of not less than three years and not more than five years; or
of not less than two years and not more than four years if the candidate is a member of an accountancy body which is a member of CCAB or other body as approved by the Committee.
* The requirements under regulation 3 relate to membership requirements for ICAEW only and do not relate to the requirements for the Audit Qualification. Please see the Audit Qualification regulations for the specific conditions to be met for the award of the Audit Qualification.
The period of approved training referred to in regulation 3 may be of more than five years if the student is training under a strategic degree or other appropriate programme offered in partnership with an ICAEW Partner in Learning.
any other period of absence not exceeding four consecutive weeks in a year.
Should the minimum period of approved training required under regulation 9 not be attained, the period of approved training shall be correspondingly extended, save that the Committee may, in its absolute discretion, waive this regulation in such circumstances as it considers acceptable.
is a member of an accountancy body which is a member of the CCAB or is a member of an approved international accountancy body or the Chartered Institute of Taxation or the Association of Accounting Technicians; and
is authorised to engage in public practice by the said accountancy body; and
Provisional members must declare to ICAEW at registration if they have a criminal conviction, bankruptcy order or IVA, have been disqualified as a company director, have failed to satisfy a judgement debt, hold an adverse finding by any professional body or regulator or have been involved in any other activity that brings into question their fitness and propriety.
Independent students shall similarly apply to ICAEW to be registered and shall in addition pay annually such fees (if any) as the Committee may from time-to-time prescribe and shall provide such evidence of the educational qualifications and other information as the Committee may require.
The Committee may, in its absolute discretion, refuse to register or to re-register any person as a provisional member or as an independent student.
The registration of a provisional member shall be withdrawn, or shall be deemed to have been withdrawn:
be made in the format prescribed by the Committee;
be awarded in accordance with regulation 29;
be accompanied by such fee(s) as determined by the Committee.
not be allowed if the applicant has previously failed the module where Credit for Prior Learning is sought unless the applicant is eligible for credit of that module from an additional qualification they have gained since failing the module in question.
Credit for Prior Learning will normally only be awarded within five years of the award of the academic or professional qualification against which credit is sought.
The Committee may vary or waive the requirements prescribed under regulation 32 where the qualification cited as the basis for credit is membership of the Association of Accounting Technicians or membership of a professional body that is a full member of the International Federation of Accountants with a CPD policy that is compliant with its International Education Standard 7.
With the exception of reciprocal membership applicants, students may not be awarded Credit for Prior Learning for more than the 12 modules that comprise the Certificate Level and the Professional Level.
authorised as an accountant by an appropriate authority pursuant to clause 12(a) of the Supplemental Charter; or
an auditor or accountant to whom the European Union's Directive 2005/36/EC or Directive 2006/43/EC applies pursuant to clause 12(b) of the Supplemental Charter; and
declare if they have a criminal conviction, bankruptcy order or IVA, have been disqualified as a company director, failed to satisfy a judgement debt, hold an adverse finding by any professional body or regulator or have been involved in any other activity that brings into question their fitness and propriety; and
satisfy such other requirements, as the Committee shall from time to time prescribe.
The Committee may in exceptional circumstances vary or waive the requirements prescribed under regulation 36.
The Committee may reject a candidate's application to sit an examination or test, or may refuse the candidate's admission to an examination centre as the result of:
the Committee upholding, after investigation, a complaint of the candidate's misconduct or involvement in an irregularity at a previous examination or test; or
any other circumstances which the Committee in its absolute discretion may decide would justify such rejection or refusal.
Candidates with a disability as defined under the Equality Act 2010 will be provided with reasonable adjustment to enable access to the assessments.
The Committee shall instruct ICAEW staff to send all candidates notice of their results in the examination or test but:
the Committee may withhold such notice for any of the reasons set out in sub-paragraphs (a), (b) and (c) of regulation 38, save that notice may also be withheld pending the result of the investigation referred to in sub-paragraph (b) of that regulation; and
The Committee shall be under no obligation to enter into correspondence with third parties regarding examination results.
From the point of becoming examination qualified, all students are required to observe the principles of the ICAEW’s Professional Development policy by ensuring their knowledge and skills remain up to date.
is fit for membership. Provisional members are required to declare if they have a criminal conviction, bankruptcy order or IVA, have failed to satisfy a judgement debt, hold an adverse finding by any professional body or regulator or have been involved in any other activity that brings into question their fitness and propriety;
has paid the requisite admission fee(s) and subscription;
has submitted to ICAEW all of the required documentation set out in sub-paragraphs (a) to (g) of this regulation, signed and authorised by the QPRT or Deputy QPRT.
An application under regulation 45 shall be made not more than 12 months after the date upon which the provisional member became eligible for membership.
The Committee may, in its absolute discretion, extend the said period of 12 months within the provisions of regulation 49 in respect of any applicant:
if the Committee considers that the circumstances justify such an extension; and
on payment by the applicant of such delayed admission surcharge (if any) as the Committee may in its absolute discretion decide in such case.
An applicant for membership pursuant to clause 12 of the Supplemental Charter shall be entitled to be admitted an Associate of ICAEW only if the Council is satisfied that the applicant:
is a qualified member of one of the following accountancy bodies:
the Institute of Chartered Accountants in Australia;
the Canadian Institute of Chartered Accountants;
the Institute of Chartered Accountants of New Zealand;
the South African Institute of Chartered Accountants;
the Institute of Chartered Accountants of Zimbabwe;
the Hong Kong Institute of Certified Public Accountants; or
holds a diploma in accountancy or audit to which Directive 2005/36/EC or Directive 2006/43/EC applies;
An applicant for membership under regulation 51 must:
successfully complete an aptitude test if relevant;
provide evidence which satisfies the Committee that the applicant is fit for membership;
maintain home body membership;
pay the requisite admission fee and subscription.
An application for admission to membership shall be made in such form as the Committee may from time to time prescribe.
Admission to membership may take effect on any day of the month, following acceptance of an application by the Committee.
Powers of variation
Subject where relevant to compliance with the Companies Act 2006 and appropriate consultation with the Financial Reporting Council, the Committee shall have the power to vary or waive the above regulations.