Membership
You can apply for ICAEW membership without sitting any further exams or completing any further practical experience under the recognition we offer through Professional Accountancy Education Europe (PAEE). However, if you wish to apply for the Audit Qualification (AQ), which is needed to apply for audit signing rights, you will need to pass additional exams and 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. You can cite your membership time with the NBA 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.
The NBA qualification is not recognised by the Financial Reporting Council for the award of the AQ in the UK. You will therefore be required to pass additional examinations and complete an additional period of practical experience to obtain the AQ.