• of not less than three years and not more than five years; or
• of not less than two years and not more than four years if the candidate is a member of an accountancy body which is a member of CCAB or other body as approved by the Committee.

* The requirements under regulation 3 relate to membership requirements for ICAEW only and do not relate to the requirements for the Audit Qualification. Please see the Audit Qualification regulations for the specific conditions to be met for the award of the Audit Qualification.

The period of approved training to be completed by the individual candidate shall be determined in accordance with regulation 3 by agreement between the candidate and the Authorised Training Employer which is to provide the approved training.

• in reducing the length of approved training required for membership where applicants fail to meet the requirement in regulation 3. Cases will only be considered where:
  • the shortfall is minimal
  • the Practical Work Experience requirement has been met; and
  • the reason for not meeting the full requirement is for circumstances beyond the control of the provisional member.
• to waive the requirement for a period of approved training in order to qualify for membership.

• obtained at an Authorised Training Employer or such other employer as the Committee shall approve;
• provided to the standards set out in the Training Standards;
• comprised of work of an appropriate professional level commensurate with the status of trainee chartered accountant.

Approved training may be undertaken on a part-time basis at the discretion of the Committee and subject to an appropriate extension to the period of approved training and to such adjustment to the period of the provisional member's examination eligibility as the Committee may decide.

• 300 days for a provisional member required to complete less than three years of approved training; or
• 450 days for a provisional member required to complete three or more years of approved training.

• the Authorised Training Employer, provided such experience is on the business of such employer;
• such other organisation as the Committee in its absolute discretion, shall approve;
• subject to sub-paragraph (b) of this regulation, secondment to such other organisation as the Qualified Person Responsible for Training shall approve in accordance with such conditions as the Committee shall from time-to-time decide.

The provisions of regulations 9 and 10 may be waived in such circumstances as the Committee in its absolute discretion considers to be acceptable.

• 50% within an environment approved by ICAEW to train provisional members.
• 33% within an environment not approved by ICAEW to train provisional members provided that any work experience gained on secondment is not relied upon in an application for the Audit Qualification.

• any period of study leave;
• any period of absence for the purpose of sitting an examination prescribed by ICAEW;
• standard statutory and non-statutory holidays of up to 35 days per annum;
• absence due to illness not exceeding four consecutive weeks in a year;
• up to 10 days of 'Keeping in Touch' days during a period of maternity leave, with the consent of the Authorised Training Employer;
• any other period of absence not exceeding four consecutive weeks in a year.

Should the minimum period of approved training required under regulation 9 not be attained, the period of approved training shall be correspondingly extended, save that the Committee may, in its absolute discretion, waive this regulation in such circumstances as it considers acceptable.

Provisional members shall complete a programme of Professional Development and the Ethics and Professional Scepticism programme as specified by ICAEW.

Provisional members shall maintain records of approved training including evidence of Practical Work Experience and copies of Professional Development and Ethics and Professional Scepticism records in such form as may be decided from time to time by the Committee.

Members shall keep all records of approved training including evidence of Practical Work Experience and copies of Professional Development and Ethics and Professional Scepticism records for at least three years following admission to membership. These records must be made available to representatives of ICAEW when required within 15 business days of notification or as prescribed by the Committee.

Authorised Training Employers shall also make available any other such evidence required for the Authorised Training Employer review including time logs and employment contract (where applicable).

• is a member of an accountancy body which is a member of the CCAB or is a member of an approved international accountancy body or the Chartered Institute of Taxation or the Association of Accounting Technicians; and
• is authorised to engage in public practice by the said accountancy body; and
• has obtained the consent of the Qualified Person Responsible for Training, if applicable.

Following the execution of a provisional member's training agreement, the Authorised Training Employer shall promptly apply to ICAEW to register such provisional member and shall provide such evidence of the provisional member's educational qualifications and other information as the Committee may require.

Provisional members must declare to ICAEW at registration if they have a criminal conviction, bankruptcy order or IVA, have been disqualified as a company director, have failed to satisfy a judgement debt, hold an adverse finding by any professional body or regulator or have been involved in any other activity that brings into question their fitness and propriety.

Independent students shall similarly apply to ICAEW to be registered and shall in addition pay annually such fees (if any) as the Committee may from time-to-time prescribe and shall provide such evidence of the educational qualifications and other information as the Committee may require.

• on the date on which the training agreement or period of approved training was suspended under regulation 18(a) of the Authorised Training Employer regulations or cancelled under regulation 20(c) of the Authorised Training Employer regulations; or
• with effect from the date of any bankruptcy order made against the provisional member or any other declaration as in regulation 22; or
• on such other date and in such other circumstances as the Committee, in its absolute discretion, may decide.

and the provisional member shall thereafter cease to be a provisional member as defined in these regulations.

• The period of work experience was gained within the 24 months immediately preceding the registration of the provisional member;
• The application is made in the format prescribed by the Committee;
• The experience was gained within an Authorised Training Employer or such other environment as may from time to time be accepted by the Committee and/or the Financial Reporting Council.

• be a minimum of three months;
• include at least 65 days of Practical Work Experience;
• not exceed
• 12 months for provisional members entering into a training agreement for 36 or more months of approved training; or
• eight months for provisional member entering into a training agreement for 24 to 36 months of approved training.

• an ICAEW accredited learning programme provided by tutors, Authorised Training Employers or other suppliers;
• prior academic or vocational study as the Committee may approve;
• membership of an approved accountancy body.

• be made in the format prescribed by the Committee;
• be awarded in accordance with regulation 29;
• be accompanied by such fee(s) as determined by the Committee.
• not be allowed if the applicant has previously failed the module where Credit for Prior Learning is sought unless the applicant is eligible for credit of that module from an additional qualification they have gained since failing the module in question.

With the exception of reciprocal membership applicants, students may not be awarded Credit for Prior Learning for more than the 12 modules that comprise the Certificate Level and the Professional Level.

• the requirement for entry into approved training in accordance with regulations 1 or 2
• the examination eligibility criteria prescribed by the Committee;
• the ACA assessment regulations as prescribed by the Committee;
• such other requirements as the Committee may from time to time prescribe.

• be:
  • a member of an accountancy body approved by the Council pursuant to clause 12(a) of the Supplemental Charter; or
  • authorised as an accountant by an appropriate authority pursuant to clause 12(a) of the Supplemental Charter; or
  • an auditor or accountant to whom the European Union's Directive 2005/36/EC or Directive 2006/43/EC applies pursuant to clause 12(b) of the Supplemental Charter; and
• declare if they have a criminal conviction, bankruptcy order or IVA, have been disqualified as a company director, failed to satisfy a judgement debt, hold an adverse finding by any professional body or regulator or have been involved in any other activity that brings into question their fitness and propriety; and
• satisfy such other requirements, as the Committee shall from time to time prescribe.

• the candidate's ineligibility for such examination or test, including ineligibility by reason of an order by the Disciplinary Committee under Disciplinary Bye-laws 22.7 (b)(c)(d) or (e); or
• the Committee upholding, after investigation, a complaint of the candidate's misconduct or involvement in an irregularity at a previous examination or test; or
• any other circumstances which the Committee in its absolute discretion may decide would justify such rejection or refusal.

• the Committee may withhold such notice for any of the reasons set out in sub-paragraphs (a), (b) and (c) of regulation 38, save that notice may also be withheld pending the result of the investigation referred to in sub-paragraph (b) of that regulation; and
• the Committee shall withhold such notice:
  • pending the result of the referral of a complaint against the candidate to the Investigation or Disciplinary Committees;
  • when a candidate is declared unfit for membership by the Disciplinary Committee under Disciplinary Bye-law 22.7(a).

• they can provide evidence they have gained an additional relevant qualification or Professional Development since the cancellation of their prior ICAEW registration;
• they continue to meet the student registration requirements within these regulations.

• register as a new student (see regulations 21 - 25);
• re-take any examination(s) previously passed which is not eligible for Credit for Prior Learning under regulation 46;
• undertake a further period of approved training which meets the requirements for newly registered students (see regulations 3 - 20);
• pay such fee(s) as required under regulation 45(a).

• has successfully completed a course in preparation for and has passed or obtained credit for the Certificate Level and Professional Level ACA examinations and has passed the Advanced Level ACA examinations;
• has successfully completed or been credited with a period of approved training in accordance with regulations 3 and 9;
• has completed appropriate Professional Development and associated declarations;
• has completed the appropriate Ethics and Professional Scepticism programme and associated declarations and, if applicable, the online based Ethics Learning Programme test
• has appropriately recorded evidence of Practical Work Experience in the format prescribed by the Committee;
• is fit for membership. Provisional members are required to declare if they have a criminal conviction, bankruptcy order or IVA, have failed to satisfy a judgement debt, hold an adverse finding by any professional body or regulator or have been involved in any other activity that brings into question their fitness and propriety;
• has paid the requisite admission fee(s) and subscription;
• has submitted to ICAEW all of the required documentation set out in sub-paragraphs (a) to (g) of this regulation, signed and authorised by the QPRT or Deputy QPRT.

• if the Committee considers that the circumstances justify such an extension; and
• on payment by the applicant of such delayed admission surcharge (if any) as the Committee may in its absolute discretion decide in such case.

• is a qualified member of one of the following accountancy bodies:
  • the Institute of Chartered Accountants in Australia;
  • the Canadian Institute of Chartered Accountants;
  • the Institute of Chartered Accountants of New Zealand;
  • the South African Institute of Chartered Accountants;
  • the Institute of Chartered Accountants of Zimbabwe;
  • the Hong Kong Institute of Certified Public Accountants; or
• holds a diploma in accountancy or audit to which Directive 2005/36/EC or Directive 2006/43/EC applies;

An applicant for membership under regulation 51 must:

• successfully complete an aptitude test if relevant;
• provide evidence which satisfies the Committee that the applicant is fit for membership;
• maintain home body membership;
• pay the requisite admission fee and subscription.

An application for admission to membership shall be made in such form as the Committee may from time to time prescribe.

• in respect of the practical training and the range and depth of work experience provided by the Authorised Training Employer, that the applicant is qualified for admission; and
• that the applicant is fit for membership.