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Practising certificate

For some individuals, you may, or will need to apply for an ICAEW practising certificate (PC) as part of your Pathways application.

Do I need an ICAEW practising certificate (PC)?

You must apply for an ICAEW practising certificate if you:

  • are, or wish to act as a ‘responsible individual’ (RI) for audit; and/or
  • are a sole practitioner of accountancy services1 within the European Community; and/or
  • are a principal (partner, director or member of a limited liability partnership) of a firm offering accountancy services1 within the European Community; and/or
  • wish to act as an insolvency practitioner; and/or
  • you are looking to sign audit reports in the UK.

Holding a practising certificate alone does not give you the right to sign a UK company audit report or to undertake insolvency work. To do this, you will need to be appropriately qualified and authorised by ICAEW to work in these areas.

There are certain exceptions to the above if you are practising outside the UK and the Republic of Ireland and are licensed to practise by another body comparable to ICAEW, and which is headquartered in the country you are practising in.

Practising certificate fee

Please visit Pathways costs and deadlines for practising certificate fee information. If you are practising as a sole practitioner, or the sole director and shareholder of a limited company, you will be exempt from the initial practising certificate fee and for the subsequent year’s fee. For further details, visit Regulations governing the power to waive, reduce, remit or refund fees and subscriptions.