You will need to hold the Audit Qualification (AQ), in addition to ICAEW membership and an ICAEW practising certificate, if you wish to gain audit rights in the UK. Once you have become an ICAEW member and hold the AQ and a practising certificate, you can be nominated for responsible individual (RI) status by a firm of registered auditors to gain audit signing rights.
As a member of another body, you may be eligible for ICAEW membership under one of our many recognition agreements with bodies across the world. However, as audit is a regulated area in the UK, you will need to satisfy further conditions to those required for membership, such as passing additional examinations and completing additional practical training, to meet the requirements for the AQ.
The additional requirements for the AQ will depend on your home body membership. Please select your home body from the A-Z list to find out the requirements and registration process for your home body.
If your home body is not in the A-Z list, then we have not assessed your qualification and you will need to register for the standard ACA study route to meet the membership and AQ requirements. You may apply for credit for prior work experience or credit for prior learning during the registration process. You may also be eligible to apply for credit for prior work experience as a special entrant applicant.
Audit Qualification Applications 2022
Country of qualification |
Applications |
Route |
Successful applications |
---|---|---|---|
UK |
1,259 | Standard ACA study route |
1,259 |
UK (non-ICAEW) |
14 |
Recognition of ACCA qualification | 14 |
Italy |
2 |
Statutory Audit Directive (application received prior to 31 December 2020) |
2 (after compensatory measures) |
Canada |
2 | FRC recognition of the CICA qualification |
2 (after compensatory measures) |
South Africa |
1 |
ACA study route with advanced credit |
1 (after compensatory measures) |
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