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Frequently Asked Questions

  Below we answer some of your frequently asked questions. 

Should you have any further queries, contact students@taxinstitute.ie or on +353 1 663 1700.

Entry Requirements and Exemptions

What do I need to claim an exemption?
To claim an exemption you need to submit a transcript of your results from the relevant body. See page 11 of the Chartered Tax Adviser (CTA) Course Information & Regulations 2018/2019.
I previously qualified as an accountant ten years ago – what exemptions can I claim?
Exemptions are not subject to time limits; therefore if your qualification is listed on pages 12 - 16 of the Chartered Tax Adviser (CTA)
Course Information & Regulations 2018/2019 you will receive full Part 1 exemptions irrespective of when you qualified.

My qualification is not listed but I feel that I may be entitled to an exemption – what can I do?
If your exemption is not listed and after reviewing the Chartered Tax Adviser (CTA) syllabus, you feel that you may be entitled to an exemption, please submit an official transcript of your results from the appropriate body, with a detailed syllabus and examination papers of the relevant subjects. The syllabus and examination papers must be cross-referenced to the syllabus for which the exemption is being sought. See page 11 of the Chartered Tax Adviser (CTA)
Course Information & Regulations 2018/2019 for further details.

I don’t have a degree (Level 8 on the National Framework of Qualifications) but have a background in accounts and finance – am I eligible to register for the Chartered Tax Adviser (CTA) programme?
Candidates who do not hold an honours degree or equivalent may be considered on a case-by-case basis, through the recognition of prior learning. See page 10 of the Chartered Tax Adviser (CTA)
Course Information & Regulations 2018/2019 for further detail


What does my fee cover?
Your fee covers all relevant student manuals, relevant tax legislation, attendance at lectures, Professional Skills Workshops, a revision course, access to Student TaxFind, as well as examination fees. Your course fee does not cover your student subscription of €235. The student subscription year runs from 1 October to the following 30 September. 

Do I need to pay the full fees in advance?
The Irish Tax Institute is pleased to offer a flexible payment method by
direct debit, meaning that you can spread your course fees over the duration of the course (terms & Conditions apply).

Is the Chartered Tax Adviser (CTA) programme eligible for tax relief?
Tax relief is not currently available.


Is the Chartered Tax Adviser (CTA) programme modular?

It is not a modular programme.

Do I need to sit all four exams in one sitting?

Yes, you must present for all your exams in one sitting.

How many exams do I need to do to qualify?

In order to qualify as a Chartered Tax Adviser (CTA), you need to complete all exams at Parts 1, 2 and 3 (unless you have been awarded exemptions).

What does continuous assessment involve?

Continuous assessment will involve a Professional Skills Assignment worth 15% and an Interim Examination also worth 15% to 20% in certain subjects at each Part.

What is the pass mark for each examination?

The pass mark is 50% for all examinations.

How do I pass a Part?

To pass a Part of the Chartered Tax Adviser (CTA) programme, a student must be exempt from or successfully complete the assessment of each of the four modules for that Part.

Is there compensation in the Chartered Tax Adviser (CTA) examination regulations?

No, compensation between examinations is not permitted.

Can I ‘carry’ a pass mark?

Students who achieve a pass mark will not be required to repeat that examination. They will only be required to register and sit the remaining examinations at that Part. To pass the Part overall, they must achieve 50% in all four examinations over four consecutive examination sittings.

What happens if I don’t pass all four examinations at a Part in the prescribed timeframe (four consecutive sittings)?

Students will forfeit their examination results and must recommence at Part 1, or Part 2 if students are exempt from Part 1.

When do I have to attempt my examinations?

After completing a study course students must register for and sit the examinations at one of the next two scheduled examination sittings for that Part.

Courses and Venues

How quickly can I complete the Chartered Tax Adviser (CTA) programme?
A student who is exempt from Part 1 could obtain the Chartered Tax Adviser (CTA) qualification in one year where they undertake both the winter & summer course.

Can I complete Part 1 and Part 2 in the same academic year?
Yes, a student can register for the Part 1 winter course which would prepare you for exams in April and then complete the summer course which would prepare you for exams in August of the same academic year. You must successfully complete a Part before you can proceed to the next Part.

Is it possible to take a break from my studies?
You may take a break of up to 24 months from 1 November in the year you successfully completed one Part and the commencement of the study course for the next Part. 

Where are lectures held?
Lectures are held in Dublin and Cork.  Students can also avail of our flexible online study option.

When are the lectures scheduled?
Lectures are scheduled to take place at weekends only.

Is attendance at every lecture mandatory?
Attendance at lectures is highly recommended and the attendance at the Professional Skills Workshops is essential. If your fees are paid by your employer, they are entitled to receive a copy of your attendance records in accordance with our data protection notice.


When is the deadline for registering for the Chartered Tax Adviser (CTA) programme?

To ensure that you receive your materials in advance of lectures, you should register at least two weeks prior to your course commencing. We continue to accept registrations after the course commences. However, early registration is advised so you do not miss any lectures. See page 17 of the Chartered Tax Adviser (CTA) Course Information & Regulations 2018/2019 for key dates.


When can I use the term “Chartered Tax Adviser (CTA)”?

You can use the term “Chartered Tax Adviser (CTA)” after you have successfully completed your Part 3 examinations, paid the admission fee and been formally accepted to membership, which cannot occur before the Irish Tax Institute’s Annual Conferring Ceremony.

Where can I work after completing the Chartered Tax Adviser (CTA) programme?

Chartered Tax Advisers (CTA) work in many environments: throughout the corporate world in multinationals and major domestic companies, accountancy firms, legal firms, tax consultancy practices (as an owner, partner or employee), the financial services sector, government and public sector (Revenue, policy bodies).

Do I need a training contract?

You do not need a training contract to study the Chartered Tax Adviser (CTA) programme.

I am not working in tax. Can I study the Chartered Tax Adviser (CTA) programme?

You do not need to be working in tax to study the Chartered Tax Adviser (CTA) programme.