You will need to have passed the UK variants of the following papers:

• Corporate and Business Law (LW) 
• Taxation (TX) 
• Advanced Audit and Assurance (AAA)
• Strategic Business Reporting (SBR) (UK or International variant).

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

If you were granted exemptions from the tax and/or law papers when you registered as an ACCA student but your prior qualification lacked sufficient coverage of UK tax and/or law, you will need to pass the UK variants of the tax and/or law papers. 

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. 

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. 

The Financial Reporting Council has stated that statutory audit work undertaken in certain territories is equivalent to statutory audit work undertaken in the UK and can therefore count towards the award of a UK practising certificate and audit qualification. This applies to the following territories and from the following dates: 

Applicants in these territories must also meet all the other requirements outlined above to be eligible for a UK audit qualification. 

*Only experience gained in ordinary audit as defined by Swiss law can count as UK statutory audit work 

Third country auditors who wish to apply for a UK audit qualification must meet additional requirements. Further information is contained within: 

• the AQER, Appendix 4 
• the Special Entrant Route guidance. 

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.