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Pathways to membership regulations

Qualified members of ACCA, CIMA, CIPFA, MICPA, CPA Australia or AICPA may apply to join ICAEW through the Pathways to Membership scheme.

Effective from 1 January 2013 to 31 December 2013.

Entry

1. From January 2013, to be eligible to register for the scheme applicants must be living and working outside the UK and the Crown Dependencies.
2. To be eligible to register for the scheme a candidate must:
  • be a member of one of the following:
    • the Association of Chartered Certified Accountants (ACCA);
    • the Chartered Institute of Management Accountants (CIMA);
    • the Chartered Institute of Public Finance & Accountancy (CIPFA);
    • the Certified Practising Accountants of Australia (CPA Australia);
    • the American Institute of Certified Public Accountants (AICPA);
    • the Malaysian Institute of Certified Public Accountants (MICPA);
    • the Hong Kong Institute of Certified Public Accountants (HKICPA);
    • a professional body, other than that listed above, which has been approved by the Committee for Pathways to Membership purposes;
  • have gained membership of that body through its normal education and training route;
  • have a minimum of five years' full membership of the body cited in regulation 2(a);
  • have advised ICAEW in writing of any criminal record or disciplinary record with any current or previous membership bodies or of any matters currently under investigation;
  • be compliant with their home body's Continuing Professional Development regulations;
  • provide sponsor references as required;
  • pass an examination of experience;
  • pay such fees as required;
  • complete an application in the format prescribed by the Committee including meeting any additional requirements to those set out above.

Home body membership

3.
  • The Committee may require home body membership to be maintained.
  • AICPA, HKICPA and MICPA members who join ICAEW under the Pathways to Membership scheme must maintain their home body membership.

Withdrawal of ICAEW membership

4. ICAEW membership may be withdrawn by the Committee if a candidate:
  • is found to be unfit for ICAEW membership;
  • fails to meet the requirements of regulation 3;
  • is deemed by the Committee to have bought the Pathways to Membership scheme into disrepute.
5. The Committee may vary the requirements in regulations 2-4 in such circumstances as the Committee in its absolute discretion considers acceptable.

Sponsors

6. The sponsor referred to in regulation 2(f) must be either:
  • the Qualified Person Responsible for Training at the Authorised Training Employer where the candidate is working; or
  • an ICAEW member who has:
    • known the candidate for at least three years;
    • worked with the candidate for three out of the five years preceding the application; or
  • a member of a body with which ICAEW has a reciprocal membership agreement, who:
    • is eligible for ICAEW membership under the relevant reciprocal membership agreement;
    • has known the candidate for at least three years;
    • has worked with the candidate for three out of the five years preceding the application.
7. A sponsor must satisfy the Committee that he or she:
  • is compliant with the CPD requirements of the professional body through which they qualified in the profession;
  • is a fit and proper person to provide a reference;
  • has submitted a reference in such form as prescribed by the Committee;
  • has met the requirements specified in the application form.
  • has a personal and/or working relationship with the applicant which is acceptable to the Committee.
8. A sponsor supporting any application by reason of regulation 6(a) must additionally satisfy the Committee that he or she:
  • is a current member of the professional body which met the requirements for the award of QPRT status;
  • has provided to ICAEW;
    • a letter of good standing issued from their home body confirming a clean disciplinary record and that there are no outstanding matters under investigation; or
    • details of any disciplinary record with the current or previous membership bodies or of any matters currently under investigation.
9. The Committee may vary or waive the requirements of regulations 7 and 8 in such circumstances as the Committee in its absolute discretion considers acceptable.
10. ICAEW will disclose information to a sponsor's professional body where information provided to support an application under regulation 2(f) is found to be fraudulent or misleading. These individuals will therefore be subject to the normal disciplinary process of that professional body.
11. ICAEW reserves the right not to accept an individual as a sponsor if to do so would bring the scheme into disrepute.

Assessment

12. A candidate may attempt the examination of experience a maximum of four times.
13. A candidate will pass the examination of experience if they achieve:
  • an overall pass mark of 60% or higher; or
  • an overall mark between 55 and 59% without failing more than one of the 5 questions.
14. A candidate may not appeal against their mark for the examination of experience.
15. The Committee may vary or waive the requirements of regulations 12 and 13 in such circumstances as the Committee in its absolute discretion considers acceptable.
16. Refunds may be subject to an administrative charge.

Misconduct

17. Engaging in any activity likely to give an advantage to any candidate will be considered misconduct. Examples of this may include (but are not limited to):
  • cheating, i.e. failing to comply with the rules governing assessments;
  • colluding, i.e. assisting another candidate to gain an advantage by any means, facilitating or receiving such assistance;
  • fabricating, i.e. misleading or attempting to mislead the examiners by presenting work for assessment in a way which intentionally or recklessly suggests that factual information has been collected which has not in fact been collected, or falsifies factual information; and
  • personating, i.e. acting, appearing, or producing work on behalf of another candidate in order to deceive the examiners, or soliciting another individual to act, appear or produce work on your own behalf.
18. ICAEW will investigate any candidate suspected of involvement in any irregularity or misconduct. Where a case for misconduct is to be considered, the candidate will be notified and given opportunity to write to explain the circumstances of the case.
19. Where ICAEW believes a case of misconduct may exist this will be referred to the ICAEW Assessment Committee for investigation and potential disciplinary action.
20. ICAEW reserves the right to withhold publication of the results of an assessment, and prevent further assessment attempts, of candidates suspected of having been involved in any irregularity or misconduct in connection with an assessment, pending the completion of investigations into the alleged irregularity or misconduct.
21. Any misconduct reported to ICAEW will remain on the candidate's record.

Admission to ICAEW membership

22. On admission to membership candidates must adhere to ICAEW's bye-laws, regulations and guidance and pay such fees as set by the Committee.

Powers of variation

23. The Committee shall have the power to vary or waive the above regulations.