ACCA Audit Qualification: How to Become a Registered Auditor in the UK
ACCA's UK Audit Qualification needs UK-variant exams, three years with an Approved Employer including 44 weeks of audit training, and nine competencies. Signing audit reports needs more.
Becoming an ACCA member does not on its own allow you to sign statutory audit reports in the UK. ACCA's pages describe a separate route: the Audit Qualification, then a practising certificate and Responsible Individual status. According to ACCA, the UK Audit Qualification needs the UK variants of Corporate and Business Law, Taxation and Advanced Audit and Assurance, plus Strategic Business Reporting, and three years' supervised experience with an Approved Employer that includes at least 44 weeks (1,540 hours) of audit training. This guide sets out what ACCA publishes, the difference between the qualification and the licence to sign, and the points we could not confirm. For general experience rules read the ACCA practical experience requirements, and for the exam list see the ACCA exam structure.
At a glance
| Item | What the official sources say |
|---|---|
| UK exams | UK variants of LW, TX and AAA, plus SBR (UK or International variant) (ACCA) |
| Experience | Three years supervised with an Approved Employer (ACCA) |
| Audit training | At least 44 weeks (1,540 hours), of which at least 22 weeks (770 hours) is statutory audit (ACCA) |
| Competencies | Nine, recorded on the Audit Qualification Experience Form (ACCA) |
| Membership | You must be an ACCA member to apply; students can gain the experience alongside their PER (ACCA) |
| Signing audit reports | Needs a practising certificate and Responsible Individual status, not only the qualification (ACCA) |
What the Audit Qualification is
The Audit Qualification is ACCA's route for people who want to work on statutory audits in the UK. It combines particular exams with audit-specific experience. ACCA's UK audit qualification page sets out the requirements, and ACCA's UK FAQs explain how the qualification relates to a practising certificate. Because this is a regulated role, follow ACCA's pages for each step instead of relying on a general summary.
The exams
ACCA's page says you pass the UK variants of Corporate and Business Law (LW), Taxation (TX) and Advanced Audit and Assurance (AAA), plus Strategic Business Reporting (SBR), which can be the UK or International variant. Exceptions apply for older AAA passes and for exemptions where the UK coverage is not sufficient. Time limits apply to exam results for students registered on or after 1 January 2016, and some people receive waivers. Our ACCA time limits guide covers the general time limits that apply to ACCA exams.
The experience
ACCA requires three years of supervised experience with an Approved Employer. It must include at least 44 weeks (1,540 hours) of audit training, and at least 22 weeks (770 hours) of that must be statutory audit. You also have to achieve nine competencies, which you record on the Audit Qualification Experience Form. The page does not say how much of the experience can overlap with your Practical Experience Requirement, so check that with ACCA. Our PER supervisor and MyExperience guide explains how PER sign-off works.
Who can apply
You must be an ACCA member. ACCA's UK FAQs say students cannot apply but can gain the experience alongside their PER. Our ACCA membership requirements page covers how you become a member. The practical effect is that you can plan an audit placement while you are still a student, but you apply only after admission.
How to apply
You apply through MyACCA with the application form and the Audit Qualification Experience Form. ACCA says it assesses the application on receipt and provides feedback. We could not find a published processing time.
The qualification is not the licence
ACCA's FAQs are clear that the Audit Qualification alone does not let you sign audit reports. You also need a practising certificate and Responsible Individual status. The practising certificate has its own experience rule: three years supervised in an Approved Employer, two of which are after you become a member. Read our ACCA practising certificate guide and practising certificate for your own practice for the wider picture.
Fees
ACCA's practising certificate fees page lists an application fee of 648 pounds, a renewal fee of 619 pounds and a late renewal penalty of 65 pounds for the UK and Ireland, with reduced rates for some cases. The page does not state the fee year, so check it before you budget. We could not confirm a 2026 fee for the UK Audit Qualification: ACCA's UK FAQs said there was no fee in 2025, and the current fees page lists none.
The Ireland route
ACCA publishes a separate Ireland Audit Qualification page. It lists Irish variants of the same four exams, the same three years of experience, the same 44 weeks of audit training, the nine competencies and ACCA membership. It lists no fees. If you are working in Ireland, use that page and not the UK one.
Frequently asked questions
Can I sign audit reports once I have the Audit Qualification?
No. ACCA says you also need a practising certificate and Responsible Individual status.
Which exams does the UK Audit Qualification need?
UK variants of LW, TX and AAA, plus SBR, according to ACCA.
How much audit experience is needed?
Three years with an Approved Employer, including at least 44 weeks (1,540 hours) of audit training, according to ACCA.
Can students apply?
No. ACCA says students cannot apply but can gain the experience alongside their PER.
Is there a fee for the UK Audit Qualification?
We could not confirm a 2026 fee. ACCA's FAQs said there was none in 2025.
Next steps
Read our ACCA practising certificate guide and ACCA practical experience requirements next. If you are comparing study options, see our Learnsignal pricing page.
Source: ACCA UK Audit Qualification page, ACCA UK statutory auditor FAQs, ACCA Ireland Audit Qualification page and ACCA practising certificate fees page. Checked October 2026.
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