For ATT the pass mark for the written tax papers is 50%. The Computer-Based Exam's pass mark is 60%.
For CTA the pass mark is 50% for Awareness and Advanced Technical written papers. In the Application and Professional Skills exam students must show competency in 3 areas Structure, Identification and application and Relevant advice and substantiated conclusions. Details of how this is assessed can be found on the CIOT website. The Computer Based Exam's pass mark is 60%.
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