Council is always conscious of the very hard work and effort which each member has put into gaining membership, and is, therefore, extremely reluctant to see any member resigning particularly if the reason for resignation is due to financial difficulty or other hardship. In such cases an abatement of annual subscription can be granted upon application to the Secretary. We would require details of your annual remuneration as subscription reductions are based on individual circumstances, but your case will be dealt with in a sympathetic and pragmatic manner and in strict confidence. 

Unfortunately, there are some serious implications of resignation of this body. You would no longer be able to describe yourself as a Chartered Accountant. Should you wish to apply for re-admission in the future you may do so, and at present there are no requirements for re-examination, but in future this may change. There is a re-joining fee, currently €906/£655. You would also be required to make good the subscriptions for the years you were out of membership. 

Under Byelaw 6.4, if, after a Complaint is brought or comes to the attention of the Head of Professional Conduct, a member, affiliate, or student tender his or her resignation such resignation shall not be effective until all disciplinary action relating to that Complaint has been finally concluded. 

If you wish to proceed with your resignation then please complete the Institutes resignation form and return it to the membership department, together with your certificate of membership which in accordance with Byelaw 36(d) you are required to deliver to Council.