If you hold an ACCA practising certificate and audit qualification you can only sign-off audit reports if the firm in which you practice holds an audit registration from a Recognised Supervisory Body (RSB) such as ACCA.

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

If you are a sole practitioner/sole director you can request an auditing certificate for your firm by ticking the relevant box on your initial practising certificate application form or renewal form.

If you are in partnership (or a co-director of an incorporated firm) you must make a separate application for a firm’s auditing certificate.

Download the UK auditing certificate application form.

Download the Irish auditing certificate application form.

Complete and return your firm’s auditing certificate application form(s) to the address on the forms and we will assess your eligibility and notify you of the outcome. If your application is approved we will send you an invoice for the fee, if applicable.

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 partners/directors in the firm. The fee is £564 per non-ACCA partner/director.

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 from their professional body and must also show that their audit experience is up to date. They can do this by completing the audit experience forms.

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