CTA Results: The Effect Of a Global Pandemic?
The May 2020 examinations for CTA were held in June and July as a result of the COVID-19 pandemic. The CIOT accelerated the introduction of online exams to allow those who had been preparing for the Application and Professional Skills paper (APS) to still do so. This was done be a remote invigilated system. The rest were sadly cancelled.
Thursday 28th January 2021 marked a highly anticipated day for those who were awaiting their results from the November 2020 sitting. It was announced that 1,396 people took the exams and that 313 of which had been successful in completing all exams for membership (included in this were those who were studying for ATT/CTA and ACA/CTA joint pathways).
Given the cancellations May, it was only fair to compare the most recent results to those of November 2019, taken by 1,528 candidates. As follows is a breakdown and comparison of these results by examination:
Advanced Technical – November 2020
| Paper | Total sitting exam | Candidates passed | Pass rate |
| Taxation of Owner-Managed Businesses | 872 | 365 | 42% |
| Domestic Indirect Taxation | 93 | 32 | 34% |
| Inheritance Tax, Trusts and Estates | 139 | 68 | 49% |
| Human Capital Taxes | 66 | 11 | 17% |
| Taxation of Individuals | 612 | 358 | 58% |
| Cross-border Indirect Taxation | 46 | 26 | 57% |
| Taxation of Major Corporates | 298 | 176 | 59% |
Advanced Technical – November 2019
| Paper | Total sitting exam | Candidates passed | Pass rate |
| Taxation of Owner-Managed Businesses | 697 | 264 | 38% |
| Domestic Indirect Taxation | 57 | 15 | 26% |
| Inheritance Tax, Trusts and Estates | 93 | 42 | 45% |
| Human Capital Taxes | 42 | 22 | 52% |
| Taxation of Individuals | 435 | 222 | 51% |
| Cross-border Indirect Taxation | 58 | 35 | 60% |
| Taxation of Major Corporates | 258 | 162 | 63% |
Awareness – November 2020
181 candidates passed this paper out of a total of 275 sitting the examination. A pass rate of 66%.
Awareness – November 2019
152 candidates passed this paper out of a total of 228 sitting the examination. A pass rate of 67%
Application and Professional Skills – November 2020
| Paper | Total sitting exam | Candidates passed | Pass rate |
| Taxation of Individuals | 72 | 36 | 50% |
| Taxation of Larger Companies and Groups | 77 | 34 | 44% |
| Taxation of Owner-Managed Businesses | 212 | 104 | 49% |
| Human Capital Taxes | 31 | 12 | 39% |
| VAT & Other Indirect Taxes | 16 | 7 | 44% |
| Inheritance Tax, Trust & Estates |
40 | 22 | 55% |
Application and Professional Skills – November 2019
| Paper | Total sitting exam | Candidates passed | Pass rate |
| Taxation of Individuals | 52 | 32 | 62% |
| Taxation of Larger Companies and Groups | 53 | 27 | 51% |
| Taxation of Owner-Managed Businesses | 216 | 119 | 55% |
| Human Capital Taxes | 27 | 14 | 52% |
| VAT & Other Indirect Taxes | 17 | 11 | 65% |
| Inheritance Tax, Trust & Estates | 47 | 25 | 53% |
In summary, highlighted in green are those that saw an increase in pass rate, whereas those highlighted in red saw a decrease. Bearing in mind the past year, the notable difference is the climate the exams were taken in. However, it was fantastic to see that several of the advanced technical papers saw an increase in pass rate. This is a period of change and pass rates are envisaged to increase as people get more used to online examinations.
Pro-Tax would like to extend their congratulations to those that received the exam results they were hoping for, it is a fantastic achievement. If you need career advice around next steps after CTA or salary advice, please do not hesitate to get in touch.
For those that did not get the results they were hoping for, please do not worry. These exams are not easy in any normal circumstance. This is a perfect time to reflect, dust yourself off and get ready to smash the exams next time round! If you are not receiving the support you need for your qualification, we are also here to help.