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If you are currently working in audit with an Approved Employer that’s registered in the Practising Certificate Development Audit (PCDA) stream, you can get recognition for the audit experience that you’re gaining.

 

From 1 January 2025, we have 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. 

 

The flexibility to award an AQ separately from a PC means that you can apply for the AQ at the point at which you’ve achieved the required relevant audit experience and technical audit competences. You won’t need to wait until you have the experience required to hold a PC.

 

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). 

 

For more information visit ACCA Global