A redesigned learning journey for the CTA Joint Programmes with ICAEW and ICAS

These mark a significant evolution in professional training, designed to align with the latest developments in accountancy education and to better support students pursuing these dual qualifications in accountancy and taxation.

The updates respond to several key drivers:

• Alignment with new accountancy and taxation qualification structures: The ACA qualification is undergoing a transformation, with the Next Generation ACA structure launching for students registering from 1 July 2025. The revised ACA CTA Joint Programme has been tailored to fit this new framework, as well as aligning both the CA and ACA Joint Programmes with the proposals for changes to the CTA qualification due in September 2027.
• Addressing student feedback: Both programmes introduce a new Level 6 equivalent paper, delivered by the CIOT (Tax Knowledge and Skills) to ease the transition into CTA studies and reduce the challenge of jumping straight into Level 7 CTA content.
• Enhancing breadth and skills: The new Tax Knowledge and Skills paper prepares students for their advanced CTA paper enabling them to understand how their specialist area interacts with broader tax areas.

What CTA assessments are covered in the Joint Programmes?

The CTA elements of both Joint Programmes are identical. These are:

• Professional Responsibilities and Ethics;
• Tax Knowledge and Skills (a choice of Direct Tax or Indirect Tax); and
• one specialist tax paper.

The specialist paper options are:

• Direct Tax: OMBs, Larger Companies and Groups (Advanced Technical or Application and Professional Skills).
• Indirect Tax: Domestic Indirect Taxation (Advanced Technical), Cross Border and Environmental Taxes (Advanced Technical), VAT and Other Indirect Taxes (Application and Professional Skills).

Other Joint Programme highlights

ACA CTA Joint Programme

• This is available to students registering with ICAEW from 1 July 2025, with transitional provisions available for those registered up to 30 June 2025.
• First CTA papers under the revised programme (the Tax Knowledge and Skills) will be available from November 2026.
• Depending on how students phase their studies, the Joint Programme potentially enables qualification as both ICAEW CA and CTA in four years, subject to practical experience requirements.

CA CTA Joint Programme 2026+

• Launching for the academic year 2025/26 onwards, this provides flexibility for existing students to complete their studies under the previous programme, subject to transitional rules. The first CTA papers under the revised programme (Tax Knowledge and Skills) will become available from November 2026.
• Depending on how students phase their studies, the Joint Programme potentially enables qualification as both ICAS CA and CTA in four years, subject to practical experience requirements.

Registration

CIOT registration for both programmes will open in spring 2026. You will be able to register your interest for the new Joint Programmes on the CIOT’s website. All students must register with CIOT at least four months before their first CTA exam.

If you are an employer of CTA students on either programme, or are a student wishing to embark on either programme, take a look at our dedicated website area for more information: www.tax.org.uk/joint-cta-programmes