If you hold an ACCA practising certificate and audit qualification you can only sign-off audit reports if you also hold responsible individual (RI) status and the firm in which you practice holds an audit registration from a Recognised Supervisory Body (UK) or Recognised Accountancy Body (Ireland) such as ACCA.

ACCA can authorise firms for audit work via a firm’s auditing certificate. These are available for the UK and Ireland.

Download the UK auditing certificate application form.

Download the Irish auditing certificate application form.

If you are requiring any changes to an existing firm that already holds a Firms Auditing Certificate (UK), you should complete and return the PDF form to request the change. Download the PDF form.

If you are requiring any changes to an existing firm that already holds a Firms Auditing Certificate (Ireland), you should complete and return the PDF form to request the change. Download the PDF form.

There is no fee for a firm’s auditing certificate for a sole practitioner/sole director. For partnerships (and incorporated firms with more than one director) the fee is based on the number of non-ACCA principals in the firm. The current fee per non-ACCA principal is available here.

A non-ACCA member who wishes to be responsible for audit work in a firm that holds an auditing certificate from ACCA must hold an audit qualification and a practising certificate from their professional body and must also apply for RI status from ACCA. They can do this by completing the RI application forms here.

To check a firm’s eligibility for an FAC, please see section three of the Practice Information Handbook.