Submission fees
The Pathways to Membership route requires an exam application fee which is payable with each Pathways submission. Your application is not valid without this payment, and it is non-refundable in all circumstances.
| 2026 fees | 2027 fees | |
| First attempt | £365.00 | £376.00 |
| Resubmission | £182.50 | £182.50 |
ICAEW Membership fees
Once successful via the Pathways route, you will be invited to membership via email. To come into ICAEW membership you are required to pay an admission fee alongside your ICAEW annual membership fee.
Any admission after the 1st July is only required to pay a half year rate which applies for the first year only which runs until the 31 December.
Admission fees
| Members residing in the UK | £600.00 |
| Members residing outside UK | £300.00 |
Annual membership fees
Annual ICAEW membership fees are based on your annual income and circumstances. If you have an annual income of less than £41,300 due to redundancy, retirement or taking a career break, you may be eligible for a reduced subscription.
Rate |
Annual income for 2027 |
Amount |
|---|---|---|
Full rate |
Above £41,300 |
£499.00 |
Half rate |
Below £41,300, but above £20,700 |
£249.50 |
Low rate |
Below £20,700 |
£62.00 |
This table shows information about the annual income criteria and membership fees for 2027.
Practising certificate and practice assurance fees
Before you engage in public practice in the UK or the rest of the EEA, you need to hold an ICAEW practising certificate.
If you require a practising certificate for as little as a day within the calendar year, you must pay for the whole year. There are no reductions for holding a practicing certificate for part of the year.
2027 fees |
|
|---|---|
Members residing in the UK (including practice assurance) |
Breakdown of your Practicing Certificate fee (PC) £239.00 for the PC £254.00 for Practice Assurance £61.00 for OPBAS levy Please note that your Practicing Certificate is charged as one fee, and the amounts above are just the cost breakdown. Your invoice will show the full breakdown. |
Members residing outside the UK |
£111.00 |
OPBAS levy (UK mainland only) |
£61.00 |
This table shows information about the practising certificate and practice assurance fees for 2027.
ICAEW delayed membership fee
If you delay your entry into ICAEW membership for 12 months or more after your eligibility date – which for Pathways applicants is the date you receive your exam results – you must provide the following additional information and you will incur additional costs:
- An extra £100 of administrative cost.
- You are required to submit a reference from an ICAEW member with whom you have worked for at least two years.
- You are required to submit a reference from your current employer.
- An updated CV / career resumé.
Interactive Pathways guide
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Access an editable copy of our interactive Pathways guide to print or save.
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