Apply for an ACCA practising certificate and audit qualification
The ACCA practising certificate and audit qualification is only available to members wishing to be responsible for audit work in the UK (including Channel Islands and Isle of Man), Ireland or Zimbabwe.
We're sorry for the extended delays to the assessment and processing of practising certificate applications. All of our staff are now working from home due to Covid-19, and in recent months ACCA has received significantly more practising certificate applications, which has increased allocation times for initial assessments to around 60 days.
We're currently prioritising applications from those members who are now considering entering into practice for the first time as a result if the financial impact of the pandemic and we're working hard to reduce the assessment time for all applications.
When you submit your practising certificate application please remember to:
- Check your submitted documents are accurate and complete
- Make sure your PCEF meets the requirements set out in the guidance and videos here
- Use your registered e-mail address
- Make sure you read the top 10 PCEF tips here
To apply for an ACCA practising certificate and audit qualification for the UK (including Channel Islands and Isle of Man) or Ireland, you must show that you have achieved:
- three years of supervised experience in an ACCA approved employer - practising certificate development (audit) stream, two of which must be post-membership. You can contact ACCA Connect for details of Approved Employers or alternatively access the ACCA Approved Employer Directory
- You record this experience in the practising certificate experience forms (PCEF). A member training towards a practising certificate and audit qualification must complete all three parts of the PCEF
- Experience must be supervised by an appropriately qualified individual. The definition of this is set out in Appendix 1 of the PCEF Part 1
- at least 44 weeks (1540 hours) of audit training in the three years. For the UK at least 22 weeks (770 hours) must be specifically in statutory audit work, and for Ireland – 44 weeks.
- successfully completed the UK or Irish variants of the following ACCA exams (or equivalent from previous syllabus):
- Corporate and Business Law
- Strategic Business Reporting
- Advanced Audit and Assurance
If you were granted exemptions from the tax and/or law papers when you registered as an ACCA student but your prior qualification lacked sufficient coverage of UK or Irish tax and/or law, you will need to pass the UK or Irish variants of the tax and/or law papers.
Please note: registrations from 1 January 2016
If you registered for the ACCA Qualification on or after 1 January 2016, you must show you have:
- successfully completed all the relevant Strategic Professional examinations, or equivalent examinations from a previous syllabus, within five years from the date on which you completed the Applied Knowledge and Applied Skills level examinations (or equivalent)
- successfully completed all the relevant Applied Knowledge and Applied Skills level examinations, or equivalent examinations from a previous syllabus, within five years of becoming eligible to sit these examinations*
* If you accepted exemptions from all or part of the Applied Knowledge and Applied Skills level of the syllabus (or equivalent) on the basis that you gained those qualifications more than five years previously (from the date you initially submitted the qualifications as an ACCA student), you will need to pass those exempted examinations.
Please note: registrations from 1 April 2019
If you wish to apply to apply for a practising certificate and audit qualification for Ireland and you registered for the ACCA Qualification on or after 1 April 2019, you should only accept exemptions from Corporate and Business Law (LW) and Taxation (TX) examinations if your previous qualification is equivalent to university level in Ireland.
A previous qualification may be regarded as being equivalent to university level in Ireland if it is, or forms part of, an award which is accredited at:
- Level 7 or above on the National Framework of Qualifications in Ireland;
- Level 6 or above on the Framework for Higher Education Qualifications in England, Wales and Northern Ireland; or
- Level 9 or above on the Scottish Credit and Qualifications Framework.
If you accept exemptions from the Corporate and Business Law (LW) and/or Taxation (TX) examinations on the basis of a previous qualification which was not equivalent to university level in Ireland you will need to forfeit these exemptions and pass those exams.
Start your application for an ACCA practising certificate
Download the application form for an ACCA practising certificate.
Complete and return your PCEF and practising certificate application form to firstname.lastname@example.org and we will assess your eligibility and notify you of the outcome. If your application is approved we will send you an invoice for the fee.
The fee for a practising certificate and audit qualification is £514.
Audit experience achieved outside of the UK
The Financial Reporting Council has stated that statutory audit work undertaken in certain territories is equivalent to statutory audit work undertaken in the UK and can therefore count towards the award of a UK practising certificate and audit qualification. This applies to the following territories and from the following dates:
|Territory||Experience achieved from|
|Cyprus, Netherlands and Luxembourg||7 May 2010|
|Jersey, Guernsey and dependencies and Isle of Man||4 April 2011 on market-traded companies|
Applicants in these territories must also meet all the other requirements outlined above to be eligible for a UK practising certificate and audit qualification.
To apply for an ACCA practising certificate and audit qualification for Zimbabwe, please contact the ACCA Zimbabwe office.
As members have been previously advised, practising certificate applications using the PCTR are no longer accepted. All applicants must use the PCEF.
Members in Germany and Luxembourg
In order to provide sufficient time for applications to be assessed, any members based in Germany or Luxembourg seeking a UK PCAQ must submit their applications to ACCA by 1 December 2020 at the latest.
Practising certificate webinars
Access our webinar series covering issues to consider if you would like to obtain a practising certificate from ACCA.