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ACCA Practicing certificate

ACCA Practicing Certificate is mandatory if the member of ACCA wishes to carry out public practice or join hands with the firm that is into public practice work. The rules and regulations regarding public practice are clearly stated under ACCA’s Global Practicing Regulations.

To obtain an ACCA Practicing Certificate, the members have to fill an application form for a practicing certificate.

ACCA members must acquire relevant experience of a certain period to gain an ACCA Practicing certificate or a combination of practicing certificate and audit qualification.

The acquired experience must be recorded with the PCTR (Practicing Certificate Training Record). This recorded experience must be verified by an appropriately qualified individual. This is not applicable for the members who wish to hold a practicing certificate in Zimbabwe. The ACCA members of UK and Ireland, must also pass UK or Irish variants of papers, F4-Corporate and Business Law, F6-Taxation, P2-Corporate Reporting and P7-Advanced Audit and Assurance to gain a practicing certificate and audit qualification.

ACCA also provides a global practicing license. The members must meet ACCA's practical training requirements and complete a PCTR to obtain a globally portable practicing license. The members holding a practicing license issued by a recognized local body can also apply but the license will only be valid in the country where the member is practicing with a local license.

ACCA members who are providing general accountancy services and wish to undertake audit services in the UK, Republic of Ireland, Cyprus and Zimbabwe can apply for a combination of practicing certificate and audit qualification. In these countries, ACCA regulates members providing audit services.

The validity of the practicing certificate is also transferrable. ACCA members can continue their public practice in other countries by getting their practicing certificate transferred in that country and meeting the local authorization requirements in that country.

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