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 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 programme in a university recognised by the Council.


 2. At the discretion of the Council, a person may also register as a student if he/she is aged 25 or above, and possesses not less than five years’ 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 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
Exemption

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. Exemption from Paper 1, Paper 2, Paper 3 or Paper 4, or a combination thereof, up to maximum of three 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) 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 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 three 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 Examination on behalf of the Institute.


 3. The examination results will be announced 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 2018

SCOPE will not organise any public revision courses for 2018 CTA Qualifying Exmination.

8
Revision courses - SPEED CTA Revision Course 2018

To be confirmed.

9
Revision courses - KAPLAN CTA Intensive Revision Course 2018

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

A joint seminar organised by TIHK and KAPLAN will be held on 10 August 2018, introducting the CTA Qualifying Exmination and the revision course to interested candidates.

More information about the revision courses and the joint seminar will be announced in due course.

 

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 which is overseen by a member of the Institute, and supported by resources provided by the Institute.

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