You will need to have passed the UK variants of papers Corporate and Business Law (LW), Taxation (TX) and Advanced Audit and Assurance (AAA), and Strategic Business Reporting (SBR).

Note that if the equivalent of AAA and SBR were completed prior to 1 January 2011, then the Irish variant is not required. 

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. 

Please note: registrations from 1 April 2019 

If you registered for the ACCA Qualification on or after 1 April 2019, you should only accept exemptions from Corporate and Business Law (LW) and Taxation (TX) examinations if your previous qualification is equivalent to university level in Ireland. 

A previous qualification may be regarded as being equivalent to university level in Ireland if it is, or forms part of, an award which is accredited at: 

• Level 7 or above on the National Framework of Qualifications in Ireland; 
• Level 6 or above on the Framework for Higher Education Qualifications in England, Wales and Northern Ireland; or 
• Level 9 or above on the Scottish Credit and Qualifications Framework. 

If you accept exemptions from the Corporate and Business Law (LW) and/or Taxation (TX) examinations on the basis of a previous qualification which was not equivalent to university level in Ireland you will need to forfeit these exemptions and pass those exams. 

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 which at 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. 

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: 

• AQ application form which includes the AQEF
• Audit Qualification Experience Requirement (AQER)
• Guidance notes for the AQEF areas which include comprehensive examples
• Blank Time Summary (if required) 
• Additional Principal Review (if required) 
• FAQs

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