Below are details of what ICAA members (or CA ANZ members who joined through the ICAA education and training route) need to do in order to gain audit rights in the UK.
How to gain audit rights in the UK
In order to gain audit rights in the UK, individuals joining the ICAEW will need to:
The Audit Qualification (AQ)
If you plan to work in audit then you should apply for the Audit Qualification on admission to ICAEW membership.
How to obtain the Audit Qualification
In order to obtain the Audit Qualification you must have:
- Gained CA ANZ membership via the ICAA normal education and training route
- Gained reciprocal membership with ICAEW
- Pass the aptitude test in UK tax and law – the Certificate Level modules of Principles of Taxation and Law.
- Demonstrate that you have met the Australian equivalent of the Companies Act 2006 Audit Qualification requirements. You should contact the Australian Securities and Investment Commission (ASIC) to provide confirmation that you have at least two years’ experience working for a Registered Company Auditor and 240 days of audit experience of which 120 days must be in statutory audit.
Further information
For further information please contact our enquiry team.
Join the Audit and Assurance Faculty
Stay ahead of the rest with our comprehensive package of essential guidance and technical advice.
