You need to apply for an ACCA practising certificate if:

  • you're thinking of setting up a practice (download Am I in public practice? PDF, 97kb)
  • you're joining a firm as a principal, eg partner or director
  • you work in the UK, Ireland, Zimbabwe, Australia or there is a local requirement for you to hold an ACCA practising certificate.

If you are engaged in public practice outside of the above territories, you must notify ACCA and apply to be placed on ACCA’s register of practitioners.

You need to apply for an ACCA practising certificate and audit qualification if, in addition to a practising certificate:

  • you will be responsible for signing audit reports in the UK and/or Ireland
  • you would like statutory auditor status in the UK and/or Ireland