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Application Criteria

To be eligible for admission as Accredited Tax Advisor, Accredited Tax Practitioner or Accredited Tax Practitioner (Provisional), the corresponding educational and practical experience requirements are as follows:

 

Normal Admission Requirements

Designation Specialisation Practical Experience AND/OR Examinations
Accredited Tax Advisor
(ATA)
Income Tax ≥ 5 years of income tax experience AND To be an Accredited Tax Advisor (Income Tax), the qualifying examination that is recognised is the Advanced Tax Programme by the Tax Academy of Singapore.


GST ≥ 5 years of GST experience To be an Accredited Tax Advisor (GST), the qualifying examination that is recognised is the Advanced GST Programme by the Tax Academy of Singapore.
Income Tax & GST ≥ 5 years of experience in each specialisation
(the period may be concurrent)

For income tax specialisation, the qualifying examination is the Advanced Tax Programme by the Tax Academy of Singapore.

For GST specialisation, the qualifying examination is the Advanced GST Programme by the Tax Academy of Singapore.

Accredited Tax Practitioner
(ATP)
Income Tax ≥ 3 years of income tax experience AND

To be an Accredited Tax Practitioner (Income Tax), the qualifying examinations that are recognised are:

  1. Tax Academy's Executive Tax Programme Level II (Income Tax - Business and Corporate); or
  2. CPA Australia's "Singapore Taxation: Policy, Law and Application" module; or
  3. Both ACCA's "(F6) Taxation" and "(P6) Advanced Taxation" modules (ACCA certification completed overseas is not accepted as F6 and P6 are local-based modules); or
  4. ISCA Professional Examination's Taxation module; or
  5. ISCA ATTS Specialist Certificate in Taxation
To be an Accredited Tax Practitioner (GST), the qualifying examination that is recognised is the Executive Tax Programme Level II (GST) by the Tax Academy of Singapore.
GST ≥ 3 years of GST experience
Income Tax & GST ≥ 3 years of experience in each specialisation.
(the period may be concurrent)
Accredited Tax Practitioner (Provisional)
ATP (Provisional)
Income Tax ≥ 3 years of income tax experience OR

To be an Accredited Tax Practitioner (Provisional-Income Tax), the qualifying examinations that are recognised are:

  1. Tax Academy's Executive Tax Programme Level II (Income Tax - Business and Corporate); or
  2. CPA Australia's "Singapore Taxation: Policy, Law and Application" module; or
  3. Both ACCA's "(F6) Taxation" and "(P6) Advanced Taxation" modules (ACCA certification completed overseas is not accepted as F6 and P6 are local-based modules); or
  4. ISCA Professional Examination's Taxation module; or
  5. ISCA ATTS Specialist Certificate in Taxation
To be an Accredited Tax Practitioner (Provisional-GST), the qualifying examination that is recognised is the Executive Tax Programme Level II (GST) by the Tax Academy of Singapore.
GST ≥ 3 years of GST experience
Income Tax & GST ≥ 3 years of experience in each specialisation.
(the period may be concurrent)

Relevant approved practical experience would include income tax or GST experience, or both as the case may be, gained in academia, commerce, industry, public practice and the public sector. Tax professionals who hold memberships in relevant organisations and/or have passed relevant examinations and/or have acquired relevant approved practical experience may apply for admission as an Accredited Tax Advisor, Accredited Tax Practitioner or an Accredited Tax Practitioner (Provisional).

Membership in relevant organisations would include CPA Singapore members of ISCA.

All applications will be subjected to the Board's approval. The Board's decision is final.

 

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