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Practising certificate Q&A: location

Helpsheets and support

Published: 07 Jun 2023 Update History

If you are in practice in a Crown Dependency or in Europe you may be wondering whether the changes to the Statement on members engaging in public practice apply to you. These scenarios will help you determine that.

Scenario 1: Crown Dependencies

Question

I am a principal in a public practice located on the Isle of Man. Do I need a PC?

Answer

You need a PC. You are an ICAEW member engaged in public practice in the UK. For the avoidance of doubt, this includes England, Wales, Scotland, Northern Ireland, the Channel Islands, and Isle of Man.

Scenario 2: Europe

Question

I am a principal in a public practice located in France. Do I need a PC?

Answer

ICAEW members in practice outside the UK are not required to hold a PC if they do not have any clients in the UK. You should consider the requirement for a PC in the country where you have your main place of business. 

Need help deciding?

Contact the Ethics Advisory Team

Practising certificates

Find out if you need a practising certificate and how to apply for one.