With a view to setting a benchmark for new entrants to the tax profession and to enhancing the confidence of employers in persons holding a tax qualification, the Institute first established the Certified Tax Adviser (CTA) Qualifying Examination (“CTA Examination”) in October 2010. The Examination has been renamed as “Chartered Tax Adviser (CTA) Qualifying Examination” in 2021.
The CTA Examination consists of five papers, namely Accounting and Finance, Hong Kong Tax, International Tax, PRC Tax, and Advanced Taxation Practice. Candidates who pass the CTA Examination and possess the requisite working experience will be entitled to admission as a member of the Institute and be awarded the Chartered Tax Adviser (CTA) designation, a mark of technical excellence and professional integrity.
To further strengthen and advance the status of CTA in Hong Kong, and to provide continuing support to our members’ firms and training to their staff members who are eager and passionate to become CTAs, the Institute introduced the CTA Accredited Employer Programme in 2011. The Institute now has more than 260 Accredited Employers. For the list of registered Accredited Employers, please visit AEP Register List.
|Paper 1 |
Accounting & Finance
|Paper 2 |
Hong Kong Tax
|Paper 3 |
|Paper 4 |
|Paper 5 |
Advanced Taxation Practice
At the discretion of the Institute, for each seating of the CTA Examination:
- an award is granted to the candidate who scores the highest mark in each of the papers; and
- an award is granted to each of the three candidates who have completed the CTA Examination and have scored the highest average mark in aggregate in all the papers they have sat and passed.
Memorandum of Understanding with CPA Australia
The Institute and CPA Australia have entered into a memorandum of understanding (MOU) which is effective until 31 December 2022. The MOU enables candidates who have completed Paper 2 – Hong Kong Tax or Pape 4 – PRC Tax Paper of the CTA Examination to receive a non-specified elective exemption in the CPA Australia’s CPA Program.