The purpose of an alternate is to ensure that there is someone who is able to intervene should a sole practice auditor be unable to work for whatever reason, for example, illness or death. The alternate is not required to undertake the business of the sole practice auditor (although they could if they choose to do so), rather their role is to provide continuity of service and to ensure a smooth transition of clients to another auditor if the alternate does not wish to take on the clients themself.
To make it easier to find an alternate, there is no requirement for them to be a member of ICAEW, and individuals who are members of ICAS, CAI or ACCA may act as an alternate. When identifying a suitable alternate there is no need for them to be a responsible individual or to hold a practicing certificate to take on the role of alternate, but what is important to consider is their ability to act quickly, their skills, and any potential conflicts of interest. And of course, you must remember to get their agreement to act.
Notify ICAEW about your alternate
Email the completed form to annual.returns@icaew.com by 1 December 2025.
Help to find an alternate
Visit 'find a chartered accountant' or contact your local district society for help to find an ICAEW Chartered Accountant, but don’t forget your alternate does not have to be an ICAEW member.
