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Gaining recognition under the Statutory Audit Directive

If you are a member of a professional accountancy body within the EU and intend to provide audit services in the UK, you may be eligible to apply for recognition under the Statutory Audit Directive.

In order to gain recognition under the Statutory Audit Directive, you must hold audit rights in your home country and pass an aptitude test in UK tax and law. If you are successful under this route, you will be awarded audit affiliate status and the Audit Qualification. The Audit Qualification does not grant you audit rights itself but allows you to apply for ‘responsible individual’ status which grants you audit signing rights in the UK.

Am I eligible?

If you answer yes to all of the questions below, then you are eligible to apply to sit the aptitude test in tax and law:

  • I am a member of a professional accountancy body within the EU
  • I am licensed by my home body as a statutory auditor
  • I have qualified with this body via the normal training and education route
  • I am in good standing with my home body
  • I am an EU national 

If you responded ‘no’ to any of the above questions then unfortunately you are not eligible for membership under the statutory audit directive.

How do I apply?

You will need to submit the following supporting documentation to Audit Qualification, 321 Avebury Boulevard, Milton Keynes, MK9 2FZ:

- you have no disciplinary record with your home body
- no outstanding complaints with your home body; and
- that your home body are aware of no ethical or other reason why you could not be admitted to ICAEW.

  • Confirmation from your home body that you qualified with them via their normal training and education route, and not via a reciprocal or advanced credit route
  • Confirmation from your home body that you are a statutory auditor in your home country
  • Evidence of your nationality, such as a copy of your passport

All documents produced by your home body must be certified in English in order for your application to be processed. Failure to provide all of the information with your application may result in a significant delay in your application being assessed.

What is the aptitude test?

ICAEW will set a test for all applicants applying via the Statutory Audit Directive. This is designed to test knowledge on UK tax and law and you will have a maximum of four attempts to pass each examination. You will have access to further information on the assessments via the following links once we have received your full application.

Gaining audit rights in the UK

Once you have gained audit affiliate status and the Audit Qualification via the Statutory Audit Directive then you will need to apply for a practising certificate and responsible individual status in order to gain UK audit rights.