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The Pathways application consists of three elements which need to be completed and submitted together.

Examination of Experience

The Examination of Experience (EoE) consists of a series of questions where applicants show their experience and achievements, in writing, over the last five years to evidence they are qualified by experience and are, therefore, eligible for ICAEW membership. This means Pathways candidates do not complete the full ACA qualification.

The EoE assesses the same professional skills as those are examined in the ACA Case Study. This includes planning and analytical skills, professional judgement, quality of thought and awareness of current and technical issues.

In some cases, you may also need a Practising Certificate or an Auditing Qualification.

Your application will also need to be supported by a sponsor who will complete a form to be submitted along with the rest of the documents. Find out more about the role of the sponsor and who can be one.

Letters of Good Standing

Every Pathways candidate must include a Letter of Good Standing as a mandatory component of their Pathways submission. If your sponsor is not an ICAEW member, they should provide you with a Letter of Good Standing from their respective IFAC professional body. This letter must be submitted along with your other Letter of Good Standing as part of your Pathways submission.

Letters must be issued and dated within the three months immediately before the Pathways deadline date you wish to apply. The letters from the respective professional bodies must confirm the following:

Your Letter of Good Standing Sponsor's Letter of Good Standing
You are a full member of that body - see all eligible bodies here. They are a full member of that body - this body must be a full IFAC member.
Date and year you were admitted into membership. Date and year they were admitted into membership.
Membership was gained by the normal education and training route (you may need to ask for transcripts to evidence this). Membership was gained by the normal education and training route (they may need to ask for transcripts to evidence this).
Shows a good disciplinary record with no outstanding complaints against you, or advise us of the details of any disciplinary record or outstanding complaint(s). Shows a good disciplinary record with no outstanding complaints against them, or advise us of the details of any disciplinary record or outstanding complaint(s).
 Full compliance with the continuing professional development (CPD) requirements of that body.  Full compliance with the continuing professional development (CPD) requirements of that body.
The professional body knows of no ethical, or other reason, you should not be admitted to ICAEW.  

Please note your application will be invalid if you are unable to provide a letter of good standing or if it does not confirm all the items shown in the list above.

Interactive Pathways guide

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Access an editable copy of our interactive Pathways guide to print or save.

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Contact us

For all Pathways enquiries, please contact the Pathways team.