If you’re seeking ICAS membership on the basis of another International Accounting Qualification you’ll need to complete a special entrant pathway to obtain ICAS membership and the Audit Qualification.

This involves additional assessments and a period of relevant practical experience, normally 2-3 years, depending on your home body qualification and post qualification experience.

ICAS is a Recognised Qualifying Body under the UK Companies Act which means that ICAS can award the Audit Qualification in the UK. The attainment of the CA Qualification does not automatically entitle an ICAS member to the Audit Qualification.

Once you are a member and have been awarded the Audit Qualification, you’ll then be able to apply for an ICAS practising certificate and Responsible Individual Status which would allow you prospectively to carry out Statutory Audit work in the UK.

To apply for a special entrant pathway, you must meet the following eligibility criteria:

  • A member in good standing of a recognised IFAC member body having qualified through
  • Employed by an ICAS Authorised Training Office (ATO)
  • Working in an EEA firm of registered auditors
  • Have support from your employer for the completion of the pathway (it’s recommended that you discuss any proposed application for a special entrant pathway with your employer before contacting ICAS)