In order to be registered as a student for the professional examinations of the Institute one must be at least 18 years old and have the following minimum academic qualification.
- A first degree from a recognized tertiary Institution
- Taxation Technician Certificate of the Institute
- Higher National Diploma from a recognized tertiary institution
- Basic Professional Certificate in Taxation from the Ghana Revenue Authority
- Any other qualification, in the opinion of the council, is equivalent to any of the above
Students have ten years to complete the final examinations of the Institute from the date of their registration as a student.