Supervision
Practical experience can only be accepted provided it has been undertaken under close supervision. Wherever possible your supervisor should be your line manager or a partner who is:
- a qualified Chartered Certified Accountant
- a member of an accountancy or auditing body recognised by law in your country of employment
- a qualified Certified Accounting Technician, or equivalent
Your supervisor should regularly review your work to check that you are meeting the practical experience requirements. They are also responsible for judging whether you have achieved an element of competence.