| The principal operates with professionalism and is committed to ACA training |
There should be no past or pending disciplinary findings or action which may affect a principal’s suitability to be authorised as an ICAEW Authorised Training Principal. The principal has committed the management time and financial resource to train ACA students. |
| The principal provides ACA students with a suitable training environment |
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. |
| The principal offers students appropriate supervision and support |
You will have an ICAEW mentor to support you while training an ACA student. The mentor will be an ICAEW staff member. The principal should be a member of an IFAC full membership body, or other equivalent recognised body at the discretion of ICAEW. The principal should be CPD compliant with their respective professional body. |
| The principal offers ACA students the opportunity for personal and professional development |
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. ACA students training with an Authorised Training Principal will follow the ICAEW professional development ladders. |
| The principal offers ACA students appropriate training in ethics |
Structured, up-to-date training in professional scepticism and ethics is provided using the ICAEW ethics online learning programme and assessment. The principal shall provide guidance and instruction on practical ethical issues. |
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