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 ?
- A person who is aged 18 years or above; and
- holds a university degree or an equivalent qualification recognised by the Council; or
- has completed or has been fully exempted from the examinations offered by the Hong Kong Association of Accounting Technicians; or
- is studying in an accountancy or business related undergraduate programme in a university recognised by the Council.
- 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”).
- For online registration, please visit: www.tihk.org.hk/join-now
3. Content and format of the CTA Examination
- 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.
- It is a 3-hour close-book written examination for each paper.
- 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.
- A pass in a paper remains valid for five years only.
For the latest syllabuses of CTA Examination, please visit www.tihk.org.hk/syllabus/ for details.
The Institute recognises different academic and professional qualifications which are of comparable standing to the CTA 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. For details of the exemptions, please visit www.tihk.org.hk/exemptions/
6. Examination arrangement & enrollment
- The CTA Examination is held once a year in October. Members and Students can log-in their account to enroll the examination online: www.tihk.org.hk/online-exam-enrollment. Enrollment period for the CTA Examination is from mid-June to mid-September every year.
- The Hong Kong Examinations and Assessment Authority administers the CTA Examination on behalf of the Institute.
- The examination results will be announced within twelve weeks after the date of the CTA Examination. 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.
7. CTA Examination Intensive Revision Course
Kaplan Financial will organise revision courses for different Papers in CTA Examination. Please visit the page Programmes & Courses for more details.
8. Registration as a Student
- Before filing the application to register as a Student, please read the application requirements carefully: www.tihk.org.hk/join-now/
- To register as a student, please visit this page and apply online: www.tihk.org.hk/membership-application-new/
- Interested persons may also obtain an application form from the Institute at its office or by downloading it from www.tihk.org.hk/member-student-forms/
9. Benefits to Registered Students
- Students will be advised of information relevant to the CTA Examination.
- 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.
- Students may attend professional development activities organised by the Institute.
- Students have free access to past examination papers, suggested answers and examiner’s reports.
- 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.