UK Audit qualification

The Audit Qualification is separate from the ACA and is not a mandatory part of ACA training. However, it can play an important role in an individual’s long-term audit career and help audit firms meet their regulatory requirements.

The UK Audit Qualification recognises ICAEW members who have built up sufficient knowledge, skills and experience in auditing practice.
The Audit Qualification:

• Demonstrates proven development and progression in audit work.
• Means individuals can count towards the control percentage required for audit registered firms.
• Is one of the requirements for Responsible Individual (RI) status.
• Is free of charge and once awarded remains in place indefinitely.

The Audit Qualification is awarded to ICAEW members, so it can only be awarded at the end of a student’s ACA training agreement when they come into membership.

To qualify, students will need to have completed an ACA training contract of at least three years and worked in an audit registered firm for at least two years.

Up to 31 March 2026:

Applicants must record the following experience with an audit registered ICAEW Authorised Training Employer:

• At least 240 days of audit experience, gained over the course of at least one year.
• A minimum of 50% of this experience (120 days) must be in statutory audit work.

From 1 April 2026:

Applicants must record the following experience with an audit registered ICAEW Authorised Training Employer:

• At least 220 days of audit experience, gained over the course of at least one year.
• A minimum of 50% of this experience (110 days) must be in statutory audit work.

ACA students can begin recording audit experience during their training agreement. If they have not completed the Audit Qualification requirements by the end of their training agreement, they can continue to gain eligible experience after their training agreement has ended. Audit experience gained while completing an ACA training agreement must be claimed within six months of the end of the training agreement, or it will be lost.

• Read the full Audit Qualification Regulations

Students working towards the Audit Qualification during their ACA training agreement must record audit days in their online training file, and receive feedback, at each six-monthly review. If audit experience is not claimed within six months of the end of the training agreement, it will be lost.

Students must:

• Keep a record of the audit work they have undertaken, the entities audited and their development during each period;
• Calculate the number of audit days gained ahead of each six-monthly review; and
• Have their audit experience discussed and have feedback provided at each review.

A counsellor can sign off each six-monthly period of audit experience.

At the end of the experience, final approval must be provided by the Qualified Person Responsible for Training (QPRT), Person Responsible for Training (PRT) or Person Responsible for Sign off (PRSO).

All approvers must:

• Hold the UK Audit Qualification; and
• Be registered with ICAEW in an authorised training role.

After the training agreement ends, any further eligible audit experience must be recorded using a manual application form.

More information on recording and approving audit experience can be found in the Authorised Training Employer ACA handbook.

• Authorised Training Employer Handbook for existing ACA students
• Authorised Training Employer Handbook for Next Generation ACA students