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Regulations to Meet the Educational Requirements for the Audit Qualification

Under the provisions of the Companies Act (both UK and Ireland) members are not entitled to work in audit practice unless they have met the educational and training requirements set out in the Acts.

Confirmation that a member meet the educational requirments does not mean that individuals are registered by the Institute to undertake audit work.  It merely indicates the educational level attained in audit has been achieved by the member.  Such a member must subsequently apply formally for audit registration, and be registered, if they are to undertake audit work.  this involves a separate application which will be dealt with by the Chartered Accountants Regulatory Board.

 Educational requirement for the Audit Qualification.

Students  admitted to membership following training under a Training Contract (minimum 3 years) and or under the Elevation Programme (Flexible) (minimum 3 years, applicable from 1 January 2014) in a Recognised Training Firm supervised by a Statutory Auditor or in a firm which is recognised as a Training firm with a Statutory Auditor by the Institute of Chartered Accountants in England and Wales or the Institute of Chartered Accountants of Scotland.

Students during the course of their  Taining Contract or under the Elevation Programme (Flexible) or thereafter received at least forty-six weeks of practical training in:

  • in the case of the Republic of Ireland

Statutory audit work i.e the auditing of annual accounts, consolidated accounts or other similar financial statements as required by Schedule 1 S.I.312 of 2016 - European Union (Statutory Audits) (Directive 2006/43 EC, as amended by Directive 2014/56/EU,and Regulation (EU) No 537/2014) Regulations 2016


  • in the case of Northern Ireland either:

  1. statutory audit work ( as defined under Company Act 2006), or

  2. other audit work, similar to statutory audit work ( as approved by the Secretary of State under Schedule 11 paragraph 9 (1) (b) of the Companies Act 2006)  of which at least twenty-three weeks shall have been in statutory audit work as defined in the Companies Act 2006

Students must meet the educational and training requirements outlined under the Acts, inclusive of the Audit elective option in the Final Admitting Examination where applicable from 2010 onwards.    

During the period of post admission to membership (if any)  members must comply with regulations relating to Continuing Professional Development as adopted from time to time by the Council.

How much is the application fee?
The cost is €174 (STG£118). However if you were admitted as a member before 1 January 1990 there is a different charge. Please see below.

If I was admitted as a member before 1 January 1990, am I deemed to meet the educational requirement for Audit Qualification
Yes, as the regulations state, 'a member admitted before 1 January 1990 shall be deemed to meet the required standard. If you wish to received confirmation that you have meet the educational  requirement for the Audit Qualification use the query form below to request this. There is a charge of €40 for administration.

Is this fee an annual charge?
No, it is a one-off fee.

Once I have met the educational requirement under the regulations does this mean that I am authorised to practice?

No. If you wish to act as an auditor, there are additional requirements. You must contact  Chartered Accountants Regulatory Board (CARB) at authorisations@carb.ie to formally apply for approval and registration before you are legally eligible to:

  •  Accept audit appointments; and 

  • Sign audit reports.


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