In January 2025, we decoupled the audit qualification (AQ) from our practising certificate (PC) in United Kingdom, Republic of Ireland, Jersey, Guernsey and Dependencies, the Isle of Man and Zimbabwe.
Our audit qualification doesn’t need to be renewed each year (if you hold a PC this will still need to be renewed annually). If you’ve previously held a PCAQ from us, you don’t need to reapply. Your original AQ award remains valid for as long as you are an ACCA member.
If you do need to apply for our audit qualification, you can find details on how to do this on our website
Please note that holding an AQ doesn’t give you the right to act as a statutory auditor. To sign off audit reports you will be required to obtain a PC and Responsible Individual (RI) status in a firm holding an auditing certificate from ACCA (or another Recognised Supervisory Body).