Join ICAS as a reciprocal member

Already a member of an accountancy body? Want to join ICAS?

ICAS currently has a direct reciprocal membership arrangement in place with seven international accounting bodies, allowing you to join us without taking any additional exams.

Eligibility for Membership

If you want to join through a reciprocal arrangement, you must be a member of one of the following bodies, having qualified through the normal examination routes:

If you are a member of any other accountancy body, or you gained admission to one of the above bodies through a reciprocal arrangement or pathway route, you will not be eligible for admission to membership of ICAS through the reciprocal route. You should contact CA Education to discuss your options for membership with ICAS.

Application Requirements

To apply for reciprocal membership with ICAS, you will be required submit the following documentation:

  1. Application form for Reciprocal Membership completed fully and signed
  2. Letter of Good Standing from your original qualifying institute confirming your route of entry and any disciplinary history
  3. Copy of your Academic Transcript from your original qualifying institute
  4. A covering letter explaining why you would like to join ICAS as a reciprocal member
  5. Two sponsor forms completed by current active members in good standing from your home institute who have known you in a professional capacity for at least two years
    • Sponsors are not required for applicants coming from CAI or ICAEW

You will also be required to pay the admission fee and the annual subscription fee applicable at the time of entry. Admission is on fixed dates throughout the year and you will need to submit your application in full in advance of the closing date.

To request an application pack including the application form and details of current fees and charges, please contact Central Registry.

Practice and Audit Rights

Joining ICAS as a reciprocal member does not grant any UK practice rights. Members who join through the reciprocal route are not eligible to apply for a practising certificate (PC) or to obtain UK audit rights through ICAS. You may require a practising certificate if you work as an independent accountant or are a principal (e.g. director or partner) in an accountancy firm.

If you are unsure as to whether you will need to apply for a Practising Certificate or gain UK audit rights (and therefore, which route you are eligible for), please contact our Regulatory Authorisations team.

If you require practice rights, you will need to apply for the Special Entry route to membership, which normally requires you to undertake some examinations. The exact requirements for this entry route are determined on a case by case basis. To discuss whether this route is right for you, please contact CA Education or call 0131 347 0186.

Previous page