Do I need a practising certificate?
Check the eligibility requirements below to decide whether you need to apply for a practising certificate or a combined practising certificate and audit qualification.
Our current allocation times have been reduced to around eight weeks and we are working hard to reduce that further.
You need to apply for an ACCA practising certificate if:
- you are thinking of setting up a practice (download Am I in public practice? PDF, 97kb)
- you are joining a firm as a principal, eg partner or director
- you work in the UK, Ireland, Zimbabwe, Australia or there is a local requirement for you to hold an ACCA practising certificate
- you intend to become a statutory auditor in the UK or Ireland
- or you intend to hold shareholding of 5% or more within a firm.
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What are the requirements if I practise outside of the above territories?
You do not need to apply for a practising certificate if you are engaged in public practice outside of the above territories or in a territory where there is no local requirement for you to hold an ACCA practising certificate but you must notify ACCA and apply to be placed on ACCA’s register of practitioners.
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How do I apply for a PC if I work for an Approved Employer that holds the Practising Certificate Development status?
If you have gained all three years of experience with employers that are registered under the ACCA Approved Employer Practising Certificate Development (PCD) stream, then you can take advantage of the exemption from completing the Practising Certificate Experience Forms (PCEF). Instead of completing the PCEF you must complete an Approved Employer PCER confirmation form.
If you are unsure if your employer holds PCD status, you can search the ACCA Approved Employer directory.
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How do I apply for a PC if I have not worked for an Approved Employer that holds the Practising Certificate Development status?
If you have achieved three years of experience with employers that are not registered under the ACCA Approved Employer Practising Certificate Development stream, you will not be eligible to utilise the Approved Employer-PCER route.
If your three years of supervised experience has been where the employer would have been eligible to register, you may still be eligible for a practising certificate. However, you must complete the Practising Certificate Experience Forms (PCEF).
Only those who have gained experience at an ACCA Approved Employer that hold the ACCA Approved Employer – Practising Certificate Development (Audit) stream are eligible to apply for the ACCA Audit Qualification required by those members wanting to become statutory auditors.
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If I want to become a statutory auditor (Responsible Individual), are there further requirements?
The PC is only one step in the process to becoming a statutory auditor. Members will also need to obtain the audit qualification recognising their audit experience, together with applying for responsible individual.
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What do I need to be aware of in order to comply with the Money Laundering Regulations?
If you undertake work in the UK and/or Ireland on a self-employed basis that falls outside of ACCA's definition of public practice (eg bookkeeping) you may wish to apply for an ACCA practising certificate in order to be supervised by ACCA under the Money Laundering Regulations (simply being a member of ACCA does not mean you are automatically supervised by ACCA under the Money Laundering Regulations). Further guidance is available.
Important information: Practising without a certificate and failing to register for supervision.