Do I need a practising certificate?
Check the eligibility requirements below to decide whether you need to apply for a practising certificate or a combined practising certificate and audit qualification.
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.
You do not need to apply for a practising certificate if you are engaged in public practice outside of the above territories or in a territory where there is no local requirement for you to hold an ACCA practising certificate but you must notify ACCA and apply to be placed on ACCA’s register of practitioners.
In addition, if you undertake work in the UK and/or Ireland on a self-employed basis that falls outside of ACCA's definition of public practice (eg bookkeeping) you may wish to apply for an ACCA practising certificate in order to be supervised by ACCA under the Money Laundering Regulations (simply being a member of ACCA does not mean you are automatically supervised by ACCA under the Money Laundering Regulations). Furether guidance is available here.
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
Important information: Practising without a certificate and failing to register for supervision.
Practising certificate webinars
Access our webinar series covering issues to consider if you would like to obtain a practising certificate or practising certificate and audit qualification from ACCA.
Practising Certificate live webinar
A live webinar was held on 11 September 2019 covering everything you need to know about practising certificates.