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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.

The criteria for becoming an Approved Employer in this stream can be found in the Approved Employer assessment matrix (available from the Related documents box at the bottom of this page).

ACCA Global Practising Regulations 

Under the terms of our Global Practising Regulations, it is mandatory for ACCA members to hold an appropriate practising certificate in order to carry out public practice work 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.

Last updated: 15 Apr 2016

Related documents

  • Training Principal eligibility information

    PDF 12KB
  • Practising certificate factsheet

    PDF 81KB
  • Approved Employer Assessment Matrix

    PDF 44KB
  • Working with ACCA - the Approved Employer programme (practising certificate development stream)

    PDF 66KB