Generally, the papers don’t need to be sat in a particular order. However, there are some rules and recommendations below:
- The CTA Professional Responsibilities and Ethics paper is available on demand, so there is flexibility in when students sit it. However, the CIOT recommend that they sit this before sitting other CTA papers. Ethical considerations are embedded with the whole qualification and may be examined in other assessments as part of the Joint Programme.
- The CTA Professional Responsibilities and Ethics paper must be successfully completed before they sit their Advanced Technical or Application and Professional Skills paper.
- The CIOT also recommend that students sit the CTA Tax Knowledge and Skills paper after completing the Knowledge level of the CA qualification. As a minimum, they must have completed Taxation and Reporting and Performance 1 at the Knowledge level of the CA qualification, as the CTA paper assumes knowledge from them.
- Students must sit the CTA Tax Knowledge and Skills paper before, or at the same time as, sitting their choice of CTA Advanced Technical or Application and Professional Skills paper.
For more information, please visit the CA CTA page on icas.com.