Exemptions


  • The Institute recognises different academic and professional qualifications which are of comparable standing to the Certified Tax Adviser (CTA) Qualifying Examination.
  • The Institute starts its accreditation exercise in 2018. Exemptions from the respective examination papers of the CTA 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.
  • The Institute reserves the right on the final decision in granting exemptions from the CTA Examination. Details of the exemptions are as follows:

A. Recognised Professional Qualifications
B. Accredited Undergraduate Programmes
C. Accredited Postgraduate Programme
D. Other Exemptions
December 2019