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Audit Qualification (AQ)


Audit Qualification (AQ)
It is not possible to become a UK statutory auditor (‘responsible individual’ or ‘RI’) without first having an appropriate qualification under the Companies Act 2006. ICAEW's appropriate qualification is the Audit Qualification (AQ).
Question: Do you wish / need to sign audit reports in the UK?
If the answer is ‘yes’ – please read the information on this web page.
If the answer is ‘no’ – this web page is not relevant to you.
Requirements
ICAEW members (or members of other UK or international accountancy bodies) cannot sign UK statutory reports on the strength of membership alone; further conditions must be met.

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Pathways to Membership
If you are a fully qualified ACCA member with at least five years full membership of ACCA, you may be eligible to join ICAEW based on your experience. This is our Pathways to Membership route.
Practising certificate
If you intend to practise in the UK or EC you must apply for a practising certificate. You may only practice as an ICAEW member if you have been a member of ACCA for at least two years.
Audit rights
ICAEW membership does not automatically grant you audit rights in the UK, so if you intend to work in audit during your career, then we recommend that you apply for the Audit Qualification (AQ) when joining us.

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CA ANZ members join ICAEW


CA ANZ members join ICAEW
As a member of the Chartered Accountants Australia and New Zealand (CA ANZ) who has joined by following the education and training routes of CA ANZ, the Institute of Chartered Accountants Australia (ICAA) or the New Zealand Institute of Chartered Accountants (NZICA) you can join ICAEW through our reciprocal membership agreements.
You can also apply for an ICAEW practising certificate if you have been a member of your home body for at least two years and meet ICAEW’s practising certificate conditions. ICAA-qualified members of CA ANZ are also able to apply for a UK audit qualification by demonstrating that they meet the conditions set by the Ministerial Declaration. Further details available on request.

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