ICPAS regulates individuals who provide professional accountancy services to the public. Holding an ICPAS qualification or membership does not, by itself, authorise a person to practise publicly.
Practising Certificates are issued according to the professional services the holder is competent and authorised to provide.
For CPA members who meet ICPAS requirements for audit and assurance practice, including adequate relevant supervisory audit and assurance experience and demonstrated professional competence.
Category A holders may also provide accounting, tax, advisory, consulting and other professional accountancy services within their competence.
Audit and assurance engagements may only be undertaken through a registered firm holding a valid ICPAS Audit Permit.
For CPA members providing professional accountancy services other than audit, review and other assurance engagements.
Services may include accounting, financial reporting, bookkeeping, management accounting, tax, business advisory, internal controls, financial management, consulting and related services.
Category B does not authorise the holder to accept, take responsibility for or sign an audit or assurance engagement.
A restricted practising certificate for individuals providing professional tax services within the scope permitted by applicable law and ICPAS requirements.
Services may include tax compliance, computations, registrations, advisory, lawful tax planning, objections, appeals and taxpayer representation where permitted.
Minimum qualification: ICPAS CATT, or a higher qualification recognised by ICPAS. Category T does not authorise audit or assurance work.
A Category A certificate does not by itself authorise an individual or firm to accept an audit or assurance engagement. The engagement must be undertaken through a registered accountancy firm holding a valid ICPAS Audit Permit.
Applicants must demonstrate appropriate qualification, competence, experience and professional standing for the category sought. Meeting the requirements allows an application to be assessed and does not guarantee approval.
The application form adjusts automatically according to the certificate category and whether the application is new or a renewal.
The Practising Certificate regulates the individual. Firm registration and Audit Permits regulate the entity through which professional services are offered.
Every firm offering professional accountancy services to the public must be registered with ICPAS. A registered firm without an Audit Permit may provide non-assurance services within the authorised scope of its practising principals.
A firm must hold a valid ICPAS Audit Permit before describing itself as an audit firm, accepting an audit or assurance engagement, or issuing an audit or assurance report. Audit responsibility must rest with an appropriately qualified Category A holder.
Employers, clients, institutions and members of the public can check practising certificates recorded in the official ICPAS register.
Search using the complete practising certificate number for the most precise result. The practitioner's full name may also be used.
Submit your Practising Certificate application through the ICPAS online application service.
ICPAS regulates individuals who provide professional accountancy services to the public. Holding an ICPAS qualification or membership does not, by itself, authorise a person to practise publicly.
Practising Certificates are issued according to the professional services the holder is competent and authorised to provide.
For CPA members who meet ICPAS requirements for audit and assurance practice, including adequate relevant supervisory audit and assurance experience and demonstrated professional competence.
Category A holders may also provide accounting, tax, advisory, consulting and other professional accountancy services within their competence.
Audit and assurance engagements may only be undertaken through a registered firm holding a valid ICPAS Audit Permit.
For CPA members providing professional accountancy services other than audit, review and other assurance engagements.
Services may include accounting, financial reporting, bookkeeping, management accounting, tax, business advisory, internal controls, financial management, consulting and related services.
Category B does not authorise the holder to accept, take responsibility for or sign an audit or assurance engagement.
A restricted practising certificate for individuals providing professional tax services within the scope permitted by applicable law and ICPAS requirements.
Services may include tax compliance, computations, registrations, advisory, lawful tax planning, objections, appeals and taxpayer representation where permitted.
Minimum qualification: ICPAS CATT, or a higher qualification recognised by ICPAS. Category T does not authorise audit or assurance work.
A Category A certificate does not by itself authorise an individual or firm to accept an audit or assurance engagement. The engagement must be undertaken through a registered accountancy firm holding a valid ICPAS Audit Permit.
Applicants must demonstrate appropriate qualification, competence, experience and professional standing for the category sought. Meeting the requirements allows an application to be assessed and does not guarantee approval.
The application form adjusts automatically according to the certificate category and whether the application is new or a renewal.
The Practising Certificate regulates the individual. Firm registration and Audit Permits regulate the entity through which professional services are offered.
Every firm offering professional accountancy services to the public must be registered with ICPAS. A registered firm without an Audit Permit may provide non-assurance services within the authorised scope of its practising principals.
A firm must hold a valid ICPAS Audit Permit before describing itself as an audit firm, accepting an audit or assurance engagement, or issuing an audit or assurance report. Audit responsibility must rest with an appropriately qualified Category A holder.
Employers, clients, institutions and members of the public can check practising certificates recorded in the official ICPAS register.
Search using the complete practising certificate number for the most precise result. The practitioner's full name may also be used.
Submit your Practising Certificate application through the ICPAS online application service.