To complete the ATT examination requirements you must complete Papers 1 and 2, your choice of one of the four option papers (Papers 3, 4, 5 and 6) and the three Computer Based Examinations (CBEs) in Law, Professional Responsibilities & Ethics and Principles of Accounting.
Learn more about the examinations here and see the student FAQs here.
Compulsory Online Exams
- Paper 1 Personal Taxation
- Paper 2 Business Taxation
Optional Online Exams (one to be chosen)
- 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
Examination Times
- Each Online Exam is currently three and a half hours
- Each CBE is one hour in length
Fees
Details of the current fees can be found here.
Prospectus and Syllabus
For access to these, click here.
Pass Marks & Failures
To pass an Online Exam, you are required to achieve 50% of the total marks available.
To pass a CBE you will need to correctly answer 60% of the questions set. Please note there are 50 questions in one hour for the Law and Professional Responsibilities & Ethics and 40 questions in one hour for the Accounting CBE.
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, Council reserves the right to limit the number of times a candidate may re-sit the examination.
Under no circumstances will correspondence be entered into with regard to any examination result.
Distinctions
Distinctions are awarded for exceptional performance. If you achieve the required level, you will be awarded a pass with distinction.
Medals and Prize
The following medals and prize are awarded at each examination, subject to the discretion of Council and the attainment of a satisfactory standard:
The Association Medal
Awarded to the candidate achieving first time passes in all the required tax exams including the CBEs over a 12 month period.
The LexisNexis Prize
Awarded to the candidate taking three tax papers at one sitting for obtaining the highest total marks on those three papers
The Ivison Medal
Awarded to the candidate obtaining the highest mark in Paper 1: Personal Taxation
The Jennings Medal
Awarded to the candidate obtaining the highest mark in Paper 2: Business Taxation
The Collingwood Medal
Awarded to the candidate obtaining the highest mark in Paper 3: Business Compliance
The Stary Medal
Awarded to the candidate obtaining the highest mark in Paper 4: Corporate Taxation
The Kimmer Medal
Awarded to the candidate obtaining the highest mark in Paper 5: Inheritance Tax, Trusts and Estates
The Gravestock Medal
Awarded to the candidate obtaining the highest mark in Paper 6: VAT
The Johnson Medal
Awarded to the candidate with the best overall performance when passing all three Computer Based Examinations within a six month period