To obtain an ACCA practising certificate or a combined practising certificate and audit qualification for the first time, members must obtain a period of relevant experience and complete a PCTR(1). For a practising certificate and audit qualification, members in the UK and Ireland must also have passed UK or Irish variants of papers F4 Corporate and Business Law, F6 Taxation, P2 Corporate Reporting and P7 Advanced Audit and Assurance.
The PCTR outlines the training requirements for ACCA's practising certificates and provides forms in which details of relevant training can be recorded and verified.
On 1 January 2004, ACCA introduced new practical training requirements, and a new Practising Certificate Training Record (PCTR), for ACCA members who wish to train towards ACCA's practising certificates.
The PCTR must be completed on an ongoing basis, not retrospectively.
Information about the training requirements can be found in the PCTR and in the Members FAQs on Practising Information. Alternatively, please contact ACCA Connect for advice.
(1) Except members in Zimbabwe who should contact ACCA Zimbabwe for further advice. Members who hold a licence to practise issued by a recognised local body or authority, may apply for an ACCA practising certificate valid only in the country where the local licence allows the member to practise. To obtain a globally portable practising certificate, members must meet ACCA's practical training requirements and complete a PCTR.