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Gain audit rights in the UK - CNCC, CNDCEC, IDW or NIVRA

If you are a member of the CNCC, CNDCEC, IDW or NIVRA and are a statutory auditor with your home body, and are coming to the UK to audit, then you may apply for ICAEW membership and audit rights under the EU Statutory Audit Directive.

Audit is a regulated area in the UK, and membership of the ICAEW does not automatically grant audit rights.

How to gain audit rights in the UK

In order to gain audit rights in the UK, when joining the ICAEW you will need to:

The Audit Qualification (AQ)

The Audit Qualification (AQ) is:

  • A statutory status needed by and applied for by a member
  • It is issued by the ICAEW under delegated powers from the UK Companies Act
  • When combined with a practising certificate, this allows a member to then apply for audit rights - ie the ability to sign a statutory audit report

Why you need an audit qualification

Working in audit, you will be considered as working in a regulated area, which means that the audit work conducted is supervised by one of the UK’s Recognised Supervisory Bodies (RSB’s) which monitor firms to ensure that work is completed competently, ethically and appropriately.

How to get the Audit Qualification

In order to obtain the Audit Qualification (AQ) you must:

  • Be a statutory auditor with your home body
  • Have current membership of the ICAEW
  • Have current membership of your home body
  • Have sat and passed the ICAEW aptitude test

Download test

Aptitude test application.

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The ICAEW aptitude test

Apply for the aptitude test

For further information or to apply to sit the aptitude test please download the aptitude test application form.