Generally, you don’t have to sit the papers 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 you sit it. However, the CIOT recommend that you 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. This paper must be successfully completed before you sit your Advanced Technical or Application and Professional Skills paper.
- The CIOT also recommend that you sit the CTA Tax Knowledge and Skills paper after completing the Knowledge level of the CA qualification. As a minimum, you 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.
- You must sit the CTA Tax Knowledge and Skills paper before, or at the same time as, sitting your choice of CTA Advanced Technical or Application and Professional Skills paper.
For more information, please visit the CA CTA page on icas.com.