ACCA produces a list of regulatory factsheets to help guide members interpret the ACCA Rulebook and Regulations.

With new ways of working and opportunities that are arising from industry changes or new legislation, members could be considering undertaking work that may mean that they need to apply for an ACCA Practising Certificate (PC).

The Global Practising Regulations 2003 (GPRs) set out the rules which determine when a PC will be required to be held by ACCA members.

Our regulatory factsheet ‘Am I in public practice?’ provides further guidance and examples of work that do or do not require a PC.

The factsheet has been updated recently due to work on Making Tax Digital for Income Tax and Self-Assessment (MTD for ITSA) and Fractional CFOs.