“The aim of these changes is to improve the assessment of prospective RIs at the point of application,” explains Elaine. “So, we’re updating the audit experience table (Appendix A), which is part of the RI application form, to include narrative statements where both the RI applicant and the audit compliance principal (ACP) must describe how the individual demonstrates three core audit behaviours – professional scepticism, professional judgement and fraud detection.”
“As part of the drive to improve audit quality, these have been identified as key areas of competence we need to see applicants addressing,” says Helena. “This new part of the form gives us an opportunity to assess their skills and see evidence of how they’ve shown their competence in these areas. It also allows us to see how the ACP has assessed the applicant’s understanding.”
The revised form will be available from 1 August 2026, and the changes apply to applications to appoint an RI across all the Recognised Supervisory Bodies.
What are the main changes to Appendix A - audit experience form?
There are two key changes to the audit experience table in the form, which was last updated in 2021. First, the new version contains two free-text narrative sections for the RI applicant and ACP to complete. These sections ask applicants and their firms to reflect on, and describe, how the individual meets and presents the core behaviours of professional scepticism, professional judgement and fraud detection.
The other main change is that the form now requires the ACP and the applicant to sign separate, individual declarations. The existing form required the two parties to sign the same combined declaration.
“We've always required both the RI applicant and the firm's ACP to sign,” explains Elaine. “But we’ve now split the signature section to clarify what the individuals and ACPs are actually certifying.” For the RI, they're certifying their application is accurate and that they display the competencies required. And the ACP is certifying that they confirm and agree the applicant exhibits those competencies.
The rest of the main body of the form – the introductory guidance notes and the table asking for 10 engagement-specific examples in International Education Standard (IES) 8 audit competency areas – remains unchanged, apart from the minor addition of some extra advice on completing the form.
What do the new narrative sections in the audit experience form require?
The RI applicant has to describe their overall understanding and evidence of the three core behaviours (professional scepticism, professional judgement and fraud detection), with reference to their ways of working and development over time.
The ACP then has to confirm that the applicant has proven the level of competence expected for an RI and explain how the firm has assessed the applicant’s understanding and demonstration of the three behaviours.
The form states that each narrative should be approximately 550 words. “We don't want to see narratives of more than 550 words,” explains Helena. “It needs to be a short, focused, holistic statement, not a lengthy explanation over multiple pages.”
“Each narrative must also be uniquely tailored to the applicant, highlighting specific examples of what they have done to represent the core competencies during their day-to-day work,” she adds. “Firms and applicants should not use boilerplate text or generic wording – nor should they rely on AI-generated text as that can lead to inaccuracies and repetition.”
The form includes a link to ICAEW’s ICAEW Practising Auditor Competency Framework to help firms and RIs focus on what’s required to become an RI. “This is purely optional guidance and not part of completing the application form,” stresses Elaine. “But it is a useful tool that could help the RI and audit firm see the sort of competencies we expect.”
What do the changes to the audit experience form mean for firms and RIs?
“Overall, the application form isn't changing much,” emphasises Helena. “We're not altering any fundamentals; rather we’re gathering more detailed evidence of applicants’ understanding and application of these three core audit competencies.”
This is the first time ACPs have had to provide this type of reflective narrative, but RIs already have to provide narrative examples of how they meet the IES 8 competencies in the main table, so they should be familiar with the approach.
The revised form launches on 1 August 2026, and firms and applicants will have two months to transition, during which they can use either form. From 1 October 2026, the new forms will become mandatory, so make sure you download the latest version, rather than relying on existing versions stored on your network.
“If you already have a good, strong application, it will be relatively easy to complete the reflective narratives at the end, with a clear focus on the three core behaviours,” says Elaine. “These new sections should provide us with valuable and practical additional evidence to assess the core skills of RIs at the point of application.”
Where can I download the new form?
Find out more about the RI application process and download current forms from 1 August 2026, when the updated form will be available from our web page: Become a registered auditor
Key takeaways
- Appendix A - audit experience table has been updated to include more reflection on how an applicant demonstrates three core auditing behaviours: professional scepticism, professional judgement and fraud detection.
- Applicants and ACPs must complete individual 550-word narrative reflections describing how the prospective RI meets the core behaviours.
- Narratives must be unique and tailored to the individual applicant.
- The ACP and the applicant must now sign separate individual declarations, rather than a combined statement.
- The revised version of the form launches on 1 August 2026; firms and applicants will have two months to transition between ICAEW forms.
- The new form must be used from 1 October 2026.
