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CTA Accounting, Law, and Ethics Computer Based Exams

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Overview

Build essential foundations for your CTA qualification with our online Accounting, Law, and Professional Responsibilities and Ethics modules. These short, computer-based exams (CBEs) cover key principles and knowledge in each area, helping you prepare for the main CTA papers. Study at your own pace with flexible online learning and access expert support throughout.

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Average duration

6-8 weeks

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Assessments

Three Computer Based Exams

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Kaplan pass rate

13% higher than global average*

*Versus the global average pass rate of 53%, across all levels in 2024. Valid as of May 2025.

Who it’s for

Entry requirements

There are no entry requirements to commence the CTA qualification. However the CIOT strongly recommends those without an accounting or law qualification should first study ATT.

Learning outcomes from the course

By the end of these modules, you will have a solid understanding of the fundamental accounting principles relevant to tax practice, as well as the core legal concepts related to contract, tort, and business law in a tax context. You will also gain a clear understanding of the ethical principles and professional standards expected of a Chartered Tax Adviser. These courses will equip you to effectively interpret and respond to common scenarios involving accounting data, legal obligations, and ethical challenges. Ultimately, you will develop the essential knowledge required to progress to more advanced CTA studies.

Apprenticeships

You may be eligible to sit the exams and become CTA qualified as part of an apprenticeship, depending on your circumstances.

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Material is easy to use and digest, good supplementary information online as well.

Kaplan CTA Law & Ethics learner

Course content

Compulsory

Law

This CBE will test your knowledge of laws within the relevant areas of tax, including the legal framework within which they operate.

from £192.00Inc. VAT

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  • Introduction to Tax Law: Overview of tax law principles and key legislation.
  • Constitutional and Administrative Law: The role of government and the judiciary in tax law.
  • Contract Law: Basic principles, formation, and enforceability of contracts in a tax context.
  • Tort Law: Legal obligations and liabilities in torts, including negligence and defamation.
  • Company Law: Structure, formation, and regulation of companies, including tax implications.
  • Partnership Law: Legal aspects of partnerships, including taxation of partnerships and partners.
  • Trust Law: Overview of trusts, their creation, and their role in tax planning.
  • Tax Avoidance and Evasion: Legal considerations around tax avoidance schemes and illegal tax evasion.
  • Employment Law: Employee and employer rights and duties, including tax implications of employment contracts.
  • Property Law: Legal principles related to the taxation of property and land transactions.

Compulsory

Professional Responsibilities and Ethics

This CBE will test your understanding of the obligations of a Chartered Tax Adviser in the areas of Professional Responsibilities and Ethics.

from £192.00Inc. VAT

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  • Introduction to Ethics in Tax Practice: Overview of ethical principles and professional conduct in the tax profession.
  • Fundamental Ethical Principles: Core values such as integrity, objectivity, professional competence, confidentiality, and professional behaviour.
  • Code of Ethics: Understanding and applying the relevant codes of ethics, including those set out by the Chartered Institute of Taxation (CIOT) and other professional bodies.
  • Conflict of Interest: Identifying and managing potential conflicts of interest in tax practice.
  • Client Relationship Management: Professional responsibilities in managing client relationships, including duty of care and communication.
  • Independence and Objectivity: Maintaining independence and objectivity in decision-making and advice.
  • Confidentiality and Disclosure: Legal and ethical obligations regarding client confidentiality and when disclosure is required.
  • Professional Judgment and Integrity: The role of professional judgment in tax advice and ensuring advice is aligned with ethical standards.
  • Anti-Money Laundering (AML): Compliance with legal and ethical obligations related to anti-money laundering and fraud prevention.
  • Dealing with Unethical Behaviour: Handling situations where ethical standards may be compromised, including whistleblowing procedures.

Compulsory

Accounting

This CBE will test your knowledge of Accounting, double entry bookkeeping and producing financial statements.

from £782.00Inc. VAT

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  • Introduction to Accounting Principles: Basic accounting concepts, terminology, and frameworks used in tax practice.
  • Financial: Preparation and analysis of key financial statements (balance sheet, income statement, cash flow statement).
  • Revenue Recognition: Understanding how income and revenue are recognised for accounting and tax purposes.
  • Accounting for Assets: Treatment of assets, including fixed assets, intangible assets, and inventories.
  • Liabilities and Equity: Understanding and accounting for liabilities, provisions, and equity.
  • Accounting for Tax: Recognising the impact of tax on financial reporting, including deferred tax and current tax provisions.
  • Financial Reporting Standards: Familiarity with International Financial Reporting Standards (IFRS) and UK Generally Accepted Accounting Principles (GAAP).
  • Consolidation and Group Accounts: Accounting for group structures, including consolidation of financial statements.
  • Tax Adjustments: Identifying and making adjustments for tax purposes in the financial statements.
  • Financial Ratios and Analysis: Understanding key financial ratios and their use in analysing financial health and tax implications.

Exams

You must register with CIOT as a student at least 21 days in advance of taking your first exam. CTA Computer Based Exam details include:

Sittings: The Computer Based Exams (CBEs) can be sat at any point in the year.

Time: 1 hour

Questions: Each question is worth one mark. You’ll be assigned a set number to complete in one hour, selected before the test begins.

Format: Multiple question types – drag and drop, multiple choice, and select from a list.

Pass mark: At least 60% of the responses to the questions must be correct to pass each CBE.

Courses

Inc VAT, excludes exams

Classroom from £1,017
Live Online from £912
OnDemand from £471
Distance Learning from £192
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Everything you need to succeed

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Expert material

Our courses include expert content, designed to help you pass your exams. You’ll get access to a range of study materials depending on which method you choose to study.

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Academic support

Our team of 50+ finance experts and advisors provide gold-standard personalised academic support 7 days a week. We offer exam strategies, study plans, and proactive resit advice.

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Pass Guarantee

If your results aren't as expected, we provide free access to extra content, extended tutor support, and guidance for resitting until you pass your exams.

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The science of learning

We offer dynamic courses based on insights from learning scientists and industry professionals. Our data-driven teaching methods ensure student success and progression.

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Well-being support

Access well-being support through our resource library or speak confidentially with Kaplan's Mental Health First Aiders, safeguarding team, or your tutor and talent coach.

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Accessibility

We're committed to an inclusive learning environment, ensuring accessibility and personalised support for all students to succeed.

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OnDemand, Classroom or Live Online courses

  • Study modules Designed to cover all aspects of your CTA course.
  • Quizzes To test your knowledge of each subject area.
  • Memory Masters To refresh your memory of key learning concepts.
  • Question Banks Designed to test your ability to answer exam style questions.
  • Workbook For the Accounting Classroom/Live Online course, a workbook is supplied. This workbook is used for all lessons as a tutor takes you through the course content.

Distance Learning courses

  • Study Programme Provides you with detailed guidance on all the key aspects of your CTA course. It recommends how you should organise your studies to ensure you cover all of the content, and to use the resources in the best way to achieve exam success.
  • Question BanksDesigned to test your ability to answer exam style questions.

Please note: You must purchase your 'Essential Law for Tax Practitioners', 'Professional Responsibilities and Ethics for Tax Practitioners' and ‘Principles of Accounting’ books directly from the CIOT website.

Study methods

Get everything you need to succeed, along with tailored features depending on which study method you choose.

Feature

Classroom1
from £1,017

Live Online1
from £912

OnDemand2
from £471

Distance Learning3
from £192

Live, tutor-led classes at set times
Interactive elearning modules
Speak face-to-face with tutors and other learners on the same course
Speak online with learners on the same course
Study at your own pace

1 Available for the Accounting CBE.
2 Available for the Accounting, Ethics and Law CBEs.
3 Available for the Ethics and Law CBEs.

Ways to pay

Pay for your course using a debit card, credit card, or PayPal. We also offer alternative payment methods to suit your needs.

Invoice your employer

Your employer may fund the costs of your studies if you're already working in a related field and want to develop your learning.

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PayPal Pay in 3

A buy now, pay later service that splits your purchase into three equal interest-free payments. Offering a flexible way to spread the cost.

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Become a Kaplan client

If you're looking to train your staff and upskill your organisation, you can register as a Kaplan client.

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Alternatively, you can apply for one of our payment plans. Spread the cost by paying monthly, so you can focus on learning and passing exams.

Other routes to becoming CTA qualified

Flexible option

ACA CTA Joint Programme

The ACA CTA joint programme lets you achieve two prestigious qualifications in a shorter amount of time - ACA and CTA. You can become a Chartered Accountant and Chartered Tax Adviser with the joint programme.

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Flexible option

ATT CTA Tax Pathway

The ATT CTA Tax Pathway lets you study for both Tax qualifications at an accelerated rate. The Tax Pathway is very flexible, affording you an earlier opportunity to specialise.

Find out more