To apply for an ACCA practising certificate and audit qualification for the UK (including Channel Islands and Isle of Man) or Ireland, you must show that you have achieved:

  • three years of supervised experience in an ACCA approved employer - practising certificate development (audit) stream, two of which must be post-membership.  You can contact ACCA Connect for details of Approved Employers or alternatively access the ACCA Approved Employer Directory
  • You record this experience in the practising certificate experience forms (PCEF).  The PCEF was launched on 1 January 2019 and will replace the practising certificate training record (PCTR).  If you have already started recording a PCTR please review the transition guide.  A member training towards a practising certificate and audit qualification must complete all three parts of the PCEF
  • Experience must be supervised by an appropriately qualified individual.  The definition of this is set out in Appendix 1 of the PCEF Part 1
  • at least 44 weeks (1540 hours) of audit training in the three years, with at least 22 weeks (770 hours) specifically in statutory audit work
  • successfully completed the UK or Irish variants of the following ACCA exams (or equivalent from previous syllabus):
    • Corporate and Business Law 
    • Taxation 
    • Strategic Business Reporting 
    • Advanced Audit and Assurance 

If you were granted exemptions from the tax and/or law papers when you registered as an ACCA student but your prior qualification lacked sufficient coverage of UK or Irish tax and/or law, you will need to pass the UK or Irish variants of the tax and/or law papers.

Please note: registrations from 1 January 2016

If you registered for the ACCA Qualification on or after 1 January 2016, you must show you have:

  • successfully completed all the relevant Strategic Professional examinations, or equivalent examinations from a previous syllabus, within five years from the date on which you completed the Applied Knowledge and Applied Skills level examinations (or equivalent)
  • successfully completed all the relevant Applied Knowledge and Applied Skills level examinations, or equivalent examinations from a previous syllabus, within five years of becoming eligible to sit these examinations*

* If you accepted exemptions from all or part of the Applied Knowledge and Applied Skills level of the syllabus (or equivalent) on the basis that you gained those qualifications more than five years previously (from the date you initially submitted the qualifications as an ACCA student), you will need to pass those exempted examinations.

Please note: registrations from 1 April 2019

If you wish to apply to apply for a practising certificate and audit qualification for Ireland and you registered for the ACCA Qualification on or after 1 April 2019, you should only accept exemptions from Corporate and Business Law (LW) and Taxation (TX) examinations if your previous qualification is equivalent to university level in Ireland.

A previous qualification may be regarded as being equivalent to university level in Ireland if it is, or forms part of, an award which is accredited at:

  • Level 7 or above on the National Framework of Qualifications in Ireland;
  • Level 6 or above on the Framework for Higher Education Qualifications in England, Wales and Northern Ireland; or
  • Level 9 or above on the Scottish Credit and Qualifications Framework.

If you accept exemptions from the Corporate and Business Law (LW) and/or Taxation (TX) examinations on the basis of a previous qualification which was not equivalent to university level in Ireland you will need to forfeit these exemptions and pass those exams.

Start your application for an ACCA practising certificate

Download the application form for an ACCA practising certificate.

Complete and return your PCTR or PCEF and practising certificate application form to authorisation@accaglobal.com and we will assess your eligibility and notify you of the outcome. If your application is approved we will send you an invoice for the fee.

The fee for a practising certificate and audit qualification is £514.

Audit experience achieved outside of the UK

The Financial Reporting Council has stated that statutory audit work undertaken in certain territories is equivalent to statutory audit work undertaken in the UK and can therefore count towards the award of a UK practising certificate and audit qualification. This applies to the following territories and from the following dates:

Territory Experience achieved from
Ireland  1989
Germany 2001
Cyprus, Netherlands and Luxembourg 7 May 2010
Jersey, Guernsey and dependencies and Isle of Man 4 April 2011 on market-traded companies

Applicants in these territories must also meet all the other requirements outlined above to be eligible for a UK practising certificate and audit qualification.

To apply for an ACCA practising certificate and audit qualification for Zimbabwe, please contact the ACCA Zimbabwe office.