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related documents

  • Approved Employer assessment matrix PDF document - opens in a new window
  • Principal Eligibility Summary (PDF) PDF document - opens in a new window

see also...

  • Practising Certificate Training Record (PCTR) Practising Certificate Training Record (PCTR) - opens in a new window
  • ACCA global practising regulations ACCA global practising regulations - opens in a new window

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Practising Certificate Development

The practising certificate development stream recognises employers who provide learning opportunities for trainees and members training towards the ACCA practising certificate or the ACCA practising certificate and audit qualification.

Specific criteria can be found in the Approved Employer assessment matrix.

ACCA Global Practising Regulations

Under the terms of ACCA's Global Practising Regulations, it is mandatory for ACCA members to hold an appropriate practising certificate in order to carry out work under ACCA's definition of public practice, or to be partners or directors of a firm which undertakes public practice.

There are two types of practising certificate:

  • ACCA practising certificate
  • ACCA practising certificate and audit qualification

Holders of an ACCA practising certificate may undertake general practice work only. Holders of an ACCA practising certificate and audit qualification may undertake both general practice work and work specifically reserved for registered auditors.

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