CTA Accounting, Law, and Ethics Computer Based Exams

Entry requirements

There are no entry requirements to commence the CTA qualification. However the CIOT strongly recommends those without an accounting or law qualification should first study ATT.

Months of entry

January, July

Course content

Build essential foundations for your CTA qualification with our online Accounting, Law, and Professional Responsibilities and Ethics modules. These short, computer-based exams (CBEs) cover key principles and knowledge in each area, helping you prepare for the main CTA papers. Study at your own pace with flexible online learning and access expert support throughout.

By the end of these modules, you will have a solid understanding of the fundamental accounting principles relevant to tax practice, as well as the core legal concepts related to contract, tort, and business law in a tax context. You will also gain a clear understanding of the ethical principles and professional standards expected of a Chartered Tax Adviser. These courses will equip you to effectively interpret and respond to common scenarios involving accounting data, legal obligations, and ethical challenges. Ultimately, you will develop the essential knowledge required to progress to more advanced CTA studies.