Institute of Certified Tax Accountants (ICTA) → Post-Graduate Diploma in Applied Taxation (Normal/ Accelerated Programme) → Part A

Management of Taxation and Ethics (A.5)

The objective of this course is to examine the candidate’s ability to provide taxation advice in a clear and reasoned manner, bearing in mind the institute’s code of ethics and Recommended Best Practice Guidelines and Money Laundering provisions. Revenue powers and Revenue audits will be dealt with comprehensively as part of this paper. Students will be expected to have an in-depth knowledge of these topics with the objective of being able to apply their knowledge to a real set of circumstances.
  • Course Material
  • ICTA Code of Professional Conduct
  • ICTA Code of Professional Conduct (Introduction)
  • Fundamental Principles
  • Care and Conscientiousness
  • Relationships with Other Professional Advisers
  • Tax Evasion, Members, Own Affairs & Regulatory and Reporting Obligations
  • Conflicts of Interest
  • Fiduciary Responsibilities
  • Professional Indemnity Insurance
  • Advertising
  • Charging for Services
  • New Clients
  • Members in Employment or With a 'Single Client'
  • Disciplinary Procedures and Sanctions
  • Complaints
  • Legal Matters
  • Compulsory CPD
  • Engagement Letters for Tax Practitioners
  • Example of a Consultancy Engagement Letter
  • Template of a Personal (Including Sole Trader) Tax Compliance Engagement Letter
  • Template of a Partnership Tax Compliance Engagement Letter
  • Template of a Corporation Tax Compliance Engagement Letter
  • Template of a Consultancy Engagement Letter (Including A Tax Investigation)
  • Rules of the Registration for Members in Practice
  • Rules for the Use of the Designatory Title ‘Certified Tax Accountant’ (CTA)
  • Rules for the Use of the Institute Badge
  • Investigation and Disciplinary Procedures
  • Liability to Disciplinary Action
  • Discipline
  • The Investigation Procedure
  • Investigation of Complaint
  • Appeal to Independent Adjudicator
  • Referral to the Disciplinary Committee
  • The Disciplinary Committee
  • Initial Procedure for cases referred from the Investigations Committee
  • Powers of the Disciplinary Committee
  • The Hearing
  • The Appeal Committee
  • General Issues Relating to the Hearing and the Appeal Hearing
  • Fines & Costs
  • Publication of Findings and Orders & General Procedural Issues
  • Adjournments
  • Complaint Form
  • Other Course Material
  • The ethics of paying taxes
  • Ethics & Taxation
  • ICTA Professional Examination (A.5 Management of Taxation and Ethics) 90d
Completion rules
  • All units must be completed
  • Leads to a certification with a duration: Forever