Training standards for Authorised Training Employers

There should be no past or pending disciplinary findings or action which may affect an organisation’s suitability to be authorised as an ICAEW Authorised Training Employer.

The organisation is financially sound and has committed the management time and financial resource to train ACA students.

The working environment is conducive to the development of students’ professional attitudes.

The nature of the business is appropriate for ACA students and the nature and range of work provided is sufficiently wide to allow for variety and development during training.

If the qualified person responsible for training (QPRT) is not an ICAEW member, you must nominate an adviser who is an ICAEW member to support the QPRT.

The QPRT should be a member of an IFAC full membership body, or other equivalent recognised body at the discretion of ICAEW.

Personnel involved with student supervision should be CPD compliant with their respective professional bodies.

Students are able to gain the required amount of practical work experience.

Students should receive planned practical instruction to enable them to undertake and develop their roles, through on-the-job training and/or professional development courses.

The employer has either an ICAEW accredited internal professional development programme or uses the ICAEW professional development ladders.

Structured, up-to-date training in professional scepticism and ethics is provided using the ICAEW ethics online learning programme and assessment.

The QPRT or counsellors shall provide guidance and instruction on practical ethical issues.