Accredited Tax Advisor (ATA)
The Accredited Tax Advisor (ATA) is a leading national credential for practitioners who handle sophisticated tax planning issues, including planning for owners of closely held businesses, planning for the highly compensated, choosing qualified retirement plans and performing estate tax planning. Their expertise covers tax returns for individuals, business entities, fiduciaries, trusts and estates, as well as tax planning, tax consulting and ethics.
ABOUT THE EXAM
The ATA examination is an I00-question, multiple-choice exam that tests proficiency in business entities, fiduciaries, trusts and estates, tax planning, and consulting, as well as ethics. The questions on the ATA exam are developed as the result of a Job Task Analysis that studies what tax Advisors do, how often they perform each task and how important they perceive the task to be.
Candidates are given 3 hours to complete each 100-question, multiple-choice exam. For a more detailed look at the individual topics covered, please see the ATA Exam Blueprint.
Candidates cannot earn certification without passing the certification examination. For the ATA, a passing grade is 70. Candidates will receive a letter from ACAT notifying them of their official and final test pass/fail results.
EXAM PREPARATION MATERIALS
ACAT partners with the National Society of Accountants to provide study materials for the ATA exam. Study materials are sold in book or PDF format. Both versions include chapters of reference materials and review questions with answers and explanations.
Areas of study include sophisticated tax planning issues, including planning for owners of closely held businesses, planning for the highly compensated, choosing qualified retirement plans and performing estate tax planning.
To view the course sample, click here.
For more information on all exam preparation materials available for you during your study process, please visit our Exam Preparation page.
EXPERIENCE REQUIREMENTS
To hold the ATA, candidates must be at least 18 years of age and must have three years of experience in tax preparation, compliance, tax planning and consulting, of which 40% must be in tax planning and consulting. A tax season (January through April) is considered one year.
There are no educational requirements to sit for the Examination.
Individuals who pass the exam but who have not met the experience requirement may promote themselves as having “passed the ACAT Comprehensive Examination for Accreditation in Tax Advising” but are not entitled to use the ATA designation.
ACAT seeks to ensure that all accredited individuals possess the theoretical and practical knowledge necessary to be successful practitioners. For that reason, candidates for accreditation must satisfy a three-year experience requirement before becoming fully credentialed.
MAINTAINING YOUR CREDENTIAL
Individuals holding the Accredited Tax Advisor® (ATA) credential must earn 30 hours of CPE during each year with at least 28 hours in taxation or related subjects (such as accounting, finance. technology, or business law) or subjects that relate to your particular area of practice or employment; plus 2 hours in ethics.
CPE requirements are prorated for those who earn an ACAT credential after the start of a reporting cycle. For additional information, visit our CPE requirements page.
For a more detailed overview of all requirements needed to maintain your credential, please visit the page for Current Credential Holders.