Dual qualification

The dual qualification combines the breadth of technical knowledge and the application of skills expected as a CA, with a depth of tax technical knowledge and skills.

The dual qualification takes the existing three levels of the CA qualification and additionally requires candidates to pass a Principles of Tax paper at the Test of Competence level, and the Taxation of Individuals, Taxation of Companies and Indirect Taxation papers. These three papers are taken instead of the TPS Taxation paper.

The pass mark for each paper is 50%.