CITN Test of Professional Competence (TPC)

It is a professional examination of the Chartered Institute of Taxation of Nigeria, listed on the Institute's website under Examination Syllabus/Pathfinders & Study Pack together with the Test of Professional Competence Examination Rules. CITN is the body chartered by Act No. 76 of 1992, now CITN Act, CAP C10, Vol. 2, Laws of the Federation of Nigeria, 2004.

Candidates working toward professional recognition as tax practitioners or administrators in Nigeria. CITN's charter charges it with determining the standards of knowledge and skills to be attained by persons seeking to become professional tax practitioners or administrators, so the TPC is aimed at candidates demonstrating that professional-level competence rather than introductory knowledge.

The Institute publishes the syllabus, pathfinders and study pack on its website, and those documents define the examinable content. Build your plan around them, and supplement with CITN's Code of Ethics, its Statement of Taxation Standards, and current Nigerian tax law and reform materials published by the Institute.

CITN publishes examination structure, timetable and guidelines, but the format, duration and item count are not stated in the material available here. Check the Examination Structure and Examination Timetable pages on citn.org for the current diet before you plan your revision schedule.

Not confirmed here. CITN publishes Examination Fee/Guidelines and Approved Rates, which are the authoritative sources for fees and related conditions. Confirm the current figures directly with the Institute before registering, since published rates and deadlines are revised from time to time.

The retake position is governed by the Test of Professional Competence Examination Rules published by CITN. That document is the authoritative source on attempts, resits and any conditions attached. Read it before your first sitting so you understand the consequences of an unsuccessful attempt.

CITN runs examination diets and publishes registration announcements and closing dates on its website, for example registration notices for the October diet and extensions to diet registration deadlines. Diets and deadlines change, so always confirm the current timetable on citn.org rather than relying on an earlier announcement.

Start with the published syllabus and study pack to map examinable areas, then work through the Code of Ethics and the Statement of Taxation Standards, since professional standards underpin practice. Finish with current tax legislation and reform material, and practise applying rules to scenarios rather than memorising provisions.

Weak application rather than weak recall: candidates memorise provisions but cannot apply them to a client scenario, and they neglect ethics and professional standards because those feel less technical. Others rely on outdated tax law. Work through the current syllabus, practise scenario-based answers, and check that your materials reflect the latest reforms.

No. This is independent study material and is not affiliated with, endorsed by or connected to the Chartered Institute of Taxation of Nigeria. Always verify exam rules, fees, dates and syllabus content against citn.org and the Institute's official publications before making decisions.