The Institute always upholds and advances the professional standard of its members. Members, graduates and students of the Institute shall observe the highest standards of professional conduct and ethical behavior in all their work and activities, and abide by the Institute’s Articles of Association and Code of Professional Conduct.
All members of the Institute are also recommended to observe the “Guidance on Professional Tax Practice” (GPTP) (to be published soon) which sets out the fundamental principles and standards of behaviours as international best practice when dealing with different tax issues.
CTAs are required to fulfill the Continuing Professional Development (CPD) requirement and Professional Indemnity Insurance requirement (if applicable) when renewing their annual CTA certificate.
Starting from 2022, members who are not CTAs are also required to fulfill the CPD requirement (i.e. to obtain a total of 10 CPD Hours during 1 December 2020 to 30 November 2021, of which 3 hours are tax related). More information will be announced in due course.