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The Audit Qualification (AQ) is awarded to ICAEW members who have demonstrated that they have achieved sufficient knowledge and supervised experience in audit, through examination and work experience gained within an ICAEW Authorised Training Employer (ATE).

The requirements for the AQ are detailed in the Companies Act 2006 and overseen by the Financial Reporting Council.

The AQ is free of charge and, once granted, it remains yours indefinitely. In your career it will also:

  • Qualify you as counting towards the control percentage of a firm of registered auditors. In order to maintain status as a registered auditor, firms must ensure that at least 50% of partners hold the AQ.
  • Make up one of the required elements of your application for signing audit reports as a responsible individual (RI). You will also need to hold an ICAEW practising certificate and be nominated for RI status by a firm of registered auditors.

How to apply for the AQ

You must be an ICAEW member to hold the AQ and the route you followed into ICAEW membership will determine your route to qualifying for the AQ.

Audit Qualification FAQs