USA

Certified Tax Specialist (CTS) Examination

600 questions

About this exam

The Certified Tax Specialist (CTS) Examination is an ACAT tax credential assessment for people working in accounting and tax practice. It assesses applied knowledge used in federal tax work, making it relevant to accountants, tax preparers, and other professionals seeking to demonstrate tax expertise. Candidates researching the CTS exam should distinguish the examination from any separate credential or experience requirements: eligibility, application steps, and credential rules are set by ACAT and should be checked in its current candidate information.

Study planning should center on federal tax concepts and how they apply to individual returns and household situations. Foundational areas to review include filing status and dependents, gross income and exclusions, income recognition, adjustments, and standard and itemized deductions. For 2027–2028 preparation, consult ACAT’s current exam guidance because format, topic emphasis, and policies may change. A short session of timed multiple-choice practice can help identify weak areas, but reviewing the reasoning behind each answer is essential.

How to prepare for the Certified Tax Specialist exam

  1. Start with ACAT’s current candidate information and exam outline. Confirm eligibility, application requirements, format, and any year-specific policies before setting your study schedule.
  2. Organize your review around federal individual income tax fundamentals, filing status and household rules, dependents, gross income and exclusions, and adjustments and deductions. For each area, practice explaining how the rules apply to a taxpayer’s facts.
  3. Use timed multiple-choice practice periodically, then review every missed or uncertain answer against reliable tax references. Keep a list of recurring mistakes—such as confusing an adjustment with a deduction—and revisit those topics.

FAQ

Who is eligible to take the Certified Tax Specialist Examination?

ACAT sets the examination and credential requirements. Check its current candidate information for eligibility, application steps, and any education or experience criteria; passing the exam may not be the only requirement for earning the credential.

What is the format of the CTS Examination?

The current exam format, timing, and delivery details should be confirmed in ACAT’s official guidance for the applicable year. Avoid relying on older summaries, since exam policies can change.

What subjects should I study for the Certified Tax Specialist exam?

Review the current ACAT exam outline first. Relevant federal individual tax areas include filing status, dependents and household rules, gross income and exclusions, income recognition, adjustments, and standard and itemized deductions.