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The Chartered Institute of Taxation (CIOT) is a registered charity (number 1037771) and the leading professional body in the United Kingdom concerned solely with taxation. The CIOT deals with all aspects of direct and indirect taxation. ==Activities and membership== The primary purpose of the CIOT is to promote education in and the study of the administration and practice of taxation. One of its key aims is to achieve a better, more efficient, tax system for all affected by it – taxpayers, advisers and the authorities. The CIOT's comments and recommendations on tax issues are made solely in order to achieve its aims: it is entirely apolitical in its work. Membership is awarded on passing the Institute's examination and completing 3 years' practical UK taxation experience. Members may use the letters CTA (Chartered Tax Adviser), formerly ATII (Associate of the Taxation Institute Incorporated). The CIOT describes its qualifications as the ' gold standard'. Fellowship is available following the submission of a thesis or a body of work. Fellow members may use the letters CTA (Fellow), formerly FTII, after their name to indicate fellowship. Since 2014, the CIOT has also been offering in parallel with the Institute of Chartered Accountants in England and Wales (ICAEW) a joint ACA/CTA route which allows tax students to achieve both prestigious qualifications in a shorter length of time. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Chartered Institute of Taxation」の詳細全文を読む スポンサード リンク
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