Are you interested in registering for dual membership with ICAEW? This route allows newly qualified members of CIPFA to apply for ICAEW membership. Find out everything you need to know below.
Benefits of dual membership
Application process
Corporate Reporting exam
The Corporate Reporting exam runs twice a year in July and November and you can study it virtually, over 25 sessions per year. This is an open book Advanced Level exam that is 3.5 hours long with a pass mark of 50%. The advance information is available eight weeks prior to the exam. View the Corporate Reporting exam resources to find out more.
Process of application
- Complete the Expression of Interest Form via the CIPFA website.
- You will hear from us on how to register as a student.
- Apply to sit and pass the Corporate Reporting exam** and pay ICAEW the £215* examination fee.
- Get results for your exam and if passed move onto the next step, if failed you will need to re-sit the exam.
- Submit and pass your Statement of Intent via exams online, then pay ICAEW the £345* fee. Send your Sponsor Declaration Form and Sponsor Letter of Good Standing, unless they are a CIPFA member in which case you will need to send their written permission to enable us to contact CIPFA directly who will confirm their status of Good Standing to applications@icaew.com.
- CIPFA will confirm your status of Good Standing.
- Make your ICAEW application for membership and pay the ICAEW admission fee*.
- Gain ACA and CIPFA dual membership and pay your home body membership fees.
*Fees based on 2025 prices.
**Though you will be able to see other exams available online, please only book the Corporate Reporting exam
Fees
Below is a breakdown of the fees involved in this dual membership route:
- Corporate Reporting exam fee: £215*
- Statement of Intent fee: £345*
- UK admission fee: £600*
- International admission fee: £300*
- Membership fee: Pay your home body's membership fees
*Fees based on 2025 prices.
Learning materials
In order to prepare for the Corporate Reporting exam you will need to have the relevant learning materials*. All ICAEW learning materials are digital and in the exam you will have a link to your ICAEW Bookshelf that will allow you to view all purchased learning materials. You can also take any relevant hard copy notes into the exam, subject to desk space restrictions.
How to book your exam
You must book your Corporate Reporting exam within the booking windows, which open each year in May and September. The exams are sat in July and November. Although you will receive an email reminder when this window is opening, it is your responsibility to be aware of the dates and book your own exam.
Corporate Reporting 2025 dates:
| Session open date | Session closing date | Date of exam | Results released |
| Monday 19 May, 10:00 (UK-time) |
Friday 30 May, |
Tuesday 22 July |
Thursday 28 August |
| Monday 15 September, 10:00 (UK-time) |
Friday 26 September, 17:00 (UK-time) |
Tuesday 4 November |
Thursday 11 December |
You can book your exam using our online booking system and can sit at an exam centre or via remote invigilation.
**The Corporate Reporting exam is Advanced Level; please disregard the information on Professional Level exams.
Access arrangements
If you feel that your exam performance may be affected by a health condition, specific learning difficulty or disability you can apply for access arrangements to be put in place to support you. You can apply for access arrangements as soon as you are registered but you must submit your application by the closing date of the exam booking window.
Before you submit your access arrangements application, please read the webpage on application guidance. There are also two further guidance documents to consider:
- SpLD guidance (for conditions such as dyslexia)
- General guidance (for medical conditions, pregnancy, breastfeeding and prayer time during exams)
Statement of Intent
After you have passed the Corporate Reporting exam you must submit a Statement of Intent in the submission window via exams online.
Statement of Intent dates 2025
| Submission open date | Submission closing date | Results date |
| Monday 6 January |
Wednesday 15 January 16:00 (UK-time) |
Thursday 24 April 12:00 (UK-time) |
| Monday 8 September |
Wednesday 17 September 16:00 (UK-time) |
Tuesday 16 December 12:00 (UK-time) |
Statement of intent dates 2026
| Submission open date | Submission closing date | Results date |
| Monday 5 January |
Wednesday 14 January 16:00 (UK-time) |
Thursday 26 March 12:00 (UK-time) |
| Monday 7 September |
Wednesday 16 September 16:00 (UK-time) |
Thursday 26 November 12:00 (UK-time) |
This could be considered as a written version of a competency based oral interview. It requires applicants to draw examples from their professional experience to answer each of the questions. You are provided with a template to complete your answers. This is not a time pressured assessment.
Guidance documents
Please note that the guidance from examiners document has been updated to clarify that generative AI tools cannot be used to produce any part of your application.
Below you will find the Statement of Intent guidance and the template you must use to complete it.
Your statement of intent must also include a signed Sponsor Declaration Form. Please be aware that there has been a change to the Sponsor form to further clarify the issues of plagiarism and generative AI tools. The criteria is the same as the Pathways sponsor, so please check the Pathways Sponsor Criteria. Your sponsor will also need to provide a Letter of Good Standing unless they are a CIPFA member in which case they need to give written permission to enable us to contact CIPFA directly who will confirm their status of Good Standing, please see the sponsor form for more information.
The Sponsor Declaration form and sponsor Letter of Good Standing , or written permission for CIPFA to confirm this, needs to be sent to applications@icaew.com when you submit your Statement of Intent.
Letter of Good Standing
CIPFA will confirm your status of Good Standing upon your registration. Good Standing includes the following:
This criteria will be checked again after you have passed the Corporate Reporting exam and are ready to come into membership.