This exam will enable you to gain professional ethics and efficiency in tax administration and practice.
The Scheme comprises three main categories of membership. These are Fellows, Associates and Graduates.
Fellows
Conferment of Fellowship is on application, after an applicant must have satisfied the Council that as an Associate member of the Institute, he/she has acquired at least 5 years cognate experience either in tax practice or administration.
Associates
In accordance with the Charter and Rules and Regulations of the Institute, a person is admitted as an Associate on application provided that:
- He/she is a graduate member of the Institute and has acquired the relevant tax experience; or
- Was admitted through direct application into the Institute’s membership
Graduate Members
These comprise of candidates who had passed the prescribed examinations of the Institute. Before final upgrade into Associate membership cadre, graduate members must have acquired practical experience in tax practicing firms as required by Council. The minimum period of full practical experience is 18 months which may be acquired before or after qualification.
