How many att exams are there?
To complete the ATT examination needs you should complete
Papers 1 and 2, your choice of 1 of the option papers and the 3 Computer Based
Examinations (CBEs) in Law, Professional Responsibilities & Ethics and
Principles of Accounting. Please note that the ATT option papers: Paper 3
Business Compliance, Paper 4 Corporate Taxation, Paper 5 Inheritance Tax, Trust
& Estates, and Paper 6 VAT, are sat at the same time (the morning of the
second day of the examinations) and therefore it's not possible to sit more
than 1 option paper at an exam sitting.
Compulsory Written papers
- Paper 1 Personal Taxation
- Paper 2 Business Taxation
Optional Written
Papers (must choose one)
· Paper 3 Business Compliance
· Paper 4 Corporate Taxation
· Paper 5 Inheritance Tax, Trusts, and Estates
· Paper 6 VAT
· Compulsory Computer Based Examinations (CBEs)
· Law
· Professional Responsibilities & Ethics
· Principles of Accounting
· Paper 3 Business Compliance
· Paper 4 Corporate Taxation
· Paper 5 Inheritance Tax, Trusts, and Estates
· Paper 6 VAT
· Compulsory Computer Based Examinations (CBEs)
· Law
· Professional Responsibilities & Ethics
· Principles of Accounting
Format and Syllabus
Written papers will contain a mixture of computational and
written questions and no question choice. The short-form questions (Part I)
will be in a booklet and you'll need to write your answer in the space
available for each question. Each question will carry marks of between 2 and
four 4 each and in total will account for 40% of the available marks.
Therefore, be between 10 and 20 such questions in every paper.
The Part II question paper will carry between 3 and 5
long-form questions (each question will carry from 10 to 20 marks). Questions
requiring knowledge of the law will generally attract between 10% and 15% of
the available marks in each of the technical papers (either as an element of
the questions or as a stand-alone question). 15 minutes of reading time is
allocated at the start of the exam to let you read the long-form questions. You
can annotate the Part II question paper but you'll not be able to write in
either the Part I or II answer booklets until the 15 minutes of reading time
have elapsed.
Pass Marks
1.
To pass a written paper, you need to achieve 50%
of the total marks available.
2.
To pass a CBE you'll require to correctly
answering 60% of the 50 questions set.
Failures
Those who fail a paper will be permitted to re-sit any
subsequent examination, provided that they submit an examination entry form and
fee at each attempt and are registered as a student at the time of re-sitting.
However, the Council reserves the right to limit the number of times a
candidate may re-sit the examination.
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