The continuity of practice (COP) requirements are contained in GPR 11, and the corresponding Annexes to the GPRs, and in section B10 (The Incapacity or Death of a Practitioner) of the ACCA Code of Ethics and Conduct (the Code). The GPRs and the Code are published in the ACCA Rulebook.

All practitioners are required to make arrangements for the continuity of their practice. The continuity nominee must have the same authorisations and the competence and capacity to take on the work as nominee. For example, a statutory auditor should ensure that their continuity nominee holds this status in the relevant jurisdiction. Continuity arrangements must be confirmed in a written agreement.

Where to find a COP provider?

ACCA is unable to recommend specific firms and does not get involved in drawing up continuity of practice agreements. However, we have developed a search tool to enable members in the UK and Ireland to find firms prepared to provide continuity of practice arrangements.

The search tool is located in the online directory Find an ACCA Accountancy Firm on ACCA’s website.  To find firms that have indicated they are available for continuity of practice:

• Enter city, town or postcode
• Click on find firms
• Click on certificates held
• Select available for continuity of practice
• Click on refine search. 

Why keep your COP up-to-date?

A formal, documented continuity of practice (COP) agreement is vital for sole practitioners. It guarantees appropriate management for your practice in the event of death or incapacity.

A COP agreement is particularly important because, unlike a partnership or larger practice, a sole practitioner’s practice may be heavily dependent upon the individual practitioner and there may otherwise be no immediate person with the authority, knowledge or practical ability to safeguard the affairs of the practice.

In the event of death, the existence of a COP agreement can be particularly valuable to executors because they may have limited knowledge of the accounting practice and may not immediately understand the practitioner’s professional obligations, client commitments or ongoing deadlines. A properly established COP agreement should identify an appropriate continuity practitioner who can take the necessary steps to protect the practice, maintain appropriate client service, safeguard records and assets.

It can set out the nominee’s authority and responsibilities, including the administration of the practice, operation of bank accounts, management of staff, maintenance of books and records, communication with clients, liaising with professional indemnity insurers and taking steps to preserve the value and goodwill of the practice pending a decision regarding its future.

Sole practitioners should also ensure that their COP arrangements are consistent with their will. Particular care should be taken to ensure that the nominated continuity practitioner is aware of the arrangement, understands the responsibilities involved and has access to the information necessary to implement the agreement when required.

The practitioner should also maintain an up-to-date record of key information, including nature of the practice, details of clients, staff, bank accounts, professional indemnity insurance, areas of professional work and important deadlines.

A sole practitioner should maintain regular contact with the nominated Continuity of Practice (COP) provider and, as a minimum, review the arrangement on an annual basis. The practitioner should use this review to confirm that the COP provider remains willing, available and suitably qualified to undertake the responsibilities set out in the agreement, and that the arrangement continues to meet the needs of the practice.

Where significant changes have occurred, the practitioner should re-assess the suitability and capacity of the COP provider and, where necessary, update the COP agreement or appoint an alternative provider. Evidence of the annual review and any resulting amendments should be retained as part of the practitioner’s continuity planning records.

It is therefore strongly recommended that sole practitioners do not regard a COP agreement as merely a regulatory formality.

It is an essential business-continuity and risk-management measure which can protect clients, employees, the practice and the practitioner’s estate. Most importantly, it provides executors with a practical mechanism for securing and managing the practice immediately following the practitioner’s death, allowing them sufficient time to determine whether the practice should be transferred, sold or brought to an orderly conclusion.

Common issues

In addition to the above highlighted inadequate COP arrangement, a few other common issues were identified by the authorisation team as part of the 2026 practising certificate renewals exercise. Therefore, please remind yourself of the importance of the below requirements:

• Professional indemnity insurance: ACCA requires all holders of practising certificates and firms’ auditing certificates to obtain a minimum level of insurance cover; read ACCA's guidance factsheet on professional indemnity insurance requirements.) 
  
  
• Notifications: firms must comply with ACCA’s Global Practising Regulations when notifying ACCA of a number of different events or changes to their practice; read ACCA's guidance factsheet on notification requirements. Firms should not wait until the renewal exercise to notify us as this may be deemed a breach of the relevant regulation. Members can update their personal and contact details online by logging into your myACCA portal.