Members who wish to provide general accountancy services to individuals or businesses must hold an ACCA practicing certificate.

A practising certificate is a licence to practise and it allows members to offer a range of general accountancy services. These include: preparing accounts and tax returns; providing tax advice; planning accounts and cashflows for use by banks and other lenders; and providing business advisory services. 

A statutory auditor is a member approved to carry out company audits. An ACCA member in the UK or Ireland who wishes to undertake this work must hold an audit qualification and the firm in which they work must be a statutory audit firm. 

Members who are carrying on public practice in a country or jurisdiction where an ACCA practising certificate is not required must notify ACCA and they will be placed on a register of ACCA practitioners. Such members must confirm to ACCA that they have complied with any local legislative and/or regulatory requirements to be eligible to carry on public practice.

An ACCA practising certificate is only required for members carrying on public practice in a designated territory or in a territory where there is some local legislative and/or regulatory requirement to hold an ACCA practising certificate.

This enables firms to carry out a limited range of consumer credit activities, known as credit-related regulated activities, without having to obtain direct authorisation from the Financial Conduct Authority (FCA).

This means that the firm is approved to carry out statutory audits of companies in the UK/Ireland.

This enables firms to carry out a limited range of regulated activities, known as exempt regulated activities, without having to obtain direct authorisation from the Financial Conduct Authority (FCA).

This means that all the partners/directors in the firm are members of ACCA. 

This means that the firm is prepared to provide continuity of practice arrangements.