2010年起符合条件的AICPA会员可以申请ICAEW的会员资格

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2010年起符合条件的AICPA会员可以申请ICAEW的会员资格

In order to join the ICAEW via Pathways to Membership, you must meet certain application criteria. Qualified members of ACCA, CIMA, CIPFA, MICPA, CPA Australia or AICPA with a minimum of five years' full membership and post-qualification experience in an accounting and/or business environment may apply.
From 1 January 2010, the eligibility and criteria rules for Pathways to Membership applications will change. If you are applying for the next submission date (8 January 2010), these changes will apply.
Application requirements | Support by a sponsor | Practising certificate | Auditing in the UK
Application requirementsTo be eligible to apply under the Pathways programme you must be one of the following:

• A full member of the Association of Chartered Certified Accountants (ACCA)
  
• A member of the Chartered Institute of Management Accountants (CIMA)
  
• A member of the Chartered Institute of Public Finance and Accountancy (CIPFA)
  
• A member of the American Institute of Certified Public Accountants (AICPA)
  
• A member of CPA Australia
  
• A member of the Malaysian Institute of Certified Public Accountants (MICPA)
  

Membership must have been gained through the normal examination and training route. We do not accept membership obtained through reciprocity agreements, full credit/exemption schemes or similar schemes with another accountancy body.
You must also:

• have a minimum of five years’ full membership and relevant post-qualification experience in an accounting and/or business environment
  
• have complied with the CPD requirements of your existing professional accountancy body
  
• provide us with a letter from your current professional body(ies):
  • confirming that you have a good disciplinary record , no outstanding complaints against you and that they know of no ethical or other reason why you could not be admitted to the ICAEW; or
    
  • advising us of the details of any disciplinary record or outstanding complaint(s) and confirming that there is no further ethical or other reason why you could not be admitted to the ICAEW.
    
  
  
• AICPA and MICPA members who join the ICAEW under the Pathways to Membership scheme must maintain their home body membership.
  

Support by a sponsorYour application for membership must be supported by a sponsor. The role of the sponsor is to verify that the information provided by you in the application form and the answers to the Examination of Experience are accurate and a true representation of your work.
The sponsor must complete the sponsor form in the application form.
Who can sponsor me if I don't work for an authorised training employer (ATE)?If you work for an organisation that is not an ICAEW authorised training employer (ATE), your sponsor must be an ICAEW member. This member must:

• have been a member of the ICAEW for at least five years
  
• have known you for at least three years and have detailed knowledge of your work, ideally by working closely with you, for at least three of the past five years
  
• have a good disciplinary record
  
• comply with the ICAEW continuing professional development (CPD) regulations
  

For more information about authorised training employers please visit www.icaew.com/employers.
Who can sponsor me if I do work for an authorised training employer (ATE)?If you work for an ATE, your sponsor can be either:

• the qualified person responsible for training (QPRT) at the organisation where you work; or
  
• an ICAEW member who has known you for at least three years and has detailed knowledge of your work, ideally by working closely with you, for at least three of the past five years (as above).
  

What happens if my sponsor is the QPRT at my organisation?If your sponsor is the QPRT at the organisation where you work, he/she does not need to know or have known you directly. However your QPRT should have been in post as a QPRT for a period of twelve months.
Your QPRT must complete sufficient due diligence to be assured that the information provided by you in the application form and the answers to the Examination of Experience are accurate and a true representation of your work. This due diligence will include discussing the application with your line manager.
Can a family member act as a sponsor?A family member of the applicant is not necessarily disqualified from acting as a sponsor, but this relationship must be declared on the sponsor form.
What happens if my sponsor doesn't meet the standards required of them?Anyone acting as a sponsor and found to have testified in an inappropriate manner, for example not doing sufficient due diligence to verify that the evidence provided by you is accurate, will be liable to investigation and possible disciplinary or regulatory action.
Practising CertificateYou must also apply for an ICAEW practising certificate if you:

• are, or wish to act as an insolvency practitioner
  
• are, or wish to act as a responsible individual for audit
  
• are a sole practitioner of accountancy services within the European Community
  
• are a principal (partner, director or member of a limited liability partnership) of a firm offering accountancy services to the public within the European Community
  

You will need to hold an ICAEW practising certificate even if you hold one issued by another professional accountancy body.
For full details, please refer to the Pathways to Membership application pack.
Auditing in the UKStatutory audit is a strictly regulated area of work in the UK. Membership of the ICAEW does not confer auditing rights, and members who do not hold an appropriate qualification and RSB (recognised supervisory body) registration cannot sign a UK statutory audit report.
Your existing qualification, and the route that you took to get it, will determine whether you can obtain an appropriate (ie audit) qualification with the ICAEW.
For full details, please refer to the Pathways to Membership application pack.
Please contact our membership advisers on +44 (0)1908 248 040 or email pathways@icaew.com">pathways@icaew.com if you require any further guidance or advice on this route to membership