The Institute will have following categories of its members:
- Affiliate member
- Associate member
- Fellow member
- Certified Tax Advisor
- Sponsoring member
- Honorary member
Requirements for Membership
Below are the requirements to be approved as a Member of the Institute. There is a Continued Professional Development (CPD) requirement in order to maintain CTA, Fellow or Associate Membership. All members must prove that they are of good fame, integrity and character.
All Affiliate Members of the Institute are recognized as non-voting members.
To be eligible as an Affiliate Member one must satisfy all or any of the following criteria:
- Has successfully passed the Institute’s Certified Tax Manager (CTM) examination, PIPFA member or holds university degree in Bachelor of accounting/commerce or an equivalent qualification from an Institute accredited education provider; or
- Would otherwise qualify for admission as an Institute Associate Member but does not carry any relevant tax experience in Pakistan; or
- Is enrolled in Institute’s CTA Skills level courses; or
- Is employed by the Revenue Authority engaged in taxation administration; or
- Has an interest in the affairs of the Institute for whom Council resolves to admit as an Affiliate.
To be eligible as a voting member one must be Associate or Fellow Member or CTA of the Institute and satisfies all or any of the following criteria:
- Holds a degree or postgraduate award from a chartered university or an equivalent institution in the discipline of accounting, commerce or business; or
- Have completed the academic qualifications required to be a legal practitioner; or
- An advanced stage student or member of a recognised professional accountancy institute or association; or
- Registered as an income tax practitioner; or
- Holds CTM qualification of the Institute; or
- A voting member of a recognised professional international tax institute or association; or
- Have the equivalent of 5 years’ full-time experience in tax handling matters of an organization in the past 7 years.
Associate Member (ATA)
At least one-year relevant tax experience, plus any of the following:
- Passed CTA Skills Level examinations of the Institute or the equivalent examination of a recognized tax institute; or
- Passed ACIT examinations of the Institute or the equivalent examination of a recognized tax institute; or
- A member of ICAP, ICMAP, and similar professional accounting bodies; or
- An advanced stage student (CAF / Intermediate) of ICAP, ICMAP, and similar professional accounting body (up till date specified by the council); or
- Barrister, Lawyer or Advocate; or
- Registered Income Tax Practitioner, provided he carries post-registration relevant tax experience of five years; or
- Is or had been employed by any Revenue Authority engaged in taxation administration at the position of Deputy Commissioner or above; or
- voting member of another recognized international tax institute.
Fellow Member (FTA)
At least three-year relevant tax experience, plus any of the following:
- Meets the Associate membership criteria (as stated above) and has passed CTA Professional Level examinations of the Institute or the Institutes recognised equivalent; or
- Has a Master of Tax or an Institute recognised equivalent Masters qualification; or
- A fellow member of ICAP, ICMAP and similar professional accounting body (up till date specified by the council); or
- A Barrister, Lawyer or Advocate (up till date specified by the council)
- Honorary or sponsoring members of the Institute.
Certified Tax Advisor (CTA)
- Meets the core voting membership criteria (as stated above); and
- Meets the Fellow membership criteria (as stated above); and
- Has successfully passed CTA Advanced Level examination of the Institute.
- A sponsoring member of the Institute, provided he carries at least five years relevant tax experience.
The one who has sponsored the initiative of the Institute in the capacity of:
- Trustees of the Trust; or
- Members of first governing body (Council)
The one who has been approved as an honorary member by the Council of the Institute because of his:
- Extra ordinary interest in the affairs of the Institute; or
- Service to the country in the field of Finance, Economics, Law and Revenue.
Code of Conduct
All Voting members must abide by the professional and ethical principles of the Code of Professional Conduct as set out by the Institute.