| The employer operates with professionalism and is committed to ACA training. |
There should be no past or pending disciplinary findings or action which may affect an organisation’s suitability to be authorised as an ICAEW Authorised Training Employer. The organisation is financially sound and has committed the management time and financial resource to train ACA students. |
| The employer provides ACA students with a suitable training environment. |
The working environment is conducive to the development of students’ professional attitudes. The nature of the business is appropriate for ACA students and the nature and range of work provided is sufficiently wide to allow for variety and development during training. |
| The employer offers students appropriate supervision and support. |
The Qualified Person Responsible for Training (QPRT) must be a member of an IFAC full membership body, or other equivalent recognised body at the discretion of ICAEW. Personnel involved with student supervision must be CPD compliant with their respective professional bodies. |
| The employer offers ACA students the opportunity for personal and professional skills development. |
Students are able to gain the required amount of professional work experience. Students should receive planned practical instruction to enable them to undertake and develop their roles, through on-the-job training and/or professional development courses. The employer has either an ICAEW accredited internal professional development programme or uses the ICAEW professional skills programme. |
| The employer offers ACA students appropriate training in ethics. |
The QPRT or counsellors shall provide guidance and instruction on practical ethical issues to ensure students can meet the ICAEW ethics requirements. |
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