Eligibility requirements

To be eligible for the AQ you must:

1. Be an ICAEW member (via the standard training and education route)
2. Gained sufficient work experience, completed:
   • Under appropriate supervision
   • Within an ICAEW Authorised Training Employer (ATE)
   • Within an audit registered firm
   • In accordance with ICAEW regulations

Further criteria details

1. ICAEW membership

You must be a current member of ICAEW to apply for the AQ (via the standard training and education route). If you have joined us via Pathways or a reciprocal or advanced credit route then you may need to sit further examinations and complete additional practical training. If you claimed CPL for tax and law papers you may be required to complete the UK Tax and UK Law exams.

• Further guidance

ACCA Members who have joined us through the Pathways to Membership programme may be able to apply for the AQ using the Audit Qualification awarded by their home professional body.

• Further details

 Please contact our enquiry team at aq@icaew.com for more information on any of these routes

2. Work experience

You must have completed an appropriate period of work experience:

• a minimum of three years general training and work experience obtained within an ICAEW Authorised Training Employer (ATE).
• at least two of the three years must have been completed within a EEA firm of registered auditors.
• achieved a minimum of 240 days appropriate audit experience. This experience can be gained both during training or post qualification whilst in membership. Of the 240 days audit work experience;
  • at least 120 days must be in statutory audit work as defined in the Companies Act 2006, and;
  • the rest must be in either statutory audit work or other audit work similar to statutory audit work, where the nature of such work conforms to the definitions agreed by ICAEW and the Financial Reporting Council.

If you are citing work experience from outside of the UK please read our guidance on gaining audit experience outside of the UK carefully before applying.

• Further details

a) Appropriate supervision

Your audit work must have been supervised by an individual eligible to sign audit reports as per the requirements of the CCAB (Consultative Committee of Accountancy Bodies) and the Companies Act 2006. Please refer to the AQ application form and notes for further information on authorised individuals.

b) ICAEW Authorised Training Employer

All of your audit work experience must have been obtained at an ICAEW Authorised Training Employer.

Please read the Audit Qualification regulations for further information on eligibility for the AQ.

c) Audit Registered Firms

The audit registered firm must be within the EEA, and must be an ICAEW ATE. Please note that in order to recognise the 120 days of statutory audit experience within the firm it must be gained either within the UK, or within a country or territory outside the United Kingdom which has been approved as meeting the requirements of the UK Companies Act.

d) In accordance with ICAEW regulations

ICAEW awards the audit qualification based on:

• Criteria specified in Schedule 11 of the Companies Act 2006;
• The Financial Reporting Council’s interpretation of the Companies Act;
• The Audit Qualification regulations

Applying for the Audit Qualification

Please read our application pages carefully before completing the Audit Qualification application form:

• Apply as an ICAEW member
• Apply as a pathways member
• Apply as an ICAEW student
• Apply as a member of another professional body

If you were a member before 1 January 1990, it is likely that you will have been granted the AQ under the grand parenting arrangements.

Please call our post qualifications team on +44 (0) 1908 248 250 or at aq@icaew.com