Continuity of Practice Agreement

All practising certificate holders must have Continuity of Practice arrangements in place as outlined in Bye Law 13.
CPA Ireland requires that Members who are a sole practitioner or the only Practising Certificate holder in the Firm have Continuity of Practice agreement in place. This continuity of practice agreement must be valid and must be made with another Firm who holds the same or a higher level of authorisation.
Practising certificate holders will be required to evidence compliance, with the Institute’s Practice and Audit regulations, on their annual renewal form.

Model agreement between a sole practitioner and a firm

Model agreement between two sole practitioners