CITN Foundation Level Syllabus

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About CITN Foundation Level Exams

The CITN Foundation Level Examination is a key certification for those wanting to start a career in taxation in Nigeria. Managed by the Chartered Institute of Taxation of Nigeria (CITN), this exam is the first step in the professional tax certification journey. The Foundation level helps candidates understand basic taxation principles and practices, setting the stage for advanced studies.

The Chartered Institute of Taxation of Nigeria (CITN) Foundation Level syllabus provides a strong base in tax principles, giving candidates the necessary knowledge and skills to excel in their exams and further their professional growth in taxation. The syllabus includes topics on four main courses: Principles of Taxation, Financial Accounting, Business Law, and Economics.

Completing the Foundation Level gives candidates a firm grasp of tax concepts and practices, readying them for the Professional Levels of the CITN exam. This CITN Foundation-level syllabus ensures aspiring tax professionals are well-prepared to pass the Foundation-level exams, handle the complexities of the Nigerian tax system, and progress in their taxation careers.

Courses in CITN Foundation Level

There are four courses at the CITN Foundation Level, and they include:

  • Principles of Taxation.
  • Financial Accounting
  • Business Law
  • Economics

Course 1 : Principles of Taxation

About

Are you an aspiring tax professional who wants to work in taxation, covering different types of taxes, how taxes are managed, and how to plan for taxes? Then, this course is perfect for you. 

The Chartered Institute of Taxation of Nigeria (CITN) Principles of Taxation course teaches the basics of Nigeria’s tax system. This course helps you understand tax laws and practices in Nigeria.

To study for the CITN Principles of Taxation course, it is important to follow the CITN syllabus. The syllabus outlines all the key topics and goals, making sure you learn everything you need to know about income tax, value-added tax, customs duties, and international taxation. 

By using the syllabus, you can cover all the necessary material, do the recommended readings, practice with real-life examples, and get ready for exams. This organized approach helps you do well in your studies and your future tax career.

Aim & Competencies

At the end of this paper, candidates will be able to: 

  1. Define tax and taxation; list the objectives and characteristics of taxation; 
  2. Explain the legislative framework of taxation;
  3. Discuss theories of taxation and list types of taxes; 
  4. Describe the concepts of Nigeria’s tax system – tax policy, tax laws, and tax administration; and 
  5. Explain commonly used terms, other related fundamental concepts, and principles of taxation required at an introductory level.

Principles of Taxation

 Syllabus for CITN Foundation Level
 LevelFoundation
 Course NamePrinciples of Taxation
 1. AN OVERVIEW OF TAXATION
S/NTopicBreakdown
1The Concept of Taxationi. Definition/Meaning of Tax and Taxation
ii. The Difference between Tax and Other Charges
iii. Justification for Taxation as the most Reliable Source of Revenue to Government
2History of Taxationi. Origin of Taxation
ii. Taxation in Nigeria: Colonial Era
iii. Taxation in Nigeria: Post-Independence Era to Date
3Legislative Frameworki. Enabling Acts
ii. Sources of the tax laws in Nigeria
4Objectives of Taxationi. Some of the purposes for which Government spends money
5Types of Taxesi. Direct Tax
ii. Indirect Tax
6Classification of Taxi. By Tax Base
ii. By Tax Incidence
iii. By Method-Proportional, Progressive, and Regressive
7Characteristics/Qualities of a Good Taxi. Equity and Justice; Convenience; Certainty; Administrative Efficiency; Neutrality; Flexibility;
Impartiality; Simplicity
 2. THE NIGERIAN TAX SYSTEM
1The Relationship between Tax Policy, Tax Law and Tax Administrationi. The National Tax Policy
2Nigerian Tax Administration:i. The Joint Tax Board
ii. Federal Inland Revenue Service
iii. State Board of Internal Revenue
iv. Local Government Revenue Committee
 3. OTHER FUNDAMENTAL CONCEPTS/PRINCIPLES
1Other fundamental concepts.i. Tax Appeal Tribunal
ii. Tax Reforms
iii. Tests of Trade
iv. Definition of Employment
v. Differences between Employment and Engagement on contract
vi. Measurement of Income
vii. Revenue Income/Expenses, Capital Income/Expense
viii. Pioneer Status and other Tax incentives

Course 2 : Financial Accounting

About Financial Accounting

The Chartered Institute of Taxation of Nigeria (CITN) Financial Accounting course is designed to provide a comprehensive understanding of financial accounting principles and practices. This course covers essential topics such as sales and purchases, inventory, accounting standards, bookkeeping, and the analysis of financial information. 

 

Studying for this course using the CITN revised syllabus will give you an in-depth understanding of the requisite principles, knowledge, and skills in taxation ensuring you pass the examination.

Aim & Objectives

At the end of this paper, candidates will be able to: 

  1. Knowledge and understanding and application of the fundamental principles, processes, concepts, conventions, and regulatory framework employed in preparing financial statements; 
  2. Proficiency in double-entry accounting techniques and maintenance of accounting records; 

iii. Ability to identify and correct omissions and errors in accounting records and financial statements; 

  1. Ability to prepare financial statements of sole traders, not-for-profit organizations, partnerships (including admissions, dissolutions, amalgamations, and absorption), and limited liability companies using basic accounting principles and relevant accounting standards; 
  2. Awareness of various accounting techniques and their uses; vi. Ability to analyze and interpret simple accounts with the aid of financial ratios.

Financial Accounting Syllabus

 Syllabus for CITN Foundation Level
 LevelFoundation
 Course NameFinancial Accounting
S/NTopicBreakdown
1INTRODUCTION TO BUSINESS AND ACCOUNTINGi. Types of business
ii. Introduction to financial accounting by business entities
iii. Bases of accounting
iv. The need for financial statements
v. The components of financial statements
vi. Business transactions
2THE IASB’S CONCEPTUAL FRAMEWORKi. A conceptual framework for financial reporting
ii. The IASB Conceptual Framework
iii. Qualitative characteristics of useful financial information
iv. The elements of financial statements
v. Recognition in financial statements: IASB Conceptual Framework
vi. Other accounting concepts
vii. Fair presentation
3ACCOUNTING EQUATIONi. The accounting equation
ii. Preparing a simple statement of financial position
iii. Statement of profit or loss
4DOUBLE ENTRY BOOKKEEPINGi. Introduction to accounting systems
ii. Basic rules of double-entry bookkeeping
iii. Account balances and the trial balance
iv. General journal
v. General ledger
5SALES AND PURCHASESi. Introduction to books of prime entry
ii. Accounting for sales
iii. Accounting for purchases
iv. Accounting for cash
v. Petty cash
6NON-CURRENT ASSETS AND DEPRECIATIONi. End of year adjustments
ii. Non-current assets
iii. Depreciation and carrying amount
iv. Methods of charging depreciation
v. Derecognition of property, plant and equipment
vi. Disclosure requirements of IAS 16
7BAD AND DOUBTFUL DEBTSi. Bad debts
ii. Doubtful debts
8ACCRUALS AND PREPAYMENTSi. Accruals and prepayments introduced
ii. Accruals
iii. Prepayments
iv. Unearned and accrued income
9INVENTORYi. End-of-year adjustments for inventory
ii. Measurement of inventory
10CONTROL ACCOUNTS AND CONTROL ACCOUNT RECONCILIATIONSi. Receivables control accounts and receivables control account reconciliations
ii. Payables control accounts and payables control account reconciliations
iii. Supplier statements: reconciliation with ledger account
11BANK RECONCILIATIONSi. Bank reconciliations
ii. Chapter review
12CORRECTION OF ERRORSi. Trial balance
ii. Correcting errors
iii. Suspense accounts
13COMPANY FINANCIAL STATEMENTSi. The components of financial statements
ii. Structure and content of the statement of financial position
iii. Structure and content of the statement of profit or loss
iv. Accounting for taxation
v. Accounting for share issues
vi. Financial statements – specimen formats
14PARTNERSHIP ACCOUNTSi. Features of partnerships
ii. Sharing the profits between the partners
iii. Changes in partnerships
iv. Amalgamation and dissolution of partnerships
15NOT FOR PROFIT ACCOUNTSi. Not-for-profit organizations
ii. Receipt and payment accounts
iii. Income and expenditure account
16CONCEPT OF ACCOUNTS FROM INCOMPLETE RECORDSi. The nature of incomplete records
ii. Techniques for incomplete records
17STATEMENTS OF CASH FLOWi. Statement of cash flows: Introduction
ii. Statement of cash flows: Format
iii. Cash flows from operating activities: The indirect method
iv. Indirect method: Adjustments for working capital
v. Cash flows from operating activities: The direct method
vi. Cash flows from investing activities
vii. Cash flows from financing activities
viii. Statement of cash flows – specimen formats

Course 3: Business Law

About Business Law

The Chartered Institute of Taxation of Nigeria (CITN) Business Law course offers a deep dive into the legal principles that underpin business operations in Nigeria. Ideal for those pursuing careers in taxation, accounting, and business management, this course covers crucial areas like contract law, company law, commercial transactions, and the legalities of business formation and governance.

When preparing for the CITN Business Law course using the CITN syllabus, a structured approach is key. The syllabus provides a clear roadmap, highlighting essential topics such as the Nigerian legal system, regulatory compliance, dispute resolution, and the intersection of business law and taxation.

To get the most out of your studies, immerse yourself in the wide range of materials offered by CITN, including textbooks, case studies, and practical examples. These resources will help you grasp complex legal concepts and see how they apply in real-world business scenarios. Regularly testing yourself with practice questions and reviewing past exam papers can also boost your confidence and readiness for the final assessments.

Aim & Objectives

The course, Business Law, seeks to; 

  1. Examine candidates’ knowledge and understanding of the general principles of law with particular reference to the Nigerian legal and tax system and basic principles regulating business transactions. 

Ii. Help candidates identify and apply the elements of contracts, applicable legal principles to different types of transactions, and how they may be impacted by taxes. 

Iii. Introduce candidates to revenue laws in Nigeria, modalities for interpretation, and administration as well as an overview of the available dispute resolution mechanisms.

  1. Prepare candidates for subsequent courses. It is considered a prerequisite for the following courses: Practice of Income & Indirect Taxation, Income Tax for Specialized Businesses, International Taxation as well as Tax Audit & Investigation.
  2. Enhance candidates’ ability to provide practical advice upon becoming a chartered tax practitioner.

Business Law Syllabus

 Syllabus for CITN Foundation Level
 LevelFoundation
 Course NameBusiness Law
S/NTopicBreakdown
1INTRODUCTION TO NIGERIAN LEGAL SYSTEM & REVENUE LAWi. Introduction to the concept of Law
ii. Nature and Functions of Law
iii. Nigerian legal system and administration of law
iv. Sources of Nigerian law
v. Relationship of the Legislature, Executive and Judiciary
vi. Concept of dispute resolution Hierarchy of courts in Nigeria
• Industrial Courts
• Administrative Tribunals
• Tax Appeal Tribunals
• High court jurisdiction (Federal/State) – controversy on the exclusive jurisdiction of FHC
• Alternative Disputes Resolution (Meditation & Arbitration
• Role of the Centre for Dispute Resolution
• Court of Appeal
• Supreme Court
vii. Overview of tax system, power to make laws (taxing laws) and constitution of taxing rights,
quasi–laws, circulars, guidelines etc.
viii. Introduction to tax statutes/Categorisation of taxes
• Income Tax
– Companies Income Tax Act
– Personal Income Tax Act
– Petroleum Profit Tax Act
– Tertiary Education Tax Act
ix. Capital Gains Tax Act
x. Indirect tax/transaction taxes
• Value Added Tax Act
• Stamp Duties Act
• Customs and Excise Management Act
xi. Special Incentives
• Industrial Development (Income Tax Relief) Act
• Nigeria Export Processing Zones Act
xii. Interpretation of tax laws
xiii. Tax administration in Nigeria
• Federal Inland Revenue Service
• State Inland Revenue Service
• Joint Tax Board
• Local Government Revenue Committee
2BASICS OF CONTRACTi. Formation of contracts – Key Elements
ii. Formalities
iii. Capacity to contract
iv. Contents of contracts
v. Vitiating factors
vi. Sales of Goods
vii. Discharge of contract
viii. Remedies for breach of contract (damages, specific performance)
ix. Major types of contracts and effects
3LAW OF CONTRACTClassification of Torts
ii. Categories of liabilities
iii. Negligence
iv. Occupiers’ liability
v. Product liability
vi. Vicarious Liability
vii. Passing off
4AGENCYi. Agency – appointment,
ii. Relationship between principal and agent – rights and duties
iii. Implication of agency relationship
iv. Termination
5SALE OF GOODS/HIRE PURCHASEi. What constitutes Sale
ii. Conditional sale and Protecting the consumer
iii. Passing of ownership and risk
iv. Conditions, warranties and exclusion clauses
v. Duties and Liabilities of Carriers
vi. Stoppage in Transit
vii. Remedies and Obligations of buyer and seller
viii. Consumer Credit (Hire Purchase, Credit Sales and Leasing)
• Characteristics of hire purchase
• Rights and duties of parties under hire purchase
• Concept of leasing
• Types of leasing and characteristics
• Concept of credit sales
ix. Delivery of the goods and highlights of various INCOTERMS (e.g. Free on Board, duty
delivery paid, cost insurance & freight etc)
6COMPANY LAWNature and types of business vehicles
i. Sole Proprietorship
ii. Partnership/Business name
• Doctrine of holding out
• Formation & dissolution of Partnership & types of Partner
• Relationship of Partner with one another & with outsiders i.e. Rights & Duties of Partners.
• Liabilities of Partner
iii. Incorporated Trust
iv. Companies
• Promotion and Formation of Companies. Nigerian v Foreign Investment
• Capital – Shares and Debentures and other securities
• Types of shares (increase or reduction in capital)
• Distribution/return on investment
• Directors and Secretaries
• Corporate Insolvency and Cessation of Business
• Corporate Restructuring, Mergers & Acquisition

Course 4: Economics

About Economics

The CITN Economics course offers you a captivating exploration of the economic foundations that influence taxation and fiscal policies. Tailored for professionals like yourself looking to deepen their understanding of tax systems, this course delves into essential economic theories, fiscal strategies, and their direct impacts on taxation. 

 

By closely following the CITN syllabus, you immerse yourself in topics ranging from microeconomics to public finance, gaining insights into how economic principles shape tax laws and practices. This structured approach not only helps you ace your certification exams but also equips you with practical skills to make meaningful contributions to fiscal policy decisions in our ever-evolving economic landscape.

Aim & Objectives

The aim and objective of this course, Economics, is to examine the candidate’s knowledge and understanding of the basic economics of microeconomics and macroeconomics policies; and how they are applied in the real world.

Economics Syllabus

 Syllabus for CITN Foundation Level
 LevelFoundation
 Course NameEconomics
 PART1: MICROECONOMICS
S/NTopicBreakdown
1NATURE AND MEANING OF ECONOMICSi. Fundamental concepts – Meaning of economics, Scarcity, choice, scale of preference, and
opportunity cost
ii. Economic models and Economic methods
iii. Microeconomics and macroeconomics
iv. Economic system- Central problems of an economy
v. Production possibility curve and Resources allocation
vi. Types and resources allocation under different economic system (Free market economy,
centrally controlled economy, mixed economy)
2PRICE SYSTEMi. Functions of price and price mechanism
ii. Theory of Demand-Meaning, laws, types, determinants, exceptions, change and shift in demand
iii. Theory of Supply-Meaning, laws, types, determinants, exceptions, change and shift in supply
iv. Equilibrium and disequilibrium in demand and supply
v. Elasticity of demand and supply, types (price, income and cross elasticity) and their calculations
vi. Elasticity of demand and supply and tax incidence
vii. Factors affecting elasticity of demand and supply
viii. Government Intervention through price control and its effects.
3CONSUMER BEHAVIOURi. The basis of consumer demand–Utility
ii. Cardinal utility theory and ordinal utility and their assumptions, utility maximization
iii. Indifference curves theory
iv. Characteristics of Indifference curve
v. Total and marginal utility concepts
vi. The law of diminishing marginal utility
vii. Consumer surplus
4PRODUCTION AND COSTSi. Factors of production and their rewards
ii. Production functions
iii. The law of diminishing returns-Total product (TP). Average product (AP) and Marginal product
(MP)
iv. Isoquant and Isocost curves
v. Pricing of factors of production
vi. Theory of cost – Opportunity cost, sunk costs, explicit and implicit costs, short run and long run
concept
vii. Total cost, fixed cost, variable cost, average cost and marginal cost
viii. Concept of revenue- Total, average and marginal revenue
ix. Cost minimization and profit maximization.
5THEORY OF FIRMS AND LOCATION OF INDUSTRYi. Concepts of firm, industry and market
ii. The goals of the firms
iii. Market structure: Characteristics, pricing and output decision under the following
markets- Perfect competition, monopoly, monopolistic and oligopoly
iv. Profit maximization and cost maximization
v. Price discrimination under monopoly
vi. Location of industry – Reasons, advantages and problems of industrialization in Nigeria
vii. Localization of industry – Industrial concentration- advantages and disadvantages
viii. Industrial promotion policy in Nigeria
ix. Privatization, commercialization, mergers, e-Commerce and firms’ acquisition policy in
Nigeria.
 PART 2: MACROECONOMICS
1NATIONAL INCOME ANALYSISi. Meaning of Macroeconomics
ii. Definition of national income
iii. The circular flow of Income
iv. Basic concepts of national income- Flow variable, Stock variable, Model, Variables, Gross
Domestic Product (GDP), Gross National Product (GNP), Net National Product (NNP), Personal
income, Disposable income, Per capita income etc
v. Methods of measuring national income: Expenditure Approach, Income Approach, and Output
Approach
vi. Difficulties in measuring national income
vii. Factors influencing the national income
viii. Uses of national income accounting
ix. Limitations of National Income in International and Intertemporal Comparison
x. Reasons for differences in the National Income of different countries
xi. Aggregate Demand/Supply: Consumption, Investment, Government expenditure, Export and
Import, Aggregate supply, Saving, Marginal Propensity to consume and to save etc.
xii. The accelerator principle.
xiii. Consumption and savings functions, marginal and average propensities to consume(MPS),
determinants and multiplier analysis
xiv. National income equilibrium: The Injection-Withdrawal approach and the aggregate output –
aggregate demand approach
xv. Multiplier Concept
2MONEY, BANKING AND OTHER FINANCIAL INSTITUTIONSi. Definition, types, feature and its functions
ii. Demand and supply of money
iii. Motives, determinants for demand and supply of money
iv. Central Bank, Money Deposit Banks, Microfinance Banks their roles and functions
v. Other financial institutions – Insurance, Credit Bureau, Bureau-de-change etc.
vi. The Capital market – Nigerian Stock Exchange (NSE) and Security and Exchange
Commission(SEC)
vii. Roles of money and capital market in economic development.
3PUBLIC FINANCEi. Concept of public finance
ii. Government revenue and Pattern of government expenditure.
iii. Theory of taxation – Categories and classification of taxation, objectives and functions
iv. National Budgets – types and its roles, sources of financing deficit budget
v. Economics of the public debts
vi. Fiscal and monetary policies: Meaning, objectives, instruments and limitations.
4INFLATION AND UNEMPLOYMENTi. Inflation-Definition, Types, Causes, Effects and control
ii. Unemployment-Definition, Types, Causes, Consequences and Remedies
5GROWTH AND DEVELOPMENTi. Distinction between growth and development
ii. Theories of economic growth and development
iii. Characteristics of developed and developing nations
iv. Problems of economic development in the third world countries
v. Roles of government in economic growth and developmental processes in Nigeria
vi. Development planning: Meaning, Objectives, Argument for and problem of development planning
6INTERNATIONAL TRADE AND FINANCEi. International Trade-Definition and reasons for it, internal and international distinction
ii. Advantages/disadvantages of international trade
iii. Theory of comparative cost advantage
iv. Terms of trade, balance of trade and payments
v. Free trade and trade restrictions- Argument for and against
vi. Balance of payment equilibrium and disequilibrium, causes and corrections
vii. Foreign exchange market and its functions
viii. Currency devaluation, depreciation and appreciation and their implications.
7REGIONAL AND INTERNATIONAL ECONOMIC INTEGRATIONRoles/functions and contributions of:
• Economic Community of West African States(ECOWAS)
• African Union(AU)
• East African Community(EAC)
• South African Development Community(SADC)
• African Development Bank(ADB)
• World Trade Organization(WTO)
• Organization of Petroleum Exporting Countries(OPEC)

CITN Syllabus For All Levels

CITN Foundation Syllabus
CITN Professional Taxation 1 Syllabus
CITN Professional Taxation 2 Syllabus

Exemption for Some Courses

Exemptions from the CITN Professional Examinations
S/NQUALIFICATIONEXEMPTION (NEW)
1TTS Graduates, (ATT)/ATS/ATSWA, OND (Accounting &Taxation)All Foundation Papers
2ICAN(ACA)All Foundation Papers, All PT I papers & PT II papers except Income Tax for Specialized Businesses
3ANAN(CNA)All Foundation Papers, All PT I papers & PT II papers except Income Tax for Specialized Businesses
4BLAll Foundation Papers, All PT I papers & PT II papers except Financial/Tax Analysis and Income Tax for Specialized Businesses
5ACCAAll subjects at all levels except Business Laws, Income Tax for Specialized Businesses
6CIOTAll subjects at all levels except Business Laws, Income Tax for Specialized Businesses
7CITN TAX ACADEMY (CTA)Subject by subject exemption
8CIMAAll subjects at all levels except Business Laws, Income Tax for Specialized Businesses
9ACIBAll Foundation Papers, Financial Reporting and Governance, Risk & Ethics in PT I
10ACS/ACIS/ICSANAll Foundation Papers, Financial Reporting, and Financial/Tax Analysis in PT II
11MNIMAll Foundation Papers, Governance, Risk & Ethics, and Financial Reporting in PT I
12LLBAll Foundation Papers, All PT 1 Papers
13HND/Degree TaxationAll Foundation Papers, All Papers in PT 1 and International Tax, and Tax Audit & Investigation in PT II
14HND/Degree (Accounting)All Foundation Papers, All PT 1 Papers
15HND/Degree Banking/Finance/InsuranceAll Foundation Papers, All PT 1 Papers
16Degree in EconomicsAll Foundation Papers, All PT 1 Papers
17HND/Degree Bus. Admin/Public Admin/Bus. ManagementAll Foundation Papers, except Principles of Taxation, and Financial Reporting & Governance, Risk Ethics in PT 1 Paper
18HND/Degree Maths/StatisticsEconomics in Foundation and Financial Reporting in PT I
19Other Degrees not stated hereSubject-by-subject exemption upon presentation of transcript
20Masters in Management Sciences with Taxation Option/Taxation course in TranscriptAll papers in Foundation, all papers in PT I, International Taxation and Financial/Tax Analysis in PT II
21Master’s Degree in Management SciencesAll papers in Foundation, all papers in PT I
22All other Masters’ DegreeSubject-by-subject exemptions upon presentation of transcript
23PhD in Management Sciences with Taxation Option/Taxation course in TranscriptAll papers in the foundation, all papers in PT I, and all papers in PT II except Income Tax for Specialized Businesses
24PhD Degree in Management SciencesAll papers in the foundation, all papers in PT I, and all papers in PT II except TaxAudit & Investigation and Income Tax for Specialized Businesses
25All other Doctoral Degrees in Management SciencesAll papers in the foundation, all papers in PT I, except Tax Audit & Investigation and Income Tax for Specialized Businesses
26All other Doctoral DegreesSubject-by-subject exemptions upon presentation of transcript
27FIRS/JTB Fundamental LevelPrinciple of Taxation in Foundation
28FIRS/JTB Preliminary LevelAll Papers in Foundation, all papers in PT I, and International taxation in PT II
29FIRS/JTB Final LevelAll papers in the foundation, all papers in PT I, and all papers in PT II except Financial/Tax Analysis
30All other Professional CertificatesSubject-by-subject exemptions upon presentation of certificate

Frequent Asked Questions About CITN Foundation Level

What are the eligibility criteria for registering for the CITN Foundation Level exams?

An applicant shall be eligible to register as a student if he/she possesses a minimum of First degree, Higher National Diploma, or its equivalent.  Also, undergraduates with evidence of admission into higher institutions are eligible.

What subjects are covered in the CITN Foundation Level courses?

There are four courses at the CITN Foundation Level; they include Principles of Taxation, Financial Accounting, Business Law, and Economics.

How long does it take to complete the CITN Foundation Level?

The duration of the CITN Foundation Level varies depending on the student’s pace of study, but it generally takes about one year of full-time study to complete all the required courses.

Are there exemptions from the CITN Foundation level exams?

There are certain qualifications exempted from the CITN Foundation level exams. The Exemption table below carefully outlines them. (See exemption table above)

How are the CITN Foundation Level exams structured?
  • The CITN Foundation Level exams are typically structured as written exams that assess the student’s knowledge and understanding of the course materials. Exams are usually held twice a year, in May and November.
What are the passing criteria for CITN Foundation Level exams?

To pass the CITN Foundation Level exams, students must achieve a minimum of 50% in each subject. Successful completion of all subjects at the Foundation level is required to progress to the Professional Taxation I Level.

How do I register for the CITN Foundation level exams?

Registration for eligible members is done online. Visit the CITN official website to obtain the examination registration form. The form is often available for download on the website.

What is the maximum duration for resitting the CITN Foundation level exams?

A candidate must finish the Foundation level before proceeding to the next level. That candidate must pass a minimum of one (1) paper out of the four papers. The candidate will be credited with the paper(s) previously passed, and there will be an opportunity to re-write the remaining papers at subsequent examinations subject to a limited period.

What is the limited period for finishing the CITN certification exams?

Candidates writing the Professional Examinations would have a maximum of eight (8) years to pass all levels of examinations within which the candidate will be credited with earlier passed papers but start afresh if unable to satisfy this condition within the specified period.

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