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Final sign off

Contents
At the end of a student’s training agreement, you will be required to complete a final sign off.

What is final sign off? 

Final sign off declares that the student has satisfied all elements of the ACA. By completing a final sign off you are confirming that a student has:

  • completed the practical work experience requirement (a minimum of 450 days) up to and including the final day of their training agreement period; 
  • completed and received feedback on the seven professional development ladders; 
  • completed the ethics and professional scepticism requirements, which includes documenting an ethics discussion at least every six months throughout the training agreement and achieved a minimum of 70% in the ethics assessment; 
  • completed their training agreement with an ICAEW Authorised Training Employer or Principal; and 
  • they are fit and proper to become an ICAEW member. 

Who can complete final sign off? 

Final sign off can be completed by: 

  • the qualified person responsible for training (QPRT); 
  • the Person Responsible for Training (PRT) if in a subsidiary office; or  
  • an Authorised Training Principal. 

A person responsible for sign off (PRSO) can be appointed by the QPRT where the number of ACA students registered would make it impossible or unreasonable for the QPRT to sign off all the required student records and reviews. 

Criteria for ‘fit and proper'

Fit and proper relates to the character and suitability of your students for ICAEW membership. 

Criteria to consider include: 

  • Adherence to our ethical standards, which are based on the five fundamental principles of the ICAEW Code of Ethics. These include integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour. 
  • Adherence to professional standards and any relevant legislation and regulations. 
  • Behaviour in their personal as well as professional life. They should not behave in a way that is likely to bring discredit to themselves, ICAEW or the profession of accountancy. 
  • Financial integrity. They should be honest and reliable in their personal as well as professional financial dealings. 

Certain exceptional circumstances would cast doubt upon someone's integrity or suitability, for example: 

  • a criminal record; 
  • a history of bankruptcy or an individual voluntary arrangement (IVA); 
  • failure to satisfy a judgement debt; and 
  • an adverse finding by any professional body or regulator. 

For more information on the issues relating to fit and proper, please see our regulations and guidance which sets out our ethical and professional standards.

How to complete a final sign off 

  1. Ensure your student has watched the ‘Final sign off’ and, where relevant, the ‘Audit Qualification’ videos before they submit their file for you to sign off. 
  2. Access the online training file. 
  3. Select the student you wish to sign off by clicking on their name. 
  4. Review each pane within the training file. 
  5. If you are happy that each element of the ACA has been met, and that your student is fit and proper for ICAEW membership, select ‘I wish to sign off’. This will sign off your students training file and it will be sent to us to verify.  

If, after reviewing your students training file, you decide your student has not met the criteria for final sign off, you will need to select ‘I wish to return to student’. 

Access the online training file

Review your students training file and complete a final sign off.

Access now