Qualified members of approved accountancy bodies may apply to join ICAEW through the Pathways to Membership scheme.
Effective from 13 July 2017
To be eligible to register for the scheme a candidate must:
be a member of one of the following:
the Association of Chartered Certified Accountants (ACCA);
the Chartered Institute of Public Finance & Accountancy (CIPFA);
the Chinese Institute of Certified Public Accountants (CICPA);
the Hong Kong Institute of Certified Public Accountants (HKICPA);
the Institute of Certified Public Accountants of Greece (SOEL);
the Institute of Certified Public Accountants of Kenya (ICPAK);
the Institute of Chartered Accountants of Bangladesh (ICAB);
the Institute of Chartered Accountants of India (ICAI);
the Institute of Chartered Accountants of Nepal (ICAN);
the Institute of Chartered Accountants of Pakistan (ICAP);
the Institute of Chartered Accountants of Sri Lanka (ICASL);
the Institute of Singapore Chartered Accountants (ISCA);
the Malaysian Institute of Certified Public Accountants (MICPA);
a professional body, other than that listed above, which has been approved by the Committee for Pathways to Membership purposes;
have gained membership of that body through its normal education and training route;
have a minimum of five years' full membership of the body cited in regulation 1(a);
be fit for ICAEW membership and have advised ICAEW in writing of any criminal record or disciplinary record with any current or previous membership bodies or of any matters currently under investigation;
is deemed by the Committee to have brought the Pathways to Membership scheme into disrepute.
The Committee may vary the requirements in regulations 1-2 in such circumstances as the Committee in its absolute discretion considers acceptable.
The sponsor referred to in regulation 1(f) must hold current membership of a body belonging to the International Federation of Accountants (IFAC).
A sponsor must satisfy the Committee that he or she:
gained membership of the body cited under regulation 4 via the normal education and training route and not via an advanced credit or reciprocal agreement;
is compliant with the CPD requirements of the professional body cited under regulation 4;
is a fit and proper person to provide a reference;
has submitted a reference in such form as prescribed by the Committee;
has met the requirements specified in the application form
The Committee may vary or waive the requirements of regulations 4 and 5 in such circumstances as the Committee in its absolute discretion considers acceptable.
ICAEW will disclose information to a sponsor's professional body where information provided to support an application under regulation 1(f) is found to be fraudulent or misleading. These individuals will therefore be subject to the normal disciplinary process of that professional body.
ICAEW reserves the right not to accept an individual as a sponsor if to do so would bring the scheme into disrepute.
A candidate may attempt the examination of experience a maximum of four times.
A candidate will pass the examination of experience if they achieve:
an overall pass mark of 60% or higher; or
an overall mark between 55 and 59% without failing more than one of the 5 questions.
A candidate may not appeal against their mark for the examination of experience.
The Committee may vary or waive the requirements of regulations 9 and 10 in such circumstances as the Committee in its absolute discretion considers acceptable.
Refunds may be subject to an administrative charge.
Engaging in any activity likely to give an advantage to any candidate will be considered misconduct. Examples of this may include (but are not limited to):
Cheating ie, failing to comply with the rules governing assessments.
Colluding ie, assisting another candidate to gain an advantage by any means, facilitating or receiving such assistance.
Fabricating ie, misleading or attempting to mislead the examiners by presenting work for assessment in a way which intentionally or recklessly suggests that factual information has been collected which has not in fact been collected, or falsifies factual information.
Personating ie, acting, appearing, or producing work on behalf of another candidate in order to deceive the examiners, or soliciting another individual to act, appear or produce work on your own behalf.
Plagiarising ie, incorporating within your work, work (published or unpublished in whatever format or medium) created by another person without appropriate acknowledgement.
ICAEW will investigate any candidate suspected of involvement in any irregularity or misconduct. Where a case for misconduct is to be considered, the candidate will be notified and given opportunity to write to explain the circumstances of the case.
Where ICAEW believes a case of misconduct may exist this will be referred to the ICAEW Assessment Committee and/or the Professional Conduct Department for investigation and potential disciplinary action.
ICAEW reserves the right to withhold publication of the results of an assessment, and prevent further assessment attempts, of candidates suspected of having been involved in any irregularity or misconduct in connection with an assessment, pending the completion of investigations into the alleged irregularity or misconduct.
Any misconduct reported to ICAEW will remain on the candidate's record.
Admission to ICAEW membership
On admission to membership candidates must adhere to ICAEW's bye-laws, regulations and guidance and pay such fees as set by the Committee.
Powers of variation
The Committee shall have the power to vary or waive the above regulations.