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.
Why convert to an ICAS member?
In the UK, anyone can call themselves an ‘accountant’. However, becoming an ICAS member means gaining chartered status and the ‘CA’ professional designation of Chartered Accountant. Exclusive to ICAS members in the UK, the CA is globally respected and trusted. 86% of FTSE 100s employ CAs and you’ll find them at senior levels in business, government and the third sector. Through our special entrant pathway you can also obtain the UK Audit Qualification (AQ).
Why obtain the Audit Qualification?
Audit work is regulated in the UK, so it can only be signed off by a suitably experienced and qualified person known as a Responsible Individual (RI). The Audit Qualification (AQ) is mandatory to practise as an RI, making it sought-after by the major professional services firms. The AQ also makes it possible to meet the 50% ownership control requirement for a firm of registered auditors.
Why gain your Audit Qualification through ICAS?
Under the UK Companies Act, only Recognised Qualifying Bodies (RQBs) like ICAS can award the AQ in the UK. ICAS is the world’s oldest professional accountancy body, giving you access to over 170 years of professional experience and expertise — and making you part of a UK and international business network of over 24,000 ICAS members.
What’s involved in transferring to a CA?
Gaining your CA and AQ involves completing additional assessments and gaining up to three years of practical experience, depending on your existing qualifications and post-qualification experience from outside the UK. Find out more about the Audit Qualification requirements.
Once you are an ICAS member and have been awarded the AQ, you can apply for an ICAS Practising Certificate and Responsible Individual status. You will then be allowed to carry out statutory audit work in the UK.
Am I eligible for a special entrant pathway to the Audit Qualification?
To apply for a special entrant pathway, you must meet the following eligibility criteria:
- Be a member in good standing of a recognised International Federation of Accountants (IFAC) member body.
- Be employed by a firm that is an ICAS Authorised Training Office (ATO) — or is prepared to become one prior to you entering the pathway.
- Have support from your employer for the completion of the pathway (we recommend you discuss your application for a special entrant pathway with your employer before contacting ICAS).
Could I be eligible for exemptions?
You may be entitled to up to 24 months of credit towards your AQ for prior work experience, if you hold or have held audit signing rights as part of your qualification from a body outside the UK. You may also be eligible for backdating of your training contract by 12 months if you’ve been in continuous employment at the ATO in which you will complete the special entrant pathway.
Further information on whether you are eligible for any backdating or credit for prior work experience will be provided after you submit your application for a special entrant pathway.
How do I apply to convert to an Audit Qualification with ICAS?
To apply for a special entrant pathway, please email us with:
- A copy of your CV including details of your recent audit experience.
- A letter of good standing from your qualifying body confirming that you qualified through normal assessment routes (i.e. not through any reciprocal membership agreement).
- Confirmation of holding or having held audit signing rights (if applicable).
- Confirmation of support from your employer.
