This is a skills focused professional tax qualification based on the competency approach of the new Chartered Accountant syllabus with strong emphasis on the following:
Functional Competencies:
- a detailed understanding and ability to apply Irish tax legislation, along with an understanding of international sources of tax law such as The European Commission, European Court of Justice and the OECD Tax Treaty Convention
- the identification and communication of tax issues to legal and accountancy professionals
- the ability to compute & review tax computations, and identify & assess risks in all aspects of tax compliance and tax planning
- the application of research and methodology to all aspects of tax planning and compliance
Business Competencies:
- commercial understanding and ability to assess consequences of tax planning and compliance through an awareness of legal issues, finance issues and accountancy issues
- communication skills focused on effective listening, negotiation, advocacy and representation when interacting with clients, colleagues, the Revenue and other professionals
- writing skills focused on professional letter writing and report writing techniques and styles required for the particular engagement.
Core Professional Competencies:
- Ethics and Professionalism
- Objectivity
- Perceptiveness of own knowledge, values & limitations.