TRANSITIONAL ARRANGEMENT

1) Students who completed the old level 1 examination are to start from the Professional Level of the new scheme

2) Students who partly completed the old level 1 will be automatically registered as a student for and exempt from the Taxation Technician Certificate examinations on subject to subject basis. Such student will be de registered as students of the Professional Examination scheme.

3) Students who partly completed the old level 2 examination will have their passes credited at the new professional level on subject to subject basis

4) Students who sat and passed the old level 2 examinations are to sit the following papers in the final levels of the new syllabus to complete

Paper 7 Tax Audit and Investigation

Paper 10 Strategic Tax Planning

Paper 11 Advanced Taxation Practice

Paper 12 Tax Pratice Administration and Ethics

5) Students who have referred papers at the old level 3 will have to write the referred paper as follows

               Old Scheme                                           News Scheme

                   Paper                                                             Paper

     13 Advanced Taxation Practice -   --------          11 Advanced Taxation Practice

     14 Tax Audit & Special Investigation ---------      7 Tax Audit & Investigation

     15 Tax Administration   ---------                       12 Tax Practice Admin & Ethics

     16 Strategic Tax Planning   ---------                  10 Strategic Tax Planning