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Final sign off

At the end of your student’s training agreement you are required to complete one final sign off.

Only the QPRT or Authorised Training Principal can complete this final sign off which declares that the student has satisfied all components of the ACA. This includes professional development, practical work experience, ethics and professional scepticism, and confirmation that the student is fit and proper for ICAEW membership.

By completing this final sign off you are confirming that they have met all components of the ACA:

  • completed the practical work experience requirement (a minimum of 450 days unless you were eligible for 300 days);
  • completed all professional development steps;
  • completed the ethics and professional scepticism requirements, which includes achieving a minimum of 70% at the ethics assessment*;
  • completed their training agreement with an ICAEW Authorised Training Employer or Principal; and
  • they are fit and proper to become an ICAEW member.

*Please note that from 1 January 2019, all ACA students must achieve a minimum of 70% within the ethics assessment. By achieving this, they have demonstrated a strong understanding of ethics. This means, that at the end of their training agreement, students will only be able to submit their training file for final sign off when they have achieved 70% or more at the assessment.

What do we mean by 'fit and proper'?

Fit and proper relates to the character and suitability of your ACA students for ICAEW membership.

Criteria to consider include:

  • Adherence to our ethical standards, which are based on the five fundamental principles (taken from our code of ethics) of
    • integrity;
    • objectivity;
    • professional competence and due care;
    • confidentiality; and
    • professional behaviour.
  • Adherence to professional standards and of course any relevant legislation and regulations.
  • Behaviour in their personal as well as professional life.
    • They should not behave in a way that is likely to bring discredit to themselves, ICAEW or the profession of accountancy.
  • Financial integrity.
    • They should be honest and reliable in their personal as well as professional financial dealings.

Certain exceptional circumstances would cast doubt upon someone's integrity or suitability, for example:

  • a criminal record;
  • a history of bankruptcy or an individual voluntary arrangement (IVA);
  • failure to satisfy a judgement debt; and
  • an adverse finding by any professional body or regulator.

For more information on the issues relating to fit and proper, please see our regulations and guidance which sets out our ethical and professional standards.

To find out about topical issues and current developments in ethics, please visit icaew.com/ethics.

Visit the student area of our website where we provide more information for students on how to apply and join as an ICAEW member.