100+ Free CTA Ethics CBE Practice Questions

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CTA CBE — Principles of Accounting

Practice Questions100 questions

2026 Statistics

Key Facts: CTA Ethics CBE Exam

100

Practice Questions

OpenExamPrep

Official CBE Questions

CIOT CBEs page

1 hour

Time Limit

CIOT CBE Guidance on Success

60%

Pass Mark

CIOT CBE FAQs

£127

Fee per CBE Attempt

CIOT CTA Student Fees 2026

£70

Ethics Manual (CIOT shop)

CIOT CTA Student Fees 2026

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

Sample CTA Ethics CBE Practice Questions

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

1Under PCRT and CIOT professional standards, which of the following is one of the five Fundamental Principles?

A.Integrity

B.Aggressive marketing

C.Fee volume targets

D.Profit maximisation

Explanation: Integrity is one of the five Fundamental Principles (alongside objectivity, professional competence and due care, confidentiality, and professional behaviour).

2Objectivity as a Fundamental Principle primarily requires a member to:

A.Always agree with HMRC's preferred interpretation

B.Avoid bias, conflict of interest, or undue influence compromising professional judgement

C.Refuse all clients who pay less than a published minimum fee

D.Disclose every internal firm email to every client

Explanation: Objectivity requires professional judgement free from bias, conflicts of interest, or undue influence.

3Professional competence and due care requires a member to:

A.Delegate all client work without supervision

B.Rely solely on social media summaries of tax law

C.Maintain professional knowledge and skill and act diligently in accordance with applicable standards

D.Never seek specialist advice on complex matters

Explanation: Competence and due care mean keeping knowledge current and performing work carefully to professional standards, including seeking help when needed.

4Confidentiality as a Fundamental Principle generally requires a member to:

A.Share all client files with any other CIOT member on request

B.Discuss named client affairs freely at industry networking events

C.Publish client tax computations on the firm's website for marketing

D.Not disclose information acquired in professional relationships without proper authority, unless there is a legal or professional duty to disclose

Explanation: Confidentiality protects information obtained in professional relationships, subject to legal/professional duties or client authority to disclose.

5Which Fundamental Principle is most directly engaged when a member must not bring the profession into disrepute through their conduct?

A.Professional behaviour

B.Materiality

C.GAAP application

D.Partnership capital interest

Explanation: Professional behaviour requires compliance with laws and regulations and avoidance of conduct that discredits the profession.

6Which Fundamental Principle is primarily engaged when a member knowingly makes a misleading statement?

A.Integrity expectations cease once engagement fees are paid

B.Professional behaviour (and related integrity expectations)

C.Objectivity requires guaranteeing every client outcome

D.Confidentiality requires publishing client advice publicly

Explanation: Knowingly misleading statements engage integrity and professional behaviour expectations under PCRT/PRPG frameworks.

7Under PRPG professional courtesy expectations, courtesy is best described as:

A.A substitute for maintaining CPD records

B.An optional marketing slogan with no professional relevance

C.A professional expectation of courteous conduct in professional dealings (distinct from merely personal social manners)

D.A statutory tax relief claimed on self-assessment

Explanation: Courtesy is a professional conduct expectation in professional dealings, not a tax relief or CPD substitute. It is distinct from a blanket personal-capacity manners rule.

8A member is primarily responsible for their own work and that of employees and subcontractors. This statement most closely reflects which professional responsibility theme?

A.Automatic immunity from negligence claims

B.Transfer of all liability to HMRC

C.Exemption from AML customer due diligence

D.Supervision and accountability for work performed under the member's control

Explanation: CIOT ethics materials emphasise that members remain responsible for their work and for work of those they employ or subcontract, with adequate supervision.

9Which statement about applying the Fundamental Principles is correct?

A.Threats to the principles must be identified and addressed; PCRT is not an exhaustive checklist of every threat scenario

B.Objectivity requires always maximising the client's tax saving regardless of lawfulness

C.Competence is satisfied by passing the CTA once and never updating knowledge

D.Members may ignore confidentiality if a blog post would generate referrals

Explanation: PCRT/PRPG frameworks require identifying and addressing threats; help sheets guide application, and PCRT is not an exhaustive threat catalogue.

10A member knowingly fails to provide relevant information that should be provided in professional communications. Which Fundamental Principle is most clearly engaged?

A.Sale of goods implied terms

B.Integrity / professional behaviour expectations around truthful, non-misleading communication

C.Partnership Act s.24 interest on advances

D.Company PSC register thresholds

Explanation: Failing to provide relevant information when it should be provided engages integrity and professional behaviour (misleading/incomplete communication).

About the CTA Ethics CBE Exam

The CTA Professional Responsibilities & Ethics CBE is a compulsory one-hour computer-based examination of 50 multiple-choice questions for Chartered Tax Adviser students. It tests obligations of a Chartered Tax Adviser under PCRT, Professional Rules and Practice Guidelines, AML/POCA duties, client engagement, fees/PII/CPD, confidentiality, conflicts, complaints/advertising, and employed-member issues, based on the Professional Responsibilities & Ethics for Tax Practitioners manual. The pass mark is 60%. Each CBE attempt costs £127 (CIOT CTA student fees 2026).

Assessment

Compulsory computer-based examination delivered by Prometric (test centre or remote), using mixed item types (MCQ, multiple-response, drag-and-drop, select-from-list). Immediate on-screen result. Two official sample exams available before the live sitting. All three CBEs (Ethics, Law, Accounting) must usually be passed before final CTA tax exam entry.

Time Limit

1 hour

Passing Score

60% (30 of 50)

Exam Fee

£127 per attempt (Chartered Institute of Taxation (CIOT))

CTA Ethics CBE Exam Content Outline

14%

Fundamental principles

Integrity, objectivity, competence, confidentiality, professional behaviour

14%

PCRT and tax planning standards

PCRT structure, Standards for Tax Planning, HMRC relationship

16%

AML and POCA

POCA, SARs/NCA, MLRO, CDD, risk-based AML

12%

Client acceptance and engagement

Engagement letters, acceptance, advice, records

12%

Fees, PII and CPD

Fees/commission, PII cover rules, CPD

10%

Confidentiality and disclosure

Privilege, third-party and HMRC requests

Conflicts and ceasing to act

Conflicts, cessation, unethical pressure

Practice, complaints and advertising

TDB, advertising, branding, FSMA limits

Members in employment

Employed-member duties and exposure

How to Pass the CTA Ethics CBE Exam

What You Need to Know

Passing score: 60% (30 of 50)
Assessment: Compulsory computer-based examination delivered by Prometric (test centre or remote), using mixed item types (MCQ, multiple-response, drag-and-drop, select-from-list). Immediate on-screen result. Two official sample exams available before the live sitting. All three CBEs (Ethics, Law, Accounting) must usually be passed before final CTA tax exam entry.
Time limit: 1 hour
Exam fee: £127 per attempt

Keys to Passing

Complete 500+ practice questions
Score 80%+ consistently before scheduling
Focus on highest-weighted sections
Use our AI tutor for tough concepts

CTA Ethics CBE Study Tips from Top Performers

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

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

3Memorise PCRT structure: Fundamental Principles + Standards for Tax Planning, and the member–client–HMRC tripartite relationship

4Know PII figures from sample themes: £30,000 per principal minimum; possible lower cover below £400,000 gross fees; 6-year run-off after ceasing to trade

5Drill AML: POCA 2002, NCA SARs, MLRO channels, cash-intensive high-risk customers, and tipping-off prohibitions

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

Frequently Asked Questions

How many questions are on the CTA Ethics CBE?

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

What is the pass mark for CTA Ethics?

You need 60% to pass each CIOT CBE, including Ethics (30 correct out of 50).

How much does the CTA Ethics CBE cost?

Each attempt at Law, Professional Responsibilities & Ethics, or Principles of Accounting costs £127 according to CIOT CTA student fees 2026. Confirm the current figure on tax.org.uk/CTA-student-fees before booking.

What should I study for CTA Ethics?

CIOT states CBE syllabi are drawn from the Professional Responsibilities & Ethics for Tax Practitioners manual, covering PCRT, PRPG themes, AML/POCA, engagement, PII, CPD and related practice ethics. Attempt the official sample Ethics CBEs.

Are there official practice exams?

Yes. CIOT provides two sample Professional Responsibilities & Ethics CBEs (full 50-question papers) hosted via Prometric, with answer PDFs on the CBEs page.

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 standards, PII figures, POCA/SAR and conflict scenarios are frequent trip-ups).