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

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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