Chartered Tax Consultant FAQs

How do I apply for an exemption from the Applied Tax stage of Chartered Tax Consultant?

• As of May 2018, a new exemption has become available. Holders of FAE tax elective can be exempt from Applied Tax and proceed straight to Integrated Tax.
• Holders of either the CIOT (UK tax qualification) or AITI (Institute of Tax) may claim an exemption from Applied Tax. To apply for exemption, you will need to submit evidence to confirm your qualification (i.e. you will also need to meet the other entry criteria). Your application will be processed and Chartered Accountants Ireland will verify the details with the awarding body before confirming the exemption.
• If you have completed the Chartered Accountants Ireland Diploma in Taxation and meet the other entry criteria and pass the Applied Tax exams, you may be eligible for an exemption.
• As of 2018 entry, Chartered Accountants who are holders of part two of AITI are eligible to proceed directly to Integrated Tax.

I have taken a tax elective...am I exempt from any element of the programme?

Yes. As of June 2018 entry, holders of the FAE tax elective are welcome to apply for Integrated Tax. This applies for ROI tax and NI tax elective.

Where will the classroom sessions be held?

All classroom sessions are held in Chartered Accountants House in Dublin or from time to time another venue in Dublin city centre. In 2021, the programme will be delivered fully online. 

Is attendance at every classroom module mandatory?

Participants are expected to attend all onsite sessions/live virtual classroom sesions (for both Applied and Integrated Tax). It is your own responsibility to record your attendance by signing the sign-in sheet supplied at each session/log into the virtual classroom session.

Is it possible to take a break from my studies?

The programme can be completed over a number of years, for example completing Applied Tax in 2020 and returning in 2021 to complete the final stage, Integrated Tax.

Does the programme qualify for CPD Hours?

Yes, the programme delivers significant structured and unstructured CPD. The exact amount of structured hours allowable under the regulations governing CPD, depends on your attendance, home reading of the materials and completing the assignments. Further structured and unstructured hours may be claimed for completion of the assignments but these will vary for each individual. Please note that those operating in regulated areas (audit, tax, insolvency, and investment business) may still need to undertake additional relevant CPD to meet these specific obligations.

What is the pass mark for exams?

The pass mark is 50% for all examinations. There is no compensation allowed between exams and assignments, meaning you must pass each piece of assessment in order to successfully complete the programme.

What is the structure of the exams?

There are exams at the end of each stage. Each exam consists of two papers taken on two days with a one day break in between. Exams are open-book and each paper is four hours in duration with the first 30 minutes designated as reading time. During reading time you will receive the exam paper but will not receive the script book, into which you must write your answer until this time has elapsed. During reading time you can make notes on the paper or in your notes to plan your answer.

What can I bring into an open-book exam?

Participants may bring in any written materials they wish including books, commentaries and their notes to a maximum size equivalent to a regular banker’s box. You may not bring in any electronic devices other than a standard calculator.

What does my fee cover?

Fees are inclusive and will cover: registration, programme materials, books, legislation, tuition and exam fees.

Do I need to pay the full fees in advance?

Participants can choose to pay for the programme in full on enrolment or by an installment payment option, which allows you to spread the cost of the programme over four payments. This is an interest free option but all fees must be paid before the exams. Installment payments are only chargeable to a credit or debit card.

Is the programme eligible for tax relief?

The programme has not been approved by Revenue for tax relief for tuition fees in respect of third level education but may qualify for other reliefs. You should contact Revenue directly for clarity.

When is the deadline for registering on the course?

Chartered Tax Consultant Integrated Tax starts in late August 2021. Applications will be accepted right up until the commencement date. Email the team at LLL@charteredaccountants.ie for information about applying.