Apply for the Audit Qualification as a member of another professional body
Members of other professional bodies can be eligible to apply for the Audit Qualification so they can gain audit rights in the UK.
Below are your eligibility requirements.
If you are a member of ACCA, it is possible (but not automatic) that you hold a UK audit qualification already or that you can obtain one from ACCA.
You may have been granted your ACCA audit qualification already by taking certain audit papers within their syllabus and being issued with an ACCA practising certificate with Audit Qualification (PCAQ). If so, ICAEW can recognise your ACCA audit qualification as part of the process to become a responsible individual.
If you have not yet achieved your ACCA audit qualification, and wish to gain the AQ with the ICAEW it is advisable to complete the missing elements with ACCA.
If you are interested in completing the missing elements of the audit qualification with the ICAEW, it is advisable to speak to us first as this may not be straightforward. It is likely that you will need to complete an additional 3 years within an ICAEW Authorised Training Employer and meet the experience requirement of the AQ, and will need to pass at least the ICAEW Case Study Examination in order to be eligible.
Please note gaining membership through the Pathways route does not change the requirements for gaining the AQ.
CIMA and CIPFA members
It is not currently possible for CIMA or CIPFA members to obtain a UK audit qualification with CIMA or CIPFA.
CIMA or CIPFA members could obtain a UK audit qualification with ICAEW only if:
(a) they re-qualify with us as a chartered accountant and, in so doing, meet the requirements of Schedule 11 of the Companies Act 2006; or
(b) they qualified under the EU Statutory Audit Directive as a migrant auditor.
It is not possible to become a responsible individual or other UK auditor without first having the UK audit qualification.
Other professional bodies
If you are a member of another professional body please select your professional body from the join us pages, and then audit from the list of requirements. This will tell what you need to do to gain audit rights in the UK.