Exemptions

 

  • The Taxation Institute of Hong Kong (the Institute) recognises different academic and professional qualifications which are of comparable standing to the Chartered Tax Adviser (CTA) Qualifying Examination (which is renamed from the Certified Tax Adviser (CTA) Qualifying Examination in 2021).
  • The Institute started its accreditation exercise in 2018.  Exemptions from the respective examination papers of the CTA Qualifying 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 Advanced Taxation Practice.
  • The Institute reserves the right on the final decision in granting exemptions from the CTA Qualifying Examination. Details of the exemptions are as follows:
A. Recognised Professional Qualifications

Exemptions may be granted to members of the following professional bodies, provided that they have sat and passed the relevant examination paper in the professional examinations offered by the respective professional bodies:
Professional Body Required Membership Paper 1 Paper 2 Paper 4
ACCA Members who have completed the ACCA Qualification exams Exempted Exempted
Chartered Institute of Taxation Members who have completed the ADIT exam, including the Hong Kong Tax module Exempted
China Certified Tax Agents Association Members who hold the China Certified Tax Agent qualification (中國註冊稅務師) Exempted
Chinese Institute of
Certified Public Accountants
Members who hold the China Certified Public Accountant qualification (中國註冊會計師) Exempted
CPA Australia Members who have completed the CPA Programme Exempted
Hong Kong Institute of Certified Public Accountants Members who have completed the Qualification Programme or Practising Certificate Examinations (including the taxation module) Exempted Exempted
Hong Kong Institute of Chartered Secretaries Members who have completed the International Qualifying Scheme (including the Hong Kong Taxation subject or equivalent) Exempted Exempted

Exemptions may also be granted to members of other professional bodies which are not on the list.  Applicants will be requested to submit the relevant information for the Institute’s consideration.

B. Accredited Undergraduate Programmes

Exemption may be granted, on the basis of successful completion of the relevant courses, to graduates of the following undergraduate programmes during the accreditation period.  No exemption from Paper 3 International Tax and Paper 5 Advanced Taxation Practice may be granted.

Programme Accreditation Period Paper 1 Paper 2 Paper 4
Chinese University of Hong Kong
BBA (Hons) in Professional Accountancy 1 Jan 2018 –

31 Dec 2025

Exempted Exempted Exempted
with completion of

ACCT3111 Financial Reporting I

plus

ACCT3112 Financial Reporting II

plus

FINA2010 Financial Management

with completion of

ACCT3161

Taxation

with completion of

ACCT4262

China Taxation

Hang Seng University of Hong Kong
BBA (Hons) with Accounting Concentration 1 Jan 2018 –

31 Dec 2020

Exempted Exempted Exempted
with completion of

ACY3001 Intermediate Accounting 1

plus

ACY3002 Intermediate Accounting 2

plus

FIN2001 Financial Management

with completion of

ACY3003

Hong Kong Taxation

with completion of

ACY4010

PRC Taxation

BBA (Hons) in Corporate Governance and Compliance [Previous name: BBA (Hons) in Corporate Governance] 1 Jan 2018 –

31 Dec 2020

Exempted Exempted Exempted
with completion of

ACY3111 Corporate Accounting 1

plus

ACY3112 Corporate Accounting 2

plus

FIN2001 Financial Management

with completion of

ACY3003

Hong Kong Taxation

with completion of

ACY4010

PRC Taxation

Open University of Hong Kong
BBA (Hons) in Accounting

(part-time distance learning)

1 Jan 2018 –

31 Dec 2025

Exempted Exempted
with completion of

ACT B331 Company Accounting I

plus

ACT B332 Company Accounting II

plus

ACT B313 Management and Cost Accounting

plus

FIN B280 Introduction to Financial Management

with completion of

ACT B414 Taxation I

BBA (Hons) in Professional Accounting 1 Jan 2018 –

31 Dec 2025

Exempted Exempted
with completion of

ACT B331F Company Accounting I

plus

ACT B332F Company Accounting II

plus

ACT B313F Management and Cost Accounting

plus

FIN B280F Introduction to Financial Management

with completion of

ACT B414F Taxation I

BBA (Hons) in Accounting and Finance

(offered in Sep 2019, with first batch of students graduating in Jun 2021)

1 Jan 2021 –

31 Dec 2022

Exempted Exempted
with completion of

ACT B331F Company Accounting I

plus

ACT B332F Company Accounting II

plus

ACT B313F Management and Cost Accounting

plus

FIN B280F Introduction to Financial Management

with completion of

ACT B414F Taxation I

BBA (Hons) in Accounting and Taxation

(offered in Sep 2019, with first batch of students graduating in Jun 2021)

1 Jan 2021 –

31 Dec 2022

Exempted Exempted Exempted
with completion of

ACT B331F Company Accounting I

plus

ACT B332F Company Accounting II

plus

ACT B313F Management and Cost Accounting

plus

FIN B280F Introduction to Financial Management

with completion of

ACT B414F Taxation I

with completion of

ACT B419F PRC Tax

The Hong Kong Polytechnic University
BBA (Hons) in Accountancy 1 Jan 2019 –

31 Dec 2021

Exempted Exempted
with completion of

AF3110 Intermediate Accounting 1

plus

AF3111 Intermediate Accounting 2

plus

AF3313 Business Finance

with completion of

AF3210 Hong Kong Tax Framework

BBA (Hons) in Accounting and Finance 1 Jan 2019 –

31 Dec 2021

Exempted Exempted
with completion of

AF3110 Intermediate Accounting 1

plus

AF3111 Intermediate Accounting 2

plus

AF3313 Business Finance

with completion of

AF3210 Hong Kong Tax Framework

Lingnan University
BBA (Hons) –

Accounting Stream

1 Jan 2019 –

31 Dec 2021

Exempted Exempted
with completion of

ACT2200 Intermediate Accounting I

plus

ACT2201 Intermediate Accounting II

plus

BUS2201 Financial Management

with completion of

ACT3203 Taxation I

(previous course name: Taxation I)

C. Accredited Postgraduate Programme

Exemption may be granted, on the basis of successful completion of the relevant courses, to graduates of the following postgraduate programmes during the accreditation period.  No exemption from Paper 5 may be granted.
Programme Accreditation Period Paper 1 Paper 2 Paper 3 Paper 4
Chinese University of Hong Kong
Master of Accountancy 1 Jan 2018 –

31 Dec 2025

Exempted Exempted Exempted Exempted
with completion of

ACCT5110

Financial Accounting & External Reporting

plus

FINA5010 Financial Management

(previous course name: ACCT5180 Financial Management for Professional Accountants)

with completion of

ACCT5160

Taxation & Tax Planning

with completion of

ACCT6161 International Tax Planning & Management

with completion of

ACCT6160

Taxation in China

Master of Laws  in Chinese Business Law 1 Jan 2020 –

31 Dec 2022

Exempted
with completion of

LAWS6313 International Taxation

Master of Laws in Common Law 1 Jan 2020 –

31 Dec 2022

Exempted
with completion of

LAWS6313 International Taxation

Master of Laws in Energy and Environmental Law 1 Jan 2020 –

31 Dec 2022

Exempted
with completion of

LAWS6313 International Taxation

Master of Laws in International Economic Law 1 Jan 2020 –

31 Dec 2022

Exempted
with completion of

LAWS6313 International Taxation

Juris Doctor 1 Jan 2020 –

31 Dec 2022

Exempted
with completion of

LAWS6313 International Taxation

Lingnan University
Master of Accountancy 1 Jan 2021 –

31 Dec 2022

Exempted Exempted
with completion of
Intermediate Accounting (pre-entry)
plus
ACT503 Cost and Management Accounting
plus
ACT504 Financial Accounting and Reporting
plus
ACT506 Managerial Finance
with completion of
ACT505
Hong Kong Taxation and Tax Planning
   

D. Other Exemptions

Exemption from the CTA Qualifying Examination may be granted to holders of the following qualifications:
Condition / Programme Paper 1 Paper 2 Paper 3 Paper 4
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 standard in their study. Exempted
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. Exempted
HKU School of Professional and Continuing Education
Postgraduate Diploma in Professional Accounting Exempted Exempted
School of Continuing and Professional Education, City University of Hong Kong
Professional Diploma in Tax Advisory (previous programme name: Continuing Education Diploma in Tax Advisory) Exempted Exempted
Jinan University
Master of Finance in Taxation Exempted Exempted Exempted
The Hong Kong Polytechnic University
Master of Corporate Governance Exempted Exempted
Master of / Postgraduate Diploma in Professional Accounting Exempted Exempted

Last Update: April 2021

Exemptions

 

  • The Taxation Institute of Hong Kong (the Institute) recognises different academic and professional qualifications which are of comparable standing to the Chartered Tax Adviser (CTA) Qualifying Examination (which is renamed from the Certified Tax Adviser (CTA) Qualifying Examination in 2021).
  • The Institute started its accreditation exercise in 2018.  Exemptions from the respective examination papers of the CTA Qualifying 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 Advanced Taxation Practice.
  • The Institute reserves the right on the final decision in granting exemptions from the CTA Qualifying Examination. Details of the exemptions are as follows:
A. Recognised Professional Qualifications

Exemptions may be granted to members of the following professional bodies, provided that they have sat and passed the relevant examination paper in the professional examinations offered by the respective professional bodies:
Professional Body Required Membership Paper 1 Paper 2 Paper 4
ACCA Members who have completed the ACCA Qualification exams Exempted Exempted
Chartered Institute of Taxation Members who have completed the ADIT exam, including the Hong Kong Tax module Exempted
China Certified Tax Agents Association Members who hold the China Certified Tax Agent qualification (中國註冊稅務師) Exempted
Chinese Institute of
Certified Public Accountants
Members who hold the China Certified Public Accountant qualification (中國註冊會計師) Exempted
CPA Australia Members who have completed the CPA Programme Exempted
Hong Kong Institute of Certified Public Accountants Members who have completed the Qualification Programme or Practising Certificate Examinations (including the taxation module) Exempted Exempted
Hong Kong Institute of Chartered Secretaries Members who have completed the International Qualifying Scheme (including the Hong Kong Taxation subject or equivalent) Exempted Exempted

Exemptions may also be granted to members of other professional bodies which are not on the list.  Applicants will be requested to submit the relevant information for the Institute’s consideration.

B. Accredited Undergraduate Programmes

Exemption may be granted, on the basis of successful completion of the relevant courses, to graduates of the following undergraduate programmes during the accreditation period.  No exemption from Paper 3 International Tax and Paper 5 Advanced Taxation Practice may be granted.

Programme Accreditation Period Paper 1 Paper 2 Paper 4
Chinese University of Hong Kong
BBA (Hons) in Professional Accountancy 1 Jan 2018 –

31 Dec 2025

Exempted Exempted Exempted
with completion of

ACCT3111 Financial Reporting I

plus

ACCT3112 Financial Reporting II

plus

FINA2010 Financial Management

with completion of

ACCT3161

Taxation

with completion of

ACCT4262

China Taxation

Hang Seng University of Hong Kong
BBA (Hons) with Accounting Concentration 1 Jan 2018 –

31 Dec 2020

Exempted Exempted Exempted
with completion of

ACY3001 Intermediate Accounting 1

plus

ACY3002 Intermediate Accounting 2

plus

FIN2001 Financial Management

with completion of

ACY3003

Hong Kong Taxation

with completion of

ACY4010

PRC Taxation

BBA (Hons) in Corporate Governance and Compliance [Previous name: BBA (Hons) in Corporate Governance] 1 Jan 2018 –

31 Dec 2020

Exempted Exempted Exempted
with completion of

ACY3111 Corporate Accounting 1

plus

ACY3112 Corporate Accounting 2

plus

FIN2001 Financial Management

with completion of

ACY3003

Hong Kong Taxation

with completion of

ACY4010

PRC Taxation

Open University of Hong Kong
BBA (Hons) in Accounting

(part-time distance learning)

1 Jan 2018 –

31 Dec 2025

Exempted Exempted
with completion of

ACT B331 Company Accounting I

plus

ACT B332 Company Accounting II

plus

ACT B313 Management and Cost Accounting

plus

FIN B280 Introduction to Financial Management

with completion of

ACT B414 Taxation I

BBA (Hons) in Professional Accounting 1 Jan 2018 –

31 Dec 2025

Exempted Exempted
with completion of

ACT B331F Company Accounting I

plus

ACT B332F Company Accounting II

plus

ACT B313F Management and Cost Accounting

plus

FIN B280F Introduction to Financial Management

with completion of

ACT B414F Taxation I

BBA (Hons) in Accounting and Finance

(offered in Sep 2019, with first batch of students graduating in Jun 2021)

1 Jan 2021 –

31 Dec 2022

Exempted Exempted
with completion of

ACT B331F Company Accounting I

plus

ACT B332F Company Accounting II

plus

ACT B313F Management and Cost Accounting

plus

FIN B280F Introduction to Financial Management

with completion of

ACT B414F Taxation I

BBA (Hons) in Accounting and Taxation

(offered in Sep 2019, with first batch of students graduating in Jun 2021)

1 Jan 2021 –

31 Dec 2022

Exempted Exempted Exempted
with completion of

ACT B331F Company Accounting I

plus

ACT B332F Company Accounting II

plus

ACT B313F Management and Cost Accounting

plus

FIN B280F Introduction to Financial Management

with completion of

ACT B414F Taxation I

with completion of

ACT B419F PRC Tax

The Hong Kong Polytechnic University
BBA (Hons) in Accountancy 1 Jan 2019 –

31 Dec 2021

Exempted Exempted
with completion of

AF3110 Intermediate Accounting 1

plus

AF3111 Intermediate Accounting 2

plus

AF3313 Business Finance

with completion of

AF3210 Hong Kong Tax Framework

BBA (Hons) in Accounting and Finance 1 Jan 2019 –

31 Dec 2021

Exempted Exempted
with completion of

AF3110 Intermediate Accounting 1

plus

AF3111 Intermediate Accounting 2

plus

AF3313 Business Finance

with completion of

AF3210 Hong Kong Tax Framework

Lingnan University
BBA (Hons) –

Accounting Stream

1 Jan 2019 –

31 Dec 2021

Exempted Exempted
with completion of

ACT2200 Intermediate Accounting I

plus

ACT2201 Intermediate Accounting II

plus

BUS2201 Financial Management

with completion of

ACT3203 Taxation I

(previous course name: Taxation I)

C. Accredited Postgraduate Programme

Exemption may be granted, on the basis of successful completion of the relevant courses, to graduates of the following postgraduate programmes during the accreditation period.  No exemption from Paper 5 may be granted.
Programme Accreditation Period Paper 1 Paper 2 Paper 3 Paper 4
Chinese University of Hong Kong
Master of Accountancy 1 Jan 2018 –

31 Dec 2025

Exempted Exempted Exempted Exempted
with completion of

ACCT5110

Financial Accounting & External Reporting

plus

FINA5010 Financial Management

(previous course name: ACCT5180 Financial Management for Professional Accountants)

with completion of

ACCT5160

Taxation & Tax Planning

with completion of

ACCT6161 International Tax Planning & Management

with completion of

ACCT6160

Taxation in China

Master of Laws  in Chinese Business Law 1 Jan 2020 –

31 Dec 2022

Exempted
with completion of

LAWS6313 International Taxation

Master of Laws in Common Law 1 Jan 2020 –

31 Dec 2022

Exempted
with completion of

LAWS6313 International Taxation

Master of Laws in Energy and Environmental Law 1 Jan 2020 –

31 Dec 2022

Exempted
with completion of

LAWS6313 International Taxation

Master of Laws in International Economic Law 1 Jan 2020 –

31 Dec 2022

Exempted
with completion of

LAWS6313 International Taxation

Juris Doctor 1 Jan 2020 –

31 Dec 2022

Exempted
with completion of

LAWS6313 International Taxation

Lingnan University
Master of Accountancy 1 Jan 2021 –

31 Dec 2022

Exempted Exempted
with completion of
Intermediate Accounting (pre-entry)
plus
ACT503 Cost and Management Accounting
plus
ACT504 Financial Accounting and Reporting
plus
ACT506 Managerial Finance
with completion of
ACT505
Hong Kong Taxation and Tax Planning
   

D. Other Exemptions

Exemption from the CTA Qualifying Examination may be granted to holders of the following qualifications:
Condition / Programme Paper 1 Paper 2 Paper 3 Paper 4
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 standard in their study. Exempted
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. Exempted
HKU School of Professional and Continuing Education
Postgraduate Diploma in Professional Accounting Exempted Exempted
School of Continuing and Professional Education, City University of Hong Kong
Professional Diploma in Tax Advisory (previous programme name: Continuing Education Diploma in Tax Advisory) Exempted Exempted
Jinan University
Master of Finance in Taxation Exempted Exempted Exempted
The Hong Kong Polytechnic University
Master of Corporate Governance Exempted Exempted
Master of / Postgraduate Diploma in Professional Accounting Exempted Exempted

Last Update: April 2021