Membership
If you are a full and current member of CA ANZ, you can apply for ICAEW membership under our reciprocal membership agreement without sitting any further exams or completing any further practical experience requirements. However, if you wish to apply for the Audit Qualification (AQ), you will need to pass additional exams or complete further practical experience.
Practising certificate
If you intend to practise in the UK or EEA once you are an ICAEW member, you must apply for an ICAEW practising certificate and you can do this when completing the online membership application form. You can also cite your membership time with CA ANZ towards the 2-year membership requirement for a practising certificate.
Audit Qualification (AQ)
If you wish to obtain audit signing rights in the UK, you will need to hold the Audit Qualification (AQ) once you have become an ICAEW member. You will also need to hold an ICAEW practising certificate and be nominated for responsible individual (RI) status by a firm of registered auditors.
Your route to the AQ will depend on how you gained CA ANZ membership and your audit status in Australia or New Zealand. This is because the Financial Reporting Council (FRC), who is responsible for audit recognition in the UK, has assessed the requirements on a country-by-country basis.
New Zealand
If you currently hold Licensed Auditor status in New Zealand, you can apply for the AQ under the Aptitude Test Route (New Zealand)..
If you do not hold Licensed Auditor status in New Zealand, but gained CA ANZ membership by passing New Zealand variant exams, you can apply for the AQ under the Experience Route (New Zealand)..
Australia
If you gained CA ANZ membership via your membership of the Institute of Chartered Accountants of Australia (ICAA), you can apply for the AQ under the combined Aptitude Test and Experience Route. You must have gained ICAA membership prior to 31 December 2014 to apply under this route.
If you are currently a Registered Company Auditor with ASIC, you can apply for the AQ under the Aptitude Test Route (Australia).
If you are not a Registered Company Auditor with ASIC but gained CA ANZ membership by passing the Australian variant CA ANZ exams, you can apply for the AQ under the Experience Route (Australia).