Gaining audit experience outside the UK

The judgment required by the Financial Reporting Council relates to the territory as a whole, rather than to any specific audit work performed.

To assess your eligibility, please read the section below which describes the company audit from which you are citing your audit experience:

Individuals gaining audit experience on the audit of companies registered in these countries or territories may gain audit experience within an audit registered firm, which is also an ICAEW Authorised Training Employer (ATE).

The experience may only be counted from the date that the regulator assessed the law and practice of the jurisdiction as being acceptable:

Eligible experience may only be gained from the date specified, any experience gained before this date will not be accepted.

Ordinary audit experience of companies registered in Switzerland gained on or after 22 October 2024 may be included as statutory audit work for the purpose of meeting the practical training requirements for a UK audit qualification.

Swiss law recognises two different types of audit: ordinary audit and limited audit. Swiss law mandates ordinary audit for public interest entities and for companies that exceed two of the following size thresholds for two consecutive years:

1. CHF 20 million in total assets;
2. CHF 40 million in turnover;
3. 250 full-time jobs on average per year.

It is the law and practice relating to ordinary audit that FRC has determined is similar to that in the United Kingdom.

For the purposes of the award of a UK audit qualification, Swiss limited audit work cannot count as statutory audit work or as other audit work but can count towards the three years’ practical experience requirement.

The UK Financial Reporting Council has recently assessed audit work in the Crown Dependencies and has concluded that Crown Dependency audit experience may be cited as qualifying audit experience for the UK audit qualification with ICAEW as long as the experience was gained:

• Within an ICAEW ATE
• Within a UK registered auditor
• Under the supervision of a 'responsible individual'
• On the audit of 'market traded companies'
• On or after 4 April 2011

ICAEW cannot accept work experience which does not meet the above requirements.

Unfortunately, we cannot accept the majority of experience gained outside of accepted territories. Only the three years of general experience can be gained if you worked for the full three years in an ICAEW ATE:

In order to be eligible for the ICAEW Audit Qualification you would need to complete at least an extra two years under the supervision of an individual who holds a UK audit qualification or be eligible to sign audit reports in accordance with the law of an accepted territory.

If you are a member of another professional body outside, and wish to gain UK statutory audit rights please select your home body from our Join us as a member of another professional body page.

Have a question about the Audit Qualification? View our frequently asked questions. 

• View Audit Qualification FAQs