If you hold an ACCA practising certificate and audit qualification you can only sign-off audit reports if you also hold responsible individual (RI) status and the firm in which you practice holds an audit registration from a Recognised Supervisory Body (UK) or Recognised Accountancy Body (Ireland) such as ACCA.

ACCA can authorise firms for audit work via a firm’s auditing certificate. These are available for the UK and Ireland.

Access information on how to apply

If you require any changes to an existing firm that already holds a Firms Auditing Certificate please complete and return the relevant form.

There is no fee for a firm’s auditing certificate for a sole practitioner/sole director. For partnerships (and incorporated firms with more than one director) the fee is based on the number of non-ACCA principals in the firm. The current fee per non-ACCA principal is available here.

A non-ACCA member who wishes to be responsible for audit work in a firm that holds an auditing certificate from ACCA must hold an audit qualification and a practising certificate from their professional body and must also apply for RI status from ACCA. They can do this by completing the RI application forms here.

To check a firm’s eligibility for an FAC, please see sections 2 and 3 three of the Practice Information Handbook.