Application for a practising certificate
CPA Ireland will amalgamate with Chartered Accountants Ireland on 1 September 2024. Applications made after this date should be made in accordance with the rules and regulations of Chartered Accountants Ireland. We encourage members to submit any applications that they wish to make in advance of the amalgamation date, by 31st July 2024, to allow for timely processing.
Applications for practising certificates submitted prior to the amalgamation date shoudl be made as follows:
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 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 Online Certificate(s)
Application for a practising certificate with audit qualification
- Audit Qualification – Record of Audit Training, Competence and Education Form.
- 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 and on headed paper. This should outline the following;
- Dates of employment.
- Confirmation of whether employment was full time or part time (if part-time - give details).
- Confirmation that audit work was supervised by a statutory auditor.
- An outline of your role and responsibilities within the firm.
- No. of weeks spent working in statutory audit post admission to membership of CPA Ireland.
- An outline of your audit experience in terms of your involvement in;
- Audit planning.
- Identifying and responding to key audit risks.
- Details of audit team (i.e. reporting structures).
- Nature and size of the audit clients.
- An outline of your non-audit experience in the practice.
- Business Proposal/Profile; and
- Completion certificate(s) for the Practice and Audit Online Certificate(s).
- Supporting examination transcripts if you did not complete the CPA examinations.
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.