Applying for a Practising Certificate

Establishing your own accountancy practice can provide a rewarding career, allowing you to run your own business whilst having the opportunity to guide businesses as they thrive and succeed.

Any CPA member wishing to engage in public practice must hold a practising certificate. There are approximately 700 CPA practising certificate holders in Ireland serving businesses of all shapes and sizes and providing a wide range of valuable services.

Members of other Recognised Accountancy Bodies may apply for a CPA practising certificate upon successful admission to CPA membership and upon meeting the requirements below.

The following is a list of frequently asked questions relating to the application process for a Practising Certificate. Should you require any further information please contact the Professional Standards department at 01-4251042 or contact

Do I need a Practising Certificate?

If you are in public practice, you will need to hold a practising certificate. This ensures that CPA members offering services to the public do so to a high standard and are regulated appropriately for the provision of such services.

Practising Certificate

Practising Certificate

Do I Qualify for a Practising Certificate?

See the Requirements
Auditing Certificate

Auditing Certificate

Do I Qualify for an Auditing Certificate?

See the Requirements

How Do I Make an Application for a Practising Certificate?

An application form for a practising certificate must be completed and submitted for the attention of the Registration Committee. It should be accompanied by the following;
  • Two references, at least one of which should be from another qualified accountant giving an opinion on your professional competence and standing in society;
  • Full details of your post-admission to membership work experience in a letter format signed by your supervising accountant/statutory auditor (if audit qualification applied for) and on headed paper. This should give a breakdown of the type of work you were engaged in (in percentage terms) during this time, e.g. statutory audit, taxation, financial reporting, office management etc. and should outline your role and responsibilities;
  • Business Proposal/Profile; and
  • Completion certificate(s) for the Practice and Audit Online Certificate(s)
The Registration Committee may undertake such enquiries as it believes appropriate to assess the validity of details contained in an application. This may include third party enquiry.

Please note that before your practising certificate issues you must have in place adequate professional indemnity insurance
and if relevant a continuity of practice agreement.

Find more details of these Professional Indemnity Insurance requirements for Practising Certificate holders.
Find out more details on Continuity of Practice Agreements.


Useful Links and Documents

Application Forms

Below you will find links to our application forms as well as a definition of Public Practice