About CTA Examination
1
Who may sit the CTA Examination ?

Only persons registered as a student 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 holder of a university degree recognised by the Institute, or equivalent.


 

2. A person who has completed or been fully exempted from the
examinations offered by the Hong Kong Association of Accounting
Technicians. [Upon completion of the CTA Examination, such a
person must have obtained a university degree recognised by the
Institute, or equivalent, before he may apply to register as a CTA.] 


 

3. An accountancy or business related undergraduate studying in a university recognised by the Institute. [Upon completion of the CTA Examination, such a person must have obtained a university degree recognised by the Institute, or equivalent, before he may apply to register as a CTA.]


 

4. At the discretion of the Institute’s Council, a person may also register as a student if he/she is 25 year of age or above and possesses not less than five years of working experience in the field of taxation.

3
Content and format of examination

1. The CTA Examination consists of 5 papers:
    Paper 1 – Accounting and Finance (This paper is to be 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. There is a 3-hour 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 5 years only.

 

4
Syllabus

Please refer to CTA Handbooks.

 

 

5
Exemption

1. Exemption from Paper 1 may be granted to:
(i) Candidates who hold an accounting or a business related degree awarded by a recognised tertiary institution, with completion of accounting and finance modules of comparable standards in their study.
(ii) Candidates who have completed a Conversion Programme
accredited by Hong Kong Institute of Certified Public
Accountants under their Qualification Programme; or a similar programme organised by other professional accountancy bodies of comparable standing.



2. Exemption to candidates who have completed approved academic programs may be granted from Paper 1, Paper 2, Paper 3 or Paper 4, or a combination thereof, up to maximum of 3 papers. No exemption is to be granted from Paper 5. Approval of an academic program for exemption purposes under this clause may be granted only upon application by the institution offering the program.



3. Currently, holders of the following qualifications are entitled to
various exemptions from the CTA Examination:
(i) Continuing Education Diploma in Tax Advisory, School of
Continuing and Professional Education, City University of
Hong Kong – exemption from Paper 1, Paper 2 and Paper 3.
(ii) Master of Finance in Taxation, Jinan University – exemption
from Paper 1, Paper 3 and Paper 4.
(iii) Master of Corporate Governance, School of Accounting and
Finance, The Hong Kong Polytechnic University – exemption
from Paper 1 and Paper 2.

(iv) Master of / Postgraduate Diploma in Professional Accounting, School of Accounting and Finance, The Hong Kong Polytechnic University – exemption from Paper 1 and Paper 2.



4. Exemption from not more than three papers with the exception
of Paper 5 may be granted to members of Hong Kong Institute
of Certified Public Accountants or other approved professional
accountancy bodies, the Law Society of Hong Kong, Hong
Kong Bar Association and the Hong Kong Institute of Chartered
Secretaries, provided that they have sat and passed the relevant
examination paper in the professional examinations offered by their
respective professional bodies.



5. In any event, a candidate may in aggregate be granted exemption
from a maximum of three papers, and no exemption may be
granted from Paper 5.

 

6
Examination arrangement & Enrollment Form

1. The CTA Examination is to be held once a year in October. The exact date, time and venue are to 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 Examination on behalf of the Institute.


 

3. Announcement of the examination results is scheduled to be made within twelve weeks after the date of the 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 in 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.

7
Revision courses - SCOPE Revision Courses for CTA Exam 2017

SCOPE will NOT organise any revision courses for the year 2017.

 

8
Revision courses - SPEED CTA Revision Course 2017

SPEED will organise revision courses for candidates preparing for the CTA Examination. Attendance of such courses is optional. Details of the revision courses will be announced in due course.

9
Revision courses - KAPLAN CTA Intensive Revision Course 2017

KAPLAN will organise a series of revision courses for candidates preparing for the CTA Examination. Attendance of such courses is optional.  Please refer to the attached brochure for more details.

10
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.



2. The applicant is required to submit the completed application
    form at 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.

11
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 Journal) that is
circulated to full members of the Institute.



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



4. Students may 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 overseen by a member of the Institute, supported
by resources provided by the Institute.

12
Fees
Student First Registration Fee: HK$500 (excludes Annual Fee)
Student Annual Fee: HK$500
Examination Fee per Paper: HK$1,600
Exemption Fee per Paper: HK$1,000