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Apply for a dispensation

If you or your firm can no longer comply with certain regulatory requirements*, use this form to apply for a dispensation to continue providing regulated services while the issue is resolved.

* Access our guidance to check which regulatory requirements would apply.

If your firm is no longer eligible to use the description ‘Chartered Accountants’, please use the Use of the Description form to apply for a dispensation.

Who should complete this form

The relevant compliance principal for the regulated area where a dispensation is being sought should complete this form.

If the firm is applying for a dispensation in multiple areas, a relevant compliance principal should complete the form.

If an audit dispensation forms part of the request, the audit compliance principal must make the application.

Compliance role(s) held

Which regulated area(s) do you wish to apply for a dispensation?

Does your firm hold public interest entity (PIE) auditor registration with the FRC?
Does the ineligibility issue also affect this registration with the FRC?
If yes, have you also notified the FRC and applied for any necessary waiver from the FRC’s PIE Auditor Registration Regulations?

Is the firm part of a group or ownership structure involving external investment (such as a private equity fund)?

Using your personal information

We will treat your personal information in accordance with data protection legislation. We will use your information to carry out our responsibilities as a regulator and as a professional body. We may, either as required by law or to carry out those responsibilities, share your personal information to comply with the requirements of government departments, agencies and regulators.

Where necessary, we may transfer your information outside of the European Economic Area (EEA) eg, to one of our offices. These countries may not have similar data protection laws to the EEA so, if we do transfer your information, we will take the necessary steps to ensure that your privacy rights are still protected.

For more information about our data protection policy, please go to icaew.com/dataprotection