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Practice structure

Corporate practice, alternates, affiliates, and succession planning.

Sunset Skyline
Apply to be an affiliate
This page explains the different types of affiliate status and directs you to relevant guidance application forms and fee scales.
Sunset Skyline
Exclusive Arrangements for alternates - guidance for sole principals
Technical helpsheet issued to help ICAEW members consider the practical implications for sole principals in selecting and appointing an alternate.
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Partnership, Limited Liability or corporate practice?
A corporate practice can be a Limited Company or Limited Liability Partnership.
Buildings and Road
Business ownership: is a company or partnership best for you?
While the partnership model has been the preferred choice of accountancy practices’, interest in other ownership structures is growing.

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