• Exam requirements

    You will need to have passed the following papers: 

    • Corporate and Business Law (LW)  
    • Taxation (TX)  
    • Advanced Audit and Assurance (AAA) 
    • Strategic Business Reporting (SBR)  

    From 1st July 2018, the PCAQ requirements for Jersey, Guernsey and Isle of Man mean that members are not required to sit the UK variant of the exam to obtain a local audit qualification. The international (INT) variant of the exam will satisfy the requirements to obtain a qualification. 

    Please note that should you also want your audit qualification to apply to the UK, then you will need to meet all of the UK-specific AQ requirements. 

  • Exam exemptions

    If you registered for the ACCA Qualification on or after 1 January 2016, you must show you have: 

    • successfully completed all the relevant Strategic Professional examinations, or equivalent examinations from a previous syllabus, within five years from the date on which you completed the Applied Knowledge and Applied Skills level examinations (or equivalent) 
    • successfully completed all the relevant Applied Knowledge and Applied Skills level examinations, or equivalent examinations from a previous syllabus, within five years of becoming eligible to sit these examinations* 

    * If you accepted exemptions from all or part of the Applied Knowledge and Applied Skills level of the syllabus (or equivalent) on the basis that you gained those qualifications more than five years previously (from the date you initially submitted the qualifications as an ACCA student), you will need to pass those exempted examinations. 

  • Supervised Audit Experience

    You will need to have: 

    • achieved three years of supervised experience in an ACCA Approved Employer - Practising Certificate Development (Audit) stream; 
    • been supervised by an appropriately qualified individual. The definition of this is set out in the Audit Qualification Experience Form (AQEF); 
    • obtained at least 44 weeks (1,540 hours) of audit training in the three years of which at least 22 weeks (770 hours) must be specifically in statutory audit work. See the Audit Qualification Experience Requirements (AQER) for the definition of statutory audit work; 
    • achieved the nine audit competencies as set out in the AQEF;  
    • obtained ACCA membership. 

    Should you also want your Audit Qualification to apply to the UK, then FRC has defined statutory audit work as only being market-traded companies in the Channel Islands and Isle of Man.  

  • AQ application process

    You will need to submit the AQ application form which includes the Audit Qualification Experience Form (AQEF) via your MyACCA portal to evidence your experience. 

    The following forms and guidance are available: 

    ACCA will assess your AQ application upon receipt and provide feedback accordingly.