No, you must be a member to apply for the AQ but you can gain the required experience whilst on your journey to ACCA membership alongside your PER so you will be able to apply at the earliest opportunity after admission to membership rather than waiting a further two years.

No. To sign off audit reports you will be required to obtain a PC (see below) and comply with local requirements in Jersey, Guernsey and Dependencies and the Isle of Man.

Examples of the narrative required for the audit competences statements are available within the guidance notes which can be found on the website here. These are for guidance purposes only - do not copy and paste them when completing your own AQEF. ACCA may use plagiarism detection software. Copying and pasting from the examples may indicate that you have not achieved the required breadth of experience towards the award of an audit qualification. Copying and pasting may also be regarded as supplying false, inaccurate and/or misleading information raising questions about your integrity, which may result in referral to ACCA Complaint Assessment department for consideration as to possible disciplinary action.

There are detailed AQEF guidance notes which contain detailed information about the behaviours that need to be demonstrated. They are available on our website here.

This should be the date that you achieved the element and not the date that you are completing the form. The dates should not all be the same or the same date that your employer signs off the form. Competencies are gained in stages over different periods. Your AQEF should show progression and development with some competencies gained earlier than others.

Your AQEF should be completed on an ongoing basis and not retrospectively. However, if retrospective completion is unavoidable it must be to the same standard and in the same level of detail as if your experience had been recorded on an ongoing basis.

The form must be signed off by your supervising principal, who must be a UK statutory auditor or a statutory auditor under paragraph 9(4) of Schedule 11 to the Companies Act 2006, such as statutory auditors practising in EEA

states and Gibraltar or an ACCA member holding a practising certificate and an audit qualification for Jersey, Guernsey and Dependencies and the Isle of Man.

Yes, you will need to complete a separate form for each employer.

As a guideline, three years of full-time experience equates to 4,620 hours of working time (approximately 35 hours per week). ACCA, however, recognise that not all members work full-time hours. We want to ensure that members who work part time have equal opportunities to further their career and obtain an audit qualification. If you are working part-time you are still required to go through the same rigorous process as a member working full-time. However, more than three years of work experience in order to meet the time requirements. Guidance about part-time experience is available on our website here.

There is no fee for the AQ in 2025.

No, once awarded the AQ remains with you indefinitely.

Nothing. You already hold the AQ.

No, you already hold the AQ so you will not need to re-apply for a standalone AQ. If you wish to be a responsible for audit work in Jersey, Guernsey and Dependencies and/or the Isle of Man in the future you should indicate on the relevant application form that you already hold the AQ for Jersey, Guernsey and Dependencies and/or the Isle of Man.

You will need to meet the eligibility requirements in full. Further information about the eligibility requirements for a UK AQ are available on our website here.

As you already hold a UK you have automatically met the qualification requirements for an AQ for Jersey, Guernsey and Dependencies and/or the Isle of Man and do not need to provide details of any further experience gained (ie the AQEF). To apply for the AQ you should complete the relevant sections of the AQ application form, available on our website here. However, before undertaking any audit work in Jersey, Guernsey and Dependencies and/or the Isle of Man you will need to apply for a PC for the relevant territories and also provide details of recent UK audit experience and/or audit experience achieved on companies registered in Jersey, Guernsey and Dependencies and/or the Isle of Man to demonstrate that you are competent to undertake audit work.

Yes, but you will also need to comply with local requirements in Jersey, Guernsey and Dependencies and the Isle of Man. ACCA does not issue firm’s auditing certificates or responsible individual status in Jersey, Guernsey and Dependencies and the Isle of Man.

Yes, you can apply for both at the same time but separate authorisations will be issued if your applications are approved.