The responsible individual (RI) application form has been updated and is now live. These changes apply to RI applications across all the Recognised Supervisory Bodies (RSBs).

The updated application form requires both the RI applicant and the compliance principal to provide reflective narrative to demonstrate the RI applicant’s understanding and application of the core auditing behaviours (professional scepticism, professional judgement and fraud detection). These additional free-text narrative boxes can be found in sections two and three of Appendix 1 (Audit experience form) of the RI application form.

The RI applicant must describe their overall understanding and evidence of the three core behaviours (professional scepticism, professional judgement and fraud detection), with reference to their ways of working and development over time (section 2). The compliance principal must confirm that the applicant has proven the level of competence expected for an RI and explain how the firm has assessed the applicant’s understanding and demonstration of the three behaviours (section 3).

The form states that each narrative should be approximately 500 words. However, the key focus should be on providing specific examples relevant to the applicant.

We expect all new applicants to complete the new RI application form. However, existing applicants across all RSBs have two months to transition to the new form.

From 1 October 2026, the new form will become mandatory. Therefore, anyone in the process of finalising an existing RI application should submit it as soon as possible as it will not be assessed after 30 September 2026.

Anyone looking to start their RI application must use the new form.

Please raise any queries via your MyACCA account.