Requirements for Gaining Membership (without audit license)
| PAEE member Institutes | EU & European Economic Area Institutes | Rest of the World | Specific Countries and regions | |
| Kammer der Steuerberater und Wirtschaftsprüfer (KSW), Institut Österreichischer Wirtschaftsprüfer (IWP) Austria | Not applicable | Not applicable | Not applicable | Not applicable |
| Instituut van de Bedrijfsrevisoren – Institut des Reviseur d’Enterprises (IBR-IRE), Belgium | Not applicable | Not applicable | Not applicable | Not applicable |
| Compagnie Nationale des Commissaires aux Comptes (CNCC), France | Not applicable | Not applicable | Not applicable | Not applicable |
| Ordre des Experts-Comptables (OEC) France | Details | Details | Details | |
| Wirtschaftsprüferkammer (WPK), Institut der Wirtschaftsprüfer (IDW), Germany | If member licensed for statutory auditing: Aptitude test (see M2) If member not licensed for statutory auditing: Regular Wirtschaftspruefer (WP) examination (see M3) | Institute in EU or EEA and member licensed for statutory auditing: Aptitude test (see M2) If one of the a.m. conditions is not fulfilled: Regular Wirtschaftspruefer (WP) examination (see M3) | Regular Wirtschaftspruefer (WP) examination (see M3) | Switzerland: If member licensed for statutory auditing: Aptitude test (see M2) |
| Chartered Accountants Ireland (CAI), Ireland | CCP members are required to have their academic record assessed and to sit, at a minimum, our Final Admitting Exam (FAE). The only exception to this is where a mutual recognition agreement (MRA) is in place (e.g., ICAS and ICAEW). | Accountants from other EU and EEA states require to have their academic record assessed and to sit, at a minimum, our FAE. | N/A unless a specific mutual recognition agreement (MRA) is in place (see below). | We have MRAs in place (in addition to ICAEW and ICAS (UK)) with • CAANZ (Australia and New Zealand), • HKICPA (Hong Kong), • ISCA (Singapore), • SAICA (South Africa), • CPA Canada (Canada), • AICPA (USA), • ICAZ (Zimbabwe who have completed South African examinations). |
| Consiglio Nazionale dei Dottori Commercialisti ed Esperti Contabili (CNDCEC), Italy | Aptitude test assessed by the Ministry of Justice after evaluation of the educational path and professional experience | Aptitude test assessed by the Ministry of Justice after evaluation of the educational path and professional experience | Aptitude test assessed by the Ministry of Justice after evaluation of the educational path and professional experience | Not Applicable |
| Koninklijke Nederlandse Beroepsorganisatie van Accountants (NBA), The Netherlands | Not applicable | Not applicable | Not applicable | Not applicable |
| Camera Auditorilor Financiari din Romania (CAFR), Romania | Membership and Audit rights are linked please see the details in Matrix 2 | |||
| Institute of Chartered Accountants in England and Wales (ICAEW), UK | Details | Details | Details | |
| Institute of Chartered Accountants of Scotland (ICAS), UK | Institute of Chartered Accountants in England and Wales and Chartered Accountants Ireland A reciprocal membership agreement is in place with the above countries and requires completion of the relevant institute qualification under a typical pathway. All others covered by information relevant to EU and EEA Institutes | Pre brexit this would have been covered as part of the EU mutual recognition route for auditors https://www.icas.com/become-a-ca/routes-to-becoming-a-ca/international-members-route/eu-mutual-recognition-route-for-auditors Post-brexit this is still to be determined and subject to discussions between professional bodies, the UK Government (BEIS) and the UK regulator. | In the absence of any previous agreement or reciprocal membership applicants would be required to complete the full ICAS graduate training route (see matrix 3) with relevant examinations and experience requirements determined on a case by case basis. | Mutual recognition agreement: USA – American Institute of Certified Public Accountants · Completed all US state law experience requirements · Two years post qualifying relevant practical experience including achievement of specific non-technical ICAS competencies · Completion of prescribed pathway and examination South African Institute of Chartered Accountants, Chartered Accountants Australia and New Zealand, Charted Professional Accountants of Canada, Hong Kong Institute of Certified Public Accountants · A reciprocal membership agreement is in place with the above countries and requires completion of the relevant institute qualification under a typical pathway. Institute of Singapore Chartered Accountants A reciprocal membership agreement is in place and requires completion of the Singapore CA Qualification |
Requirements for Gaining a license to practice Audit with a PAEE body
| EU & European Economic Area Institutes | PAEE member Institutes | Rest of the World | Specific Countries and regions | |
| Kammer der Steuerberater und Wirtschaftsprüfer (KSW), Institut Österreichischer Wirtschaftsprüfer (IWP), Austria | Not applicable | Not applicable | Not applicable | Not applicable |
| Instituut van de Bedrijfsrevisoren – Institut des Reviseur d’Enterprises (IBR-IRE), Belgium | Details | Note: Most PAEE bodies would fall under EU and EEA bodies however, the UK is considered a third country and therefore the conditions regarding the registration of third country audit entities would apply – See Rest of the World. | Details | Not applicable |
| Compagnie Nationale des Commissaires aux Comptes (CNCC), France | Details | Details | ||
| Ordre des Experts-Comptables (OEC), France | Not applicable | Not applicable | Not applicable | Not applicable |
| Institut der Wirtschaftsprüfer (IDW), Wirtschaftsprüferkammer (WPK), Germany | Details | Institute in EU or EEA: Aptitude test (see EU & European Economic Area Institutes across) Institute not in EU or EEA: Regular Wirtschaftspruefer (WP) examination (see matrix 3 below) | Switzerland: Aptitude test (see EU & European Economic Area Institutes across) | |
| Chartered Accountants Ireland (CAI), Ireland | This is similar to PAEE institutes across. | Members of other PAEE members who are registered auditors in their own country can gain access to Irish practice rights on completion of the required aptitude test in Irish tax and law. Such persons will then register with our Professional Standards Department to gain Irish audit rights; however they are not admitted as Irish chartered accountants, but will be subject to our regulation. Members of ICAEW and ICAS who qualified prior to Brexit may have access to Irish audit rights if certain conditions are met. | Not applicable | N/A. This would require a third country agreement to be in place between the Irish regulator (IAASA) and the regulator in the third country. No such agreements are in place except for the UK. |
| Consiglio Nazionale dei Dottori Commercialisti ed Esperti Contabili (CNDCEC), Italy | Step 1) Aptitude test assessed by the Ministry of Finance to register in the national register of auditors. Step 2) Aptitude test assessed by the Ministry of Justice after evaluation of the educational path and professional experience (see Matrix 1) | Step 1) Aptitude test assessed by the Ministry of Finance to register in the national register of auditors. Step 2) Aptitude test assessed by the Ministry of Justice after evaluation of the educational path and professional experience (see Matrix 1) | Step 1) Aptitude test assessed by the Ministry of Finance to register in the national register of auditors. Step 2) Aptitude test assessed by the Ministry of Justice after evaluation of the educational path and professional experience (see Matrix 1) | Not applicalbe |
| Koninklijke Nederlandse Beroepsorganisatie van Accountants (NBA), The Netherlands | We only take into account the authorization to conduct statutory audits (without limitations). In addition, accountants from the EU/EEA need to pass a professional competence or an aptitude test. This test consists of five exams, of which four regarding Dutch Law and one regarding Code of Conduct and Rules and Regulations with respect to the Dutch profession | The EU regulations are applicable. Since Brexit, applications for a Certificate of Professional Competence for accountants from the UK have to be judged similar to those from accountants of countries outside the EU/EEA (third countries). | Accountants from the rest of the world have to be reviewed not only in regard to the authorization of conduct statutory audits, but also to the entire education program (theory and practice) taken previously. This must be equivalent to the Dutch education programme. Therefore we compare the education program with the Dutch learning outcomes. In the Netherlands, a master’s degree is compulsory in order to register as an auditor. In addition, accountants from the EU/EEA are required to pass a professional competence or an aptitude test. This test consists of five exams, of which four regarding Dutch Law and one regarding Code of Conduct and Rules and Regulations with respect to the Dutch profession | Not applicable |
| Camera Auditorilor Financiari din Romania (CAFR), Romania | To become a financial auditor in Romania, persons holding an equivalent qualification as a registered auditor in another EU country have to be authorized first by ASPAAS – the public interest oversight board, who has the ultimate responsibility for the access to the financial audit profession. ASPAAS holds an annual aptitudes test for persons qualified in the EU who want to be financial auditors in Romania. More information are available here: Autorizarea auditorilor financiari din alt stat membru – ASPAAS (gov.ro) After CAFR receives the ASPAAS authorization order, the respective individual is required to submit a file containing specific documents to the Chamber, for registration purposes. The registration decision is then approved by the CAFR Council and the physical person is issued a membership certificate, stamp and membership card. For more information on how to become a CAFR member, please visit: CAFR | To become a financial auditor in Romania, persons holding an equivalent qualification as a registered auditor in the United Kingdom have to be authorized first by ASPAAS – the public interest oversight board, who has the ultimate responsibility in this area. The UK is considered a third country and the conditions of registration for third country audit entities apply. | To become a financial auditor in Romania, persons holding an equivalent qualification in a third country have to be first authorized by ASPAAS – the public interest oversight board, who has the ultimate responsibility in this area. On the basis of reciprocity, mutual recognition agreements are concluded between ASPAAS and third countries competent authorities. Auditors authorized in third countries, where ASPAAS has entered into mutual recognition agreements, follow the same authorization route as auditors authorized in other EU members – the aptitudes test. More information are available here: Ordinul-54-25.05.2018.pdf (gov.ro) After CAFR receives the ASPAAS authorization order, the respective individual is required to submit a file containing specific documents to the Chamber, for registration purposes. The registration decision is then approved by the CAFR Council and the physical person is issued a membership certificate, stamp and membership card. For more information on how to become a CAFR member, please visit: CAFR | Not applicable |
| Institute of Chartered Accountants in England and Wales (ICAEW), UK | To be determined following the UK leaving the EU | with the exception of CAI and ICAS this is still to be determined | ||
| Institute of Chartered Accountants of Scotland (ICAS), UK | Post-brexit this is still to be determined and subject to discussions between professional bodies, the UK Government (BEIS) and the UK regulator. ICAS also has in place pathways for ACCA and CIPFA members in the UK. | With exception of Institute of Chartered Accountants in England and Wales and Chartered Accountants Ireland these would be considered on case by case basis. | Any applications from institutes not covered in this would be considered on a case by case basis to determine any further education and practical experience requirements in line with the ICAS CA qualification and UK regulatory requirements. | Mutual recognition agreement: USA – American Institute of Certified Public Accountants · Met criteria for membership as per matrix 1 · Two year training contract in UK ICAS authorised training office with minimum 300 days relevant practical experience including minimum if 210 days statutory UK audit experience · Completion of prescribed competencies under ICAS achievement log South African Institute of Chartered Accountants and Chartered Accountants Australia & New Zealand (New Zealand members only) · Completion of ICAS Test of Professional Expertise Exam · One year training contract in UK ICAS Authorised Training Office with minimum of 210 days approved audit relevant practical experience of which a minimum of 105 days must be in statutory UK audit · Completion of prescribed competencies under ICAS achievement log Chartered Accountants Australia & New Zealand (Australia members only) and Chartered Professional Accountants Canada (CPAC) Considered on case by case basis. |