Audit qualification requirements

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.

Educational requirement for the audit qualification.

  1. He or she has been admitted to membership following training under a Training Contract (minimum 3 years) and or under the elevation Programme (minimum 3 years, applicable from 1 January 2014) in a Recognised Training Firm with 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.
  2. He or she has, in the course of his or her period of Training Contract and or under the Elevation Programme, or thereafter received at least forty-six weeks of practical training in:
    • in the case of the Republic of Ireland company audit work, or
    • in the case of Northern Ireland either:
      1. statutory audit work ( as defined under Company Act 2006), or
      2. other audit work ( as approved by the Secretary of State under Schedule 11 paragraph 9 (1) (b) of the Companies Act 2006
  3. He or she as met the educational and training requirements outlined under the Acts, inclusive of the Audit elective option in the Final Admitting Examination and applicable from 2010 onwards. d. He or she has during the period of post admission to membership (if any) complied with regulations on the completing of Continuing Professional Development as adopted from time to time by the Council.

Have a query?

For queries regarding Audit Qualification Requirements please contact Judy Waters from our Support & Services page.

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