This is an opportunity for ACCA members to prove their expertise in international tax and gain a specialist qualification from one of the world's most respected professional bodies. The Advanced Diploma in International Taxation (ADIT) is particularly relevant to qualified accountants with a tax background who are looking to specialise further in international taxation.
- holders of the Diploma are entitled to use the designatory letters 'ADIT' after their name and, on payment of an annual fee, to describe themselves as 'International Tax Affiliates of The Chartered Institute of Taxation'
- it is offered exclusively through The Chartered Institute of Taxation.
To gain the Diploma, candidates need to be able to demonstrate:
- knowledge of the principles of international taxation
- in-depth knowledge of international tax issues for their primary jurisdiction
- an awareness of basic tax issues, particularly in relation to international tax, in at least one secondary jurisdiction or area of tax.
Registration and examinations
Members are encouraged to register with CIOT and start their exam preparation at least five months in advance of the examinations which are held annually in May.
The ADIT has three components:
Paper 1 - Principles of International Taxation
This paper focuses on key issues such as principles of international tax law, residence, double taxation conventions and treaty interpretation, transfer pricing, the work of the OECD and international tax avoidance. It is not country specific.
Paper 2 - Advanced International Taxation (Jurisdiction)
Candidates are expected to demonstrate detailed knowledge of chosen option jurisdiction’s tax regime regarding international tax matters. Options available are China, Hong Kong, Singapore, the United Kingdom, Ireland, the United States, Malta, India, Cyprus and Australia.
Paper 3 - Advanced International Taxation (Thematic)
Candidates are expected to have a detailed knowledge of international tax issues concerning a specific area of taxation, or a transnational grouping such as the EU, and should be able to answer questions on international tax in relation to the chosen subject. This may require awareness of multiple countries’ tax systems, to the extent that those systems interact with the chosen area of taxation. Options available include EU direct tax, EU VAT, and Upstream Oil and Gas. Another option which candidates can choose is Transfer pricing - this can also be chosen as a separate certificate exam.
Further information, including deadline dates and associated fees, are available in the qualification prospectus. Please use the links under ' Related documents' and 'See also'.
ACCA exclusive discounts
ACCA has negotiated exclusive discounts for members to purchase the ADIT self-study course materials from Tolley Exam Training – one of the leading providers of study materials for the ADIT qualification.
Utilising the popular and highly successful computer-based Tax Tutor format, the Tolley Tax Training materials have been written by a team of experienced tax trainers and practitioners and take students through the entire syllabus using worked examples and clear systematic explanations of the key concepts involved in each topic. Materials are available for:
- Paper 1: Principles of International Taxation
- Paper 2: Advanced International Taxation (Jurisdiction)
- Paper 3: Advanced International Taxation (Thematic)
ACCA members can claim a 10% discount both from the correspondence course and the complete course package, which includes the correspondence course, classroom and revision courses. Further information is available from the course providers' section of the ADIT website or by telephoning Tolley Exam Training directly on +44 (0)203 364 4500.