FAQs for UK, ROI and Cyprus | Professional standards & ethics | Members

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Practical experience

1. When can I gain my practical experience?
You can gain up to one year of your training towards an ACCA practising certificate or an ACCA practising certificate and audit qualification before admission to ACCA membership. You should ensure that this experience is recorded in your Student Training Record, confirmed by your Principal and included in your application for admission to ACCA membership.

You must obtain at least two years' training after admission to ACCA membership. You can gain this post-membership training at any stage after you have been admitted to ACCA membership.

2. Where can I gain my practical experience?
Practical experience towards an ACCA practising certificate may be gained either in an ACCA Approved Training Practice (for members training in public practice) or with an ACCA Accredited Employer who has been granted Approved, Gold Approved or Platinum Approved status (for members training in the corporate or public sectors).

Practical experience towards an ACCA practising certificate and audit qualification must be obtained in an ACCA Approved Training Practice.

3. Can practical experience be gained in a combination of business sectors?
You may gain relevant experience for an ACCA practising certificate from a combination of corporate, public sector and public practice employers, provided that they are appropriately accredited by ACCA.

However, practical experience towards an ACCA practising certificate and audit qualification may only be gained in public practice with an employer who is accredited as an ACCA Approved Training Practice.

4. Can experience gained between completing the examinations and admission to ACCA membership count towards the post-membership training requirement?
No. For this reason, ACCA Affiliates are strongly advised to apply for admission to ACCA membership at the earliest opportunity.

5. Can I use experience gained in part-time or temporary positions?
Yes, provided that the work experience is of a sufficient breadth and depth to contribute towards achieving the minimum competence requirements. You may find that experience gained in part-time or temporary positions only allows you to achieve limited competence and may not provide you with sufficient opportunities for career development.

Work experience gained on a part-time basis can only count towards the practical experience requirements for an ACCA practising certificate or an ACCA practising certificate and audit qualification on a pro-rata basis(1). Therefore, wherever possible, it is advisable to obtain full-time work experience that is relevant, supervised and meets the competence requirements.

If you are relying on experience gained in part-time or temporary positions, you must ensure that it is documented in a Practising Certificate Training Record and signed by a Principal.

(1) As a guideline, ACCA considers full-time work experience to be 35 hours per week. 1,540 hours of part-time work equates to one year of full-time experience.

6. What if I am self-employed and work on a sub-contract basis?
The provision of basic bookkeeping services directly to the public cannot count towards the practical training requirements for ACCA's practising certificates.

However, basic bookkeeping and other accountancy work undertaken on a sub-contract basis for employers who are appropriately accredited by ACCA may count provided that it is supervised by a Principal and documented in a Practising Certificate Training Record.

ACCA Employer Accreditation

7. How can I find out if my employer is an ACCA Approved Training Practice or ACCA Accredited Employer?
You should contact ACCA Connect for details of employers accredited by ACCA.

8. My employer is not an ACCA Approved Training Practice or ACCA Accredited Employer. Can the experience I have gained with them count towards ACCA's practising certificate requirements?
No. If you are training in public practice, only experience obtained in an ACCA Approved Training Practice can count towards an ACCA practising certificate or an ACCA practising certificate and audit qualification. If you are training outside of public practice, only training obtained with an ACCA Accredited Employer who has been granted Approved, Gold Approved or Platinum Approved status may count towards an ACCA practising certificate.

Your employer should register as soon as possible so that your training can count towards an ACCA practising certificate or an ACCA practising certificate and audit qualification.

If your employer is not appropriately accredited and you would like advice on your eligibility to obtain an ACCA practising certificate, please contact ACCA Connect.

9. My employer is approved for training by another professional accountancy body. Do they need to be registered as an ACCA Approved Training Practice or ACCA Accredited Employer as well?
Yes. Training carried out in an office that is not appropriately accredited by ACCA cannot count towards the award of an ACCA practising certificate or practising certificate and audit qualification.

10. How does my employer become an ACCA Approved Training Practice or ACCA Accredited Employer?
Your employer can apply for accreditation online by visiting www.accaglobal.com/employers Alternatively they can request an application form by contacting ACCA Connect.

There is no charge for accreditation as an ACCA Approved Training Practice or an ACCA Accredited Employer.

Before an application is made, your employer should read the Practising Certificate Training Record guidance notes to ensure that they can satisfy the practical training requirements for an ACCA practising certificate or, where appropriate, an ACCA practising certificate and audit qualification.

11. Why should my employer be registered as an ACCA Approved Training Practice or ACCA Accredited Employer?
Through ACCA's accreditation scheme, employers may train ACCA members towards ACCA's practising certificates. They also gain recognition for their training support and privileged access to training and development information and services. The scheme demonstrates that employers are applying best practice in training accountants and finance professionals, and are committed to recruiting and retaining able employees.

12. Can ACCA backdate my employer's registration as an ACCA Approved Training Practice or ACCA Accredited Employer?
Registration is normally effective from the date that ACCA receives the application. ACCA is able to backdate registration so that pre-registration training can be counted for the purposes of gaining an ACCA practising certificate.

Backdated registration and training for the purposes of gaining an ACCA practising certificate and audit qualification is not permitted. ACCA does not have the power to waive or vary these regulations under any circumstances.

Completing the Practising Certificate Training Record

13. Can my Practising Certificate Training Record (PCTR) be completed retrospectively?
Yes. Although experience can be entered in the PCTR retrospectively, you are strongly advised to document your work experience on an ongoing basis and arrange for your PCTR to be reviewed regularly. This will enable your Principal to consider your work experience, monitor the level of audit work (where applicable), plan for your future development, and ensure that you meet the practical experience requirements for an ACCA practising certificate or an ACCA practising certificate and audit qualification.

14. I am not sure whether I want to obtain an ACCA practising certificate. Should I still complete a Practising Certificate Training Record (PCTR)?
ACCA encourages all members who work in an ACCA Approved Training Practice to record their post-membership training in a PCTR for a minimum period of two years.

Members who are training with an ACCA Accredited Employer who has been granted Approved, Gold Approved or Platinum Approved status, may also benefit from completing a PCTR if they wish to gain an ACCA practising certificate at any time in the future.

Completing a PCTR every six months allows you to keep your options open for the future. If you have to complete a PCTR, retrospectively, you may find it difficult to recall your experience and you may also encounter problems in getting the experience verified.

15. How do I record my 12 months' pre-membership training towards an ACCA practising certificate or an ACCA practising certificate and audit qualification?
Pre-membership training gained with an employer who was appropriately accredited by ACCA should have been recorded in your Student Training Record and included in your application for admission to ACCA membership. If this is the case, you do not need to record this pre-membership training in a PCTR.

You should use the PCTR to record at least two years' post-membership training towards a practising certificate. If you have obtained less than 12 months or have no pre-membership training with an appropriately accredited employer, you must obtain additional training after admission to ACCA membership to make up the required minimum of three years.

16. When do I need to submit my Practising Certificate Training Record (PCTR) and to whom?
Once you have documented the appropriate period of post-membership training in your PCTR, and demonstrated that you have satisfied the practical training requirements for an ACCA practising certificate or an ACCA practising certificate and audit qualification, you should submit your PCTR for assessment to:

Professional Standards
ACCA
64 Finnieston Square
Glasgow G3 8DT
United Kingdom.

You may also submit a booking form to apply for the appropriate Orientation Course & Test.(2) If you do not wish to apply for the Orientation Course & Test immediately, you may still submit your PCTR to Professional Standards at ACCA for assessment.

Your PCTR will be checked to ensure that you have obtained the required practical experience and met the necessary standards. Provided that your PCTR is satisfactory, your training towards an ACCA practising certificate or an ACCA practising certificate and audit qualification will be formally approved.

(2) Not applicable to applicants in Cyprus.

Audit experience

17. Do I have to undertake a minimum number of hours in audit to obtain an ACCA practising certificate and audit qualification?
You must obtain 30% of your post-membership training in audit work. The amount of audit work is expressed as a percentage of the total working time of the post-membership training period(3).

(3) As a guideline, ACCA would expect you to obtain at least 924 hours training in audit work during a post-membership training period of two years.

18. I work in an Approved Training Practice but my firm carries out very little audit work. Can I gain the required audit work experience for an ACCA practising certificate and audit qualification in another practice?
You may gain the necessary experience required in non audit areas with your current employer. This should be recorded in your PCTR and verified by your Principal. You can then gain the required audit training in another practice, which is also registered as an Approved Training Practice, under the supervision of an appropriately qualified Principal. You should record this audit work experience in separate PCTR forms. These should be reviewed and verified by the Principal in the other firm.

19. Do I have to gain audit work experience in order to practise as a Chartered Certified Accountant?
No. If you have gained little or no audit work experience, you may apply for an ACCA practising certificate. This certificate allows you to practise as a Chartered Certified Accountant. You can perform any activity constituting public practice but you cannot accept an appointment as an auditor or hold yourself out as being available to do so. However, members in Cyprus who hold an ACCA practising certificate may carry out audit work or other reserved work where authorised to do so by applicable law and where they are able to demonstrate such authorisation.

20. I have produced financial statements for a limited company that does not require an audit, but the work I performed involved the use of procedures similar to an audit. Can this count towards the 30% audit training requirement?
No. Although the work you performed in producing the financial statements for this limited company may be similar to an audit, you were not required to express an opinion on the financial statements or produce an Auditors' Report. This work experience should not be classified as company audit and therefore cannot count towards the 30% audit training requirement.

21. On some assignments I conduct certain aspects of audit work while carrying out the accounts preparation. How do I allocate my time?
When determining what constitutes audit work and accounting work, you should always be guided by the competence requirements and examples listed in the Practising Certificate Training Record. If you have performed any work for an audit client which contributes towards the formation of the opinion expressed in the Auditors' Report, then you may reasonably classify this work as audit. You should allocate your time on a reasonable basis.

Management experience

22. I am not currently obtaining any management experience. Is this a problem?
Yes. If you decide to enter into public practice in the future, you will need to know how to monitor, control and improve the services offered by your practice. The management competence requirements listed in the Practising Certificate Training Record are designed to reflect this. You are advised to discuss the opportunities available for you to develop the required management competences with your employer.

Supervisory arrangements

23. Can a line manager supervise my training towards an ACCA practising certificate or an ACCA practising certificate and audit qualification?
If your manager meets the eligibility requirements and has been nominated by your employer to act as your Principal, s/he may supervise your training. Further details on who is eligible to act as Principal is provided in the Practising Certificate Training Record.

24. Can my current Principal verify experience gained at a previous employer?
No. Your current Principal is only responsible for verifying the experience gained under his/her supervision and the competences demonstrated in your current role. You should ensure that your Practising Certificate Training Record forms are brought up-to-date and reviewed when you change jobs or leave an employer.

25. I work outside public practice and am the most senior member of accounting staff in my organisation. Who can act as my Principal?
You may arrange for a representative from your organisation's auditors or accountants to act as your Principal, providing that the individual meets the eligibility requirements set out in the Practising Certificate Training Record and that s/he has sufficient knowledge of your work and abilities to sign your PCTR forms.

Orientation Course & Test
(Not applicable to applicants in Cyprus)

26. Do I have to undertake the Orientation Course & Test as soon as I have met the practical training requirements?
No. There is no time limit for applying for the Orientation Course & Test. However, you are advised to submit your Practising Certificate Training Record for review as soon as you have met the practical training requirements for an ACCA practising certificate or an ACCA practising certificate and audit qualification. This will help to ensure that any queries or issues arising from your PCTR are dealt with on a timely basis.

27. Do I have to apply for my practising certificate as soon as I have successfully completed the Orientation Course & Test?
No. You may apply for an ACCA practising certificate or an ACCA practising certificate and audit qualification at any stage after successfully completing the appropriate Orientation Course & Test.

28. What is involved in the Orientation Course & Test?
The Orientation Course & Test provides an assessment of your skills and aptitudes before the award of an ACCA practising certificate or practising certificate and audit qualification. The test and assessment procedures include two case studies that are designed to test objectively your competence to practise.

These case studies are practical in nature. The open book case study is strategic by nature, and the closed book is more technically orientated. The case studies test your ability to apply the technical and practical knowledge gained in your professional work to practical problems.

29. How should I prepare for the Orientation Course & Test?
The Orientation Course & Test includes an open book case study. You should allow a minimum of between seven and ten hours to complete the open book case study, although this may vary from one candidate to another and will depend upon the type of course that you attend.

To prepare for the course you should ensure that you are conversant with all accounting standards, the latest ACCA Rulebook and technical fact sheets issued by ACCA. If you attend the Audit Orientation Course & Test, you should also familiarise yourself with the latest ACCA Auditing Handbook. In particular, you should be aware of the issues that can arise relating to the audit process, from planning and risk assessment to the reporting of the audit opinion.

Technical fact sheets and the ACCA Rulebook are available online. Copies of the ACCA Rulebook, Accounting Handbook and Auditing Handbook can also be requested from ACCA's Distributions Unit by e-mail: publications@accaglobal.com or by fax: +44(0)141 309 3998.

ACCA does not provide revision kits or copies of past case studies used in the Orientation Course & Test.

For more detail about the Orientation Course & Tests, please refer to the Practice Information booklet.

Practising issues

30. Can I offer my services directly to the public?
As an ACCA member you may provide basic bookkeeping services which include: payroll; VAT; the recording of basic accounting data; and the preparation of accounting records to trial balance.

However, you are not permitted to undertake work that falls within ACCA's definition of public practice unless you hold an ACCA practising certificate or an ACCA practising certificate and audit qualification. ACCA's definition of public practice includes:

accepting appointment as an auditor
signing or producing any accounts, report or certificate or tax return, that a 'third party' may place reliance on
holding yourself out as being available to undertake these activities.

31. If I hold an ACCA practising certificate can I transfer to an ACCA practising certificate and audit qualification?
It is possible for members to transfer from an ACCA practising certificate to an ACCA practising certificate and audit qualification provided that they meet the eligibility requirements.

You will need to obtain the required level of audit work experience in an ACCA Approved Training Practice under the supervision of a Principal who is fully qualified company auditor. Members in the UK and Republic or Ireland will also be expected to complete two days of the Audit Orientation Course & Test (the third day is identical to the Practice Orientation Course & Test).

The experience for an ACCA practising certificate and audit qualification must be gained in a supervised capacity i.e. as an employee or a subcontractor. Experience gained as a salaried or equity partner of a practising firm cannot contribute towards the necessary experience requirements for an ACCA practising certificate and audit qualification. (The concept of joint and several liability of partners prevents salaried or equity partners from being supervised in the same way as a normal employee, and does not allow the partners to confirm the work experience obtained.)

32. I have not passed option Paper 3.1 Audit and Assurance Services. Can I still obtain an ACCA practising certificate and audit qualification?
If you wish to obtain an ACCA practising certificate and audit qualification, you must pass option Paper 3.1 Audit and Assurance Services (or paper 10 Accounting and Audit Practice under the preceding syllabus which was examinable until June 2001). If you have not passed either paper, it is possible for you to attempt option Paper 3.1 after you have been admitted to ACCA membership.