Audit qualification (AQ)
If you are currently working in audit in an Approved Employer holding the Practising Certificate Development (Audit) stream, you can get recognition for the audit experience that you’re gaining.
If you want to become a statutory auditor in the future, you will need to have demonstrated that you have achieved the below:
- Met the exam requirements of the relevant jurisdiction
- Obtained and documented sufficient supervised audit experience within an ACCA Approved Employer - Practising Certificate Development (Audit) stream
The AQ does not in itself entitle you to sign off audit reports. You will also need to obtain an ACCA Practising Certificate and Responsible Individual status.
The requirements and forms differ by jurisdiction – see below.
Further information for non-ACCA members can be obtained from the following page ACCA - Routes to ACCA membership from other accountancy bodies.
New Audit Qualification Experience form (AQEF)
Please note that initial applications (for those wanting an audit qualification) using the Practising Certificate Experience Form (PCEF) Part 3 will not be accepted after 30 June 2025 and a new Audit Qualification Experience Form (AQEF) application will be required.
