ACCA TRE Pathways route to becoming an ICAS Chartered Accountant

ACCA TRE Pathway route to becoming a CA

The pathway route allows members of an approved accounting body the opportunity to become a member of ICAS and use the exclusive ‘CA’ designation. As a CA you will join a network of leading, global business professionals and have access to a range of ICAS services.

There is currently one pathway route available: Test of Relevant Expertise (TRE) route 

Test of Relevant Expertise (TRE) route

ACCA members who have at least seven years of continuous membership post-qualification of ACCA can become a CA through completion of a competency-based self-assessment consisting of five questions that use a holistic, attribute-based model set as outcomes.

In addition to this, you must also present evidence from work experience which demonstrates the professional skills that are essential to the profession. Applicants must have professional sponsors who can substantiate the evidence of work experience provided.

Are you eligible?

  • You must be a full member of Good Standing with ACCA.
  • You must have at least SEVEN years' post qualification experience (excluding career and maternity/paternity breaks).
  • You must have been admitted to ACCA via the standard entry route on the basis of the normal qualification requirements for ACCA.
  • Must have completed the Full UK Qualification through ACCA’s approved examination route.
  • You must provide two sponsors who are either members of ICAS, or a body with a reciprocal membership with ICAS (ICEAW, CAI, CPA Canada, CAANZ, HKICPA, SAICA).
  • You must have maintained the membership with ACCA since the point of qualifying.
  • You must hold an RI or Principle status which has been subject to satisfactory reviews by either the audit regulation or practice monitoring systems of ICAS, ICAEW or Chartered Accountants Ireland (CAI) in the six-year review cycle. (RI is a Responsible Individual. Each individual who is responsible for audit work and who signs audit reports must be a Responsible Individual for audit work).

Steps to becoming a CA through the ACCA TRE route

  1. Register your interest
  2. When the application window is open, submit your application pack and make payment of £1055.20. On receipt of payment you will be sent a candidate number.
  3. Upload your five Reflective Essays for examination using your unique candidate number.
  4. Your application pack will be assessed and your essay questions will be marked.
  5. If successful, you are eligible to be admitted to ICAS membership. On admission, you can use the ‘CA’ designation and have full access to ICAS services.

For further information and for full application details, please refer to the ACCA Test of Relevant Expertise (TRE) route FAQs.

Reflective Essay questions

ACCA TRE Pathways route applicants are asked to submit five short reflective essays based on their professional experience. The 2019 Reflective Essay questions are available now. These can be completed prior to the application window opening.

Application Pack

Your completed application pack must include:

  1. Your completed application form
  2. Your primary sponsor's completed form (who verifies your entire application pack, including the answers to your reflective essays)
  3. Your secondary sponsor's completed form
  4. A CV of no more than four sides of A4
  5. Confirmation of Good Standing
  6. A full academic transcript

To receive your confirmation letter of Good Standing and academic transcript, please contact ACCA.

You must also:

  • Make a payment of £1055.20. On receipt of your payment, you will be sent a candidate number. Please note that it can take up to 5 working days for your candidate number to be released.
  • Upload your five Reflective Essays for examination using your unique candidate number.
Key dates for ACCA TRE pathways

Essay question release date

Application Pack Submission window

Five Reflective Essays Submission window

Diet date

Application Results

1 March 2019

8 April - 25 April 2019

6 May - 17 May 2019*

May 2019

28 June 2019

*Please note that applicants will only receive their Turnitin login details a week after the application submission window closes.

Keep up-to-date with next steps and deadline dates.  Register your interest

Find out more on the ACCA Test of Relevant Expertise (TRE) route FAQs page.


  • Become a Chartered Accountant

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