Exam success

On 7 July 2026, ATT announced the results of its examinations taken at the May 2026 exam session. 819 candidates sat exams, with an additional 652 candidates who sat one or more ATT papers on the ATT CTA Tax Pathway.

The following week, on 15 July 2026, CIOT announced the results of its examinations. 870 candidates sat CTA exams, with a further 434 candidates on the ACA CTA Joint Programme (with ICAEW) and 67 candidates sat a paper on the CA CTA Joint Programme (with ICAS). In addition, 669 ATT CTA Tax Pathway candidates sat one or more CTA papers.

The CIOT President, Paul Aplin, commenting on the results, said: ‘I would like to offer my warmest congratulations to those candidates who have passed all of the necessary exams for CIOT membership, as well as those who have made progress towards becoming a Chartered Tax Adviser after passing one or more papers at the May 2026 examination session. They should be really proud of their hard work, dedication and effort. The exams set a high standard and successful candidates can be proud of their achievements.

‘343 candidates have now successfully completed all of the CTA examinations and we very much look forward to welcoming them as members of the Institute in the near future. Included in this figure are 71 candidates who were on the ACA CTA Joint Programme, 13 candidates who were on the CA CTA Joint Programme and 134 candidates who have now fully completed the ATT CTA Tax Pathway by passing the CTA element.

‘I very much look forward to welcoming the new members into the Institute at the next Admissions Ceremony.’

The ATT President, Graham Batty, commenting on the results, said: ‘I am delighted to congratulate all the successful candidates from the May sitting of our exams. In total, candidates sat 1,960 papers, achieving 1,619 passes, an overall pass rate of 82.6%, which is an increase on recent sittings. Distinctions were also awarded to 104 candidates for outstanding performance.

‘Given the well-publicised problems candidates experienced, these are exceptional results which candidates should be extremely proud of. I commend all the candidates for putting in the long hours and effort necessary.

‘The ATT’s modular system means that candidates can study at their own pace, within the five-year registration period, whether they are working towards full membership or simply wishing to obtain one or more Certificates of Competency in their specialist area. I look forward to meeting the candidates who take up membership at our next Admission Ceremony.’