About 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

Please visit www.tihk.org.hk/v2/cta/intro

 

5
Exemptions

1. Exemptions from Paper 1 may be granted to:

(i) Candidates who hold an accounting or a business related degree awarded by a tertiary institution recognised by the Council, with completion of accounting and finance modules of comparable standards in their study.

(ii) Candidates who have completed a Conversion Programme accredited by the 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. Exemptions from Paper 1, Paper 2, Paper 3 or Paper 4, or a combination thereof, up to maximum of four papers, may be granted to candidates who have completed academic programmes approved by the Council. However, no exemption is to be granted for Paper 5. Approval of an academic programme for exemption purposes under this clause may be granted only upon application by the institution offering the programme.


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


4. Exemption(s) may be granted to members of the Hong Kong Institute
of Certified Public Accountants or other professional
 accountancy bodies approved by the Council, 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 four papers, and no exemption may be granted from Paper 5.

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 2018

Kaplan will organise revison courses for Papers 2, 3, 4, and 5 of 2018 CTA Qualifying Examination.

For more details, please refer to the attachment or visit www.kaplan.com.hk/accountancy/course/accountancy-training-courses/certified-tax-adviser-cta.

A joint seminar organised by TIHK and KAPLAN will be held on 10 August 2018, introducing the CTA Examination and the revision course to interested candidates.  For registration, please visit Kaplan's website as shown in the above.

 

8
Revision courses - PolyU SPEED CTA Examination Revision Courses 2018

PolyU SPEED will offer a revision course for Paper 2 - Hong Kong Tax of the 2018 CTA Examination. 

The deadline for application has been extended to 8 September 2018 (Sat).

For more details, please refer to the attachment or visit www.speed-polyu.edu.hk/shortcourses.php.

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Revision courses - CityU SCOPE CTA Examination Revision Courses 2018

CityU SCOPE will not organise any revision courses for the 2018 CTA Examination.

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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 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