Membership
Reciprocal membership
If you are a full and current member of ISCA, you can apply for ICAEW membership under our reciprocal membership agreement without sitting any further exams or completing any further practical experience requirements. However, if you wish to apply for the Audit Qualification (AQ), you will need to pass additional exams or complete further practical experience.
Pathways to Membership
If you have been an ISCA member for at least 5 years, you can apply for ICAEW membership based on your experience through the Pathways to Membership scheme. However, please note that Pathways does not provide a route towards the Audit Qualification and UK audit rights.
Practising certificate
If you intend to practise in the UK once you are an ICAEW member, you must apply for an ICAEW practising certificate. You can cite your membership time with ISCA towards the 2-year membership requirement for a practising certificate.
Audit Qualification (AQ)
If you wish to obtain audit signing rights in the UK, you will need to hold the Audit Qualification (AQ) once you have become an ICAEW member. You will also need to hold an ICAEW practising certificate and be nominated for responsible individual (RI) status by a firm of registered auditors.
The ISCA qualification is not recognised by the Financial Reporting Council for the award of AQ in the UK. You will therefore be required to pass additional examinations and complete an additional period of practical experience to obtain the AQ.