CTA Exam Regulations
You must comply with the following regulations when sitting the CTA exams.
Any breach of these regulations will be reported to the CIOT, which may at its absolute discretion disqualify any candidate from all exams sat and report them to the Taxation Disciplinary Board (TDB).
All exam candidates are bound by the CIOT’s ethical guidelines and must behave in an appropriate manner as a tax professional.
Test Centre
You must ensure that you arrive for the exam(s) you have entered for on the dates and at the times as shown in your Candidate Information email(s).
You MUST print the Candidate Information email, sent to you via email, and bring it with you to the Test Centre for each exam you are sitting.
If you are more than 30 minutes late, for any exam, you will NOT be permitted to enter the exam room and you will not be permitted to sit your exam. Students arriving late are not guaranteed they will be given additional time and their lateness will be reported to the CIOT on the Invigilation report.
The exact timings of your exam(s) is provided in your Candidate Information email. This will include any additional time if you have been granted it.
You must comply with the health, safety and security policies of your chosen exam centre and students may not remove materials provided at the assessment Test Centre unless instructed otherwise.
Identification
You are also required to bring with you identification which includes both your photograph and your signature. This will be checked at the Test Centre. For example, a passport or driving licence (with photo).
If you do not bring your identification, you will NOT be allowed to sit your exam. There will be no exceptions to this.
Should you have neither a passport nor a driving licence (with photo), you should contact the Education Team to discuss suitable alternative identification as soon as possible by emailing [email protected].
Permitted and non-permitted personal items
Students may only bring personal items into the exam room which are permitted in the Candidate Instructions.
The CIOT reserves the right at any point to change, amend or vary what items are permitted at the Test Centre.
There is no dress code, but you are expected to dress in a manner that is not offensive to others.
All mobile phones and other communication devices must be switched off and left in your locker as instructed by the Test Centre staff. You will NOT be allowed to use such digital devices (including smart watches) for timekeeping during the exam. You will be seated with a view of a clock.
Online legislation
You MUST bring with you the log in details if you have purchased an approved subscription from one of the two approved providers (Croner-I and Tolley’s Digital Library) as shown here www.tax.org.uk/taxlegislation2023
Please note these are the ONLY two products approved for use in the exams, so any other subscriptions with either of these providers that you use at work will NOT be accessible.
The only other information you will be able to access is a PDF copy of the Tax Tables and, if relevant to your exam, a PDF copy of the OECD Model Convention.
Exam Conduct
Any activity which is in breach of these regulations, or deemed to breach the intent of these regulations, will be considered as misconduct. Examples of this may include (but are not limited to):
- cheating ie, failing to comply with the exam rules or any instructions given by the invigilator
- communicate with, receive assistance from, or copy from the answers of any other exam candidate, or any other individual. The answers you submit must be entirely your own work.
- using any materials prohibited under the regulations during an exam
- continuing to write after the Invigilator has announced the end of your exam time
- any conduct at the Test Centre that is disruptive, including failure to act in a professional manner
- failing to comply with instructions from the Invigilator, information in the Candidate Information email or the Candidate Instructions.
Invigilators have the right to stop your exam at any point if the student is not conducting themselves properly and/or is suspected of committing an act in breach of the exam regulations.
You are NOT permitted to take longer than the exam time stated in your Candidate Information email, unless this has been specifically authorised.
You will not be awarded extra time for taking any breaks during your exam, unless there is a medical need for this which has been pre-approved by the CIOT.
You are not permitted to make any remarks in your answers that are directed to the examiner.
You must remain seated at the end of the exam and you may only leave the exam room when told to do so by the Invigilator.
Special circumstances
The CIOT recognises that some candidates sit their exam(s) in difficult circumstances and has a process in place which allows you to request special consideration if you feel that your performance in your exam(s) was affected by serious personal circumstances. This may include illness or close bereavement during, or immediately preceding, the exam period. It may also include a particular problem on the day of your exam that you experienced.
Please refer to the policy here www.tax.org.uk/special-considerations
Results
Under normal circumstances, the pass lists will be on the CIOT website and will be released as shown here https://www.tax.org.uk/key-dates-and-deadlines
Under no circumstances will results be given over the telephone.