Transitional arrangement
- Students who completed the old level 1 examination are to start from the Professional Level of the new scheme
- 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.
- Students who partly completed the old level 2 examination will have their passes credited at the new professional level on subject to subject basis
- 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
- 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 |

