ACCA practising certificate
In the designated territories, if you want to carry out work under our definition of public practice or to be a partner or director of a firm that undertakes public practice work, you must hold an ACCA practising certificate.
If you intend to practise in a territory other than a designated territory, you are required to notify ACCA that you are carrying on public practice but you are not required to hold an ACCA practising certificate (unless there is some local regulatory requirement for you to do so). Instead, you will be placed on a register of practitioners. The registration form is available on the forms for practitioners page. If you’re still unsure, please read our factsheet Am I in public practice?, which you can download from the Related downloads section of this page.
How to apply
If you’re applying for an ACCA practising certificate or combined practising certificate and audit qualification for the first time, you’ll need to show that you have relevant experience.
You should record this in your Practising Certificate Training Record (PCTR)* and have this verified by an appropriately qualified individual. You’ll find details of what counts as relevant experience both on the PCTR and in our Members FAQs on practising information in the Related links section of this page. Alternatively, please contact ACCA Connect.
For a practising certificate and audit qualification, members in the UK and Ireland should also have passed the UK or Irish variants of exams:
- Corporate and Business Law (LW)
- Taxation (TX)
- Strategic Business Report (SBR), and
- Advanced Audit and Assurance (AAA)
After that, it’s just a matter of filling out an Application for a practising certificate, which you can download from our ACCA forms for practitioners page.
You should only apply for a combined practising certificate and audit qualification if you’re planning to undertake audit work in the UK, Republic of Ireland, Cyprus or Zimbabwe (where we have specific legislative responsibilities to regulate members providing audit services), in addition to general accountancy services.
While the audit qualification isn’t generally transferable, you can transfer the validity of your practising certificate to other countries (subject to meeting any local authorisation requirements).
*The only exception to this is for members in Zimbabwe, who should contact ACCA Zimbabwe for further advice.