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ATT CBE — Law

Practice Questions100 questions

Exam Review

Key Facts: ATT Ethics CBE Exam

100

Practice Questions

OpenExamPrep

Official CBE Questions

ATT About the Examinations

1 hour

Time Limit

ATT About the Examinations

60%

Pass Mark

ATT About the Examinations / Guidance for Success

£127

Fee per CBE Attempt

ATT Fees

£70

Ethics Manual (ATT shop PRE06)

ATT Shop

ATT Ethics CBE: 50 MCQs, 1 hour, 60% pass, £127 per attempt. Compulsory CBE alongside Law and Accounting. Syllabus is Professional Responsibilities & Ethics for Tax Practitioners (PRPG, PCRT, AML/POCA). Sit ATT sample CBEs, then use these 100 free practice questions for deeper revision.

Sample ATT Ethics CBE Practice Questions

Try these sample questions to review concepts for the ATT Ethics CBE exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1PCRT and PRPG are built around which five fundamental ethical principles?

A.Integrity; objectivity; professional competence and due care; confidentiality; professional behaviour

B.Honesty; independence; loyalty; secrecy; diligence

C.Fairness; transparency; accountability; stewardship; prudence

D.Candour; neutrality; expertise; privacy; courtesy

Explanation: The five fundamental principles used in PCRT/PRPG are integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour (aligned with the IESBA framework as applied to tax advisers).

2Under the fundamental principle of integrity, a member must primarily:

A.Always put the client's tax saving ahead of any other consideration

B.Be straightforward and honest in all professional and business relationships

C.Decline all engagements that involve corresponding with HMRC

D.Publish every client name to demonstrate public transparency

Explanation: Integrity requires straightforwardness and honesty with clients, tax authorities and other parties, and avoiding knowingly or carelessly misleading anyone by act or omission.

3The fundamental principle of objectivity requires a member not to allow which of the following to override professional judgement?

A.Technical standards published by HMRC

B.Client instructions that are lawful and ethical

C.Bias, conflict of interest, or undue influence of others

D.Continuing professional development requirements

Explanation: Objectivity means not allowing bias, conflicts of interest or undue influence to override professional or business judgements.

4Professional competence and due care principally require a member to:

A.Guarantee that HMRC will never challenge the member's advice

B.Complete every engagement within 24 hours regardless of complexity

C.Outsource all technical work so the member need not keep up to date

D.Maintain knowledge and skill at the level needed for competent service and act diligently to applicable standards

Explanation: Competence and due care mean attaining and maintaining the knowledge and skill required for competent professional service and acting diligently in line with technical and professional standards.

5How long does the duty of client confidentiality generally continue after an engagement ends?

A.It continues indefinitely (effectively forever) unless disclosure is permitted or required

B.It ends automatically 30 days after the final invoice

C.It ends when the client ceases to pay fees

D.It ends once the member files their own tax return

Explanation: Professional ethics guidance treats confidentiality as continuing indefinitely after the relationship ends, subject only to permitted or legally required disclosures.

6Professional behaviour requires a member to comply with relevant laws and regulations and to:

A.Maximise billable hours in every engagement

B.Avoid any action that discredits the profession

C.Accept every prospective client who can pay

D.Publish critical comments about competitors online

Explanation: Professional behaviour means complying with laws/regulations and avoiding action that brings the member or professional body into disrepute.

7PRPG is designed primarily to:

A.Replace all UK tax legislation with ATT bye-laws

B.Provide HMRC's internal staff handbook

C.Set fundamental principles, rules and guidance members must follow in professional work

D.Set criminal sentencing tariffs for tax fraud

Explanation: Professional Rules and Practice Guidelines set the principles, rules and related guidance CIOT/ATT members must comply with in practice, commerce or industry.

8A member owes a duty not to act in a way that:

A.Results in any fee reduction for a dissatisfied client

B.Requires the member to keep CPD records

C.Involves corresponding with HMRC on a client's behalf

D.Brings CIOT/ATT into disrepute or harms their reputation or standing

Explanation: PRPG expressly requires members not to bring CIOT/ATT into disrepute or harm the bodies' reputation or standing.

9Which statement about applying PRPG is most accurate?

A.Members should observe the spirit as well as the letter of PRPG because no rules cover every fact pattern

B.PRPG is irrelevant once a member has passed the Ethics CBE

C.Only partners need comply; employees are exempt from PRPG

D.PRPG applies only to work for HMRC itself

Explanation: PRPG states that no rules can cover every circumstance and that members must observe the spirit as well as the letter of the guidance.

10Who must follow PCRT when undertaking tax work?

A.Only partners with more than ten years' experience

B.Members and students of the author bodies (including ATT) when undertaking tax work

C.Only members who supervise AML for a firm

D.Only members who never deal with HMRC

Explanation: PCRT sets principles and standards required of members and students when undertaking tax work; it is not limited to partners or MLRO role-holders.

About the ATT Ethics CBE Exam

The ATT Professional Responsibilities & Ethics CBE is a compulsory one-hour computer-based examination of 50 multiple-choice questions for Association of Taxation Technicians students (and Tax Pathway candidates). It tests PRPG, PCRT (including Standards for Tax Planning), client handling, fees/complaints, employment issues, CPD, PII, and AML/POCA obligations based on the Professional Responsibilities & Ethics for Tax Practitioners manual. The pass mark is 60%. Each CBE attempt costs £127 (ATT fees).

Exam sponsor: Association of Taxation Technicians (ATT). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Compulsory computer-based MCQ examination. Book via the ATT/CIOT student exam dashboard; on-screen delivery with immediate result. Two official sample exams available before the live sitting.

Time Limit

1 hour

Passing Score

60% (30 of 50)

Exam / Certification Fees

£127 per attempt

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

12%

Fundamental principles

Five principles; PRPG scope, spirit and reputation duties

12%

Practice governance and engagements

Structure, branding, acceptance, engagement letters, duty of care

12%

Client service and confidentiality

Confidentiality, third-party requests, clearance, records

12%

Fees, objectivity and complaints

Charging, commission, conflicts, TDB, ceasing, advertising

12%

Employment, CPD and PII

Employed members, CPD retention, compulsory PII

20%

PCRT and tax planning

PCRT structure, HMRC relationship, planning standards, disclosure

20%

AML and POCA

POCA, MLRO/NCA, CDD, risk factors, supervision, tipping-off

Preparing for the ATT Ethics CBE Exam

What You Need to Know

Passing score: 60% (30 of 50)
Assessment: Compulsory computer-based MCQ examination. Book via the ATT/CIOT student exam dashboard; on-screen delivery with immediate result. Two official sample exams available before the live sitting.
Time limit: 1 hour
Exam / certification fees: £127 per attempt Official sources

Using Our Practice Resources

Work through all 100 available questions
Review every answer and explanation
Track weak areas and revisit them
Use our AI tutor for tough concepts

ATT Ethics CBE: Suggested Study Strategy

1Buy and work the current Professional Responsibilities & Ethics for Tax Practitioners manual — ATT CBEs are book-syllabus assessments

2Sit both official sample Ethics CBEs under timed conditions before booking the live exam

3Memorise the five fundamental principles and that PCRT = Fundamental Principles + Standards for Tax Planning

4Know PII themes: maximum excess £30,000 per principal; if gross fees are under £400,000 the minimum indemnity is the greater of 2.5× fees or £100,000 (otherwise generally £1 million)

5Drill AML: POCA 2002, report to MLRO then NCA, cash-intensive = higher risk, listed/public bodies = lower risk

6Aim for ~72 seconds per question to match the live 50 questions / 60 minutes pace

Frequently Asked Questions

How many questions are on the ATT Ethics CBE?

The official Professional Responsibilities & Ethics CBE has 50 multiple-choice questions to be answered in one hour. This practice set has 100 MCQs for broader syllabus coverage.

What is the pass mark for ATT Ethics?

You need 60% to pass each ATT CBE, including Professional Responsibilities & Ethics (30 correct out of 50).

How much does the ATT Ethics CBE cost?

Each attempt at Law, Professional Responsibilities & Ethics, or Principles of Accounting costs £127 according to the ATT fees page. Confirm the current figure on att.org.uk/fees before booking.

What should I study for ATT Ethics?

ATT states the Ethics CBE is based on Professional Responsibilities & Ethics for Tax Practitioners. Topics include PRPG, PCRT, client handling, CPD, PII, and AML guidance including POCA 2002.

Are there official practice exams?

Yes. ATT/CIOT provide two sample Professional Responsibilities & Ethics CBEs (full 50-question papers). Attempt them under timed conditions before your live sitting.

How should I use this free practice bank?

After reading the manual and sitting the official samples, work through all 100 questions by category, review every miss, and re-test weak areas (PCRT planning standards, PII figures, MLRO/SAR and risk factors are frequent trip-ups).