On this page, we explain what these certificates are. Use the options on this page to find out more.

Member certificates

  • ACCA practising certificate

    Members who wish to provide general accountancy services to individuals or businesses must hold an ACCA practicing certificate.

    A practising certificate is a licence to practise and it allows members to offer a range of general accountancy services. These include: preparing accounts and tax returns; providing tax advice; planning accounts and cashflows for use by banks and other lenders; and providing business advisory services. 

  • Statutory auditor status

    A statutory auditor is a member approved to carry out company audits. An ACCA member in the UK or Ireland who wishes to undertake this work must hold an audit qualification and the firm in which they work must be a statutory audit firm. 

  • Insolvency licence

    An insolvency licence allows a member to be appointed in relation to formal insolvency procedures such as administrations, liquidations, individual voluntary arrangements and bankruptcies.

  • Registered practitioner

    Members who are carrying on public practice in a country or jurisdiction where an ACCA practising certificate is not required must notify ACCA and they will be placed on a register of ACCA practitioners. Such members must confirm to ACCA that they have complied with any local legislative and/or regulatory requirements to be eligible to carry on public practice.

    An ACCA practising certificate is only required for members carrying on public practice in a designated territory or in a territory where there is some local legislative and/or regulatory requirement to hold an ACCA practising certificate.

Firm certificates

Firm classifications

  • Wholly composed of Chartered Certified Accountants

    This means that all the partners/directors in the firm are members of ACCA. 

  • Available for continuity of practice

    This means that the firm is prepared to provide continuity of practice arrangements. 

  • Contain ACCA insolvency licence holders

    This means that the firm contains at least one individual who holds an insolvency licence from ACCA.