Affiliates

There are four types of affiliate:

  • audit affiliate

  • DPB affiliate

  • general affiliate

  • insolvency affiliate

What is an affiliate?

An affiliate is someone who is not a member of the ICAEW but who is a principal (partner, director or LLP member) in a firm which is:

  • registered for audit with the ICAEW
  • licensed for DPB activities by the ICAEW
  • uses the description ‘chartered accountants'

or a non-member who is an ICAEW licensed insolvency practitioner, or an employee responsible individual in a firm of registered auditors.

To become an affiliate you need to fill in an application form, comply with the relevant regulations and pay the annual affiliate fee. You may need to become an affiliate in one, two or three regulated areas depending on the activities of the firm and whether you are an insolvency practitioner (as explained below).

If you have any questions about becoming a general affiliate, please call +44 (0)1908 248 392; about becoming an audit or DPB affiliate, please call +44 (0)1908 546 302; or about becoming an insolvency affiliate, please call +44 (0)1908 546 262.

Audit affiliates

If your firm is registered for audit with the ICAEW and you are a non-member principal, you need to become an audit affiliate, unless you are a member of ICAS, ICAI or ACCA. If you are an employee 'responsible individual' but are not a member of ICAEW, ICAS, ICAI or ACCA, you need to become an audit affiliate.

DPB affiliates

If your firm is licensed for DPB activities by the ICAEW and you are a non-member principal, you need to become a DPB affiliate, unless you are a member of ICAS, ICAI, ACCA, the Law Society of England and Wales, the Law Society of Scotland, the Law Society of Northern Ireland or the Institute of Actuaries.

General affiliates

If your firm:

  • is not registered for audit by the ICAEW
  • is not licensed for DPB activities by the ICAEW
  • wants to use the description ‘chartered accountants’

and you are a non-member principal, you need to become a general affiliate, unless you are already an audit, DPB or insolvency affiliate, or a member of ICAS, ICAI, ICAA, CICA, SAICA, ICAZ and ICANZ.

The Regulations governing the use of the description ‘chartered accountants’ and general affiliates of the ICAEW are published at Section 6.3 of the Members’ Handbook.

Insolvency affiliates

If you are licensed by the ICAEW as an insolvency practitioner and you are not an ICAEW member, you need to become an insolvency affiliate.