulated to full members of the Institute.



3. Students may attend professional development activities organised by the Institute.



4. Students have free access to past examination papers, suggested answers and examiner’s reports.



5. The Institute runs an Accredited Employer Program. Students
employed by an Accredited Employer will receive appropriate
practical training which is overseen by a member of the Institute, and supported by resources provided by the Institute.

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Fees
Admission fee: HK$500 (exclusive of Annual Fee)
Annual registration fee: HK$500
Examination fee per Paper: HK$1,600
Exemption fee per Paper: HK$1,000