A · Planning & eligibility
Practising Certificates Explained: ACCA, ICAEW, AAT, ATT, CIOT, ICB, IFA
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Quick answer
A practising certificate is permission from your professional body to offer accountancy services to the public. Most bodies (ACCA, ICAEW, AAT, ATT, CIOT, ICB, IFA) require members to hold one before starting in practice, with eligibility, CPD, insurance and AML supervision checks, and audit needing a separate, additional licence.
Key takeaways
- A practising certificate is required by most bodies before a member can serve the public for a fee.
- Eligibility usually requires a minimum period post-qualification plus CPD and PI insurance evidence.
- Applications typically take a matter of weeks once the correct evidence is submitted.
- Audit work needs a separate audit qualification/licence on top of a general practising certificate.
- Renewal is normally annual and tied to continuing AML supervision and insurance being in place.
What is a practising certificate?
It is formal permission from your professional body confirming you meet its standards to offer accountancy services directly to the public, usually including AML supervision as part of the package.
Without a practising certificate, a qualified member of a body such as ICAEW or ACCA can be employed and use their designatory letters, but cannot legally set up in public practice under that body's rules. The certificate exists to protect the public and the profession's reputation by confirming a baseline of experience, insurance and ongoing supervision before someone starts advising external clients.
Who needs a practising certificate?
Any member of a body that requires one — including ICAEW, ACCA, ICAS, ATT and CIOT — who wants to offer public practice services, whether full-time or alongside employment.
| Body | Practising certificate needed for public practice? | AML supervisor if held |
|---|---|---|
| ICAEW | Yes | ICAEW |
| ACCA | Yes (except bookkeeping-only) | ACCA |
| AAT | Licensed member scheme (similar function) | AAT |
| ATT | Yes | ATT/HMRC |
| CIOT | Yes | CIOT/HMRC |
| ICB | Licence to practise scheme | ICB |
| IFA | Yes | IFA |
What are the eligibility requirements?
Bodies generally require a minimum period of relevant post-qualification experience, up-to-date CPD, no unresolved disciplinary issues, and evidence of professional indemnity insurance arranged before the certificate is granted.
Some bodies also require a business plan or details of the services you intend to offer, particularly if you are moving straight from employment into sole practice. If you intend to offer audit, insolvency or investment business services, these require additional, separate licensing on top of the general practising certificate.
How do you apply for a practising certificate?
You apply online through your professional body, typically supplying evidence of experience, CPD records, PI insurance arrangements and details of the services you plan to offer.
- Check your body's specific eligibility criteria and required experience period.
- Gather evidence: CPD log, employment/experience history, insurance quotes.
- Complete the online application through your body's member portal.
- Arrange professional indemnity insurance meeting the minimum cover level.
- Confirm your AML supervision arrangements (usually bundled with the certificate).
- Pay the application and annual practising fee.
- Await approval — often a matter of weeks, occasionally longer if further evidence is requested.
How long does it take to get a practising certificate?
Timescales vary by body and completeness of your application, but straightforward applications with all evidence supplied are typically processed in a matter of weeks rather than months.
Delays usually arise from missing CPD evidence or unconfirmed PI insurance rather than the review itself, so gathering documentation before you submit is the single biggest factor in a fast approval.
How do you renew a practising certificate?
Renewal is normally annual, requiring confirmation that CPD, PI insurance and AML supervision remain current, along with payment of the renewal fee.
Bodies increasingly link renewal to AML supervision monitoring, so a firm that has fallen behind on its firm-wide risk assessment or client due diligence records may face questions at renewal even if CPD and insurance are fine.
Is an audit licence different from a practising certificate?
Yes. Statutory audit requires a separate Responsible Individual audit qualification and firm registration as a Registered Auditor, on top of a general practising certificate.
Many small practices deliberately choose not to pursue audit registration because of the additional regulatory burden, focusing instead on accounts preparation, tax and advisory work that does not require it.
How Remindoo helps
Once your practising certificate is granted, the real work of running a compliant practice begins with how you bring each new client on board and keep their records straight. Remindoo's client onboarding gives you standardised onboarding requests, checks and first services, so every new client goes through the same consistent process regardless of which partner or staff member is handling them. That sits alongside client management, with a Companies House sync, client timeline and notes, giving you one searchable record per client rather than information scattered across email, spreadsheets and memory — exactly the kind of organised record-keeping a professional body expects to see if it ever reviews your practice.
Frequently asked questions
Do I need a practising certificate to be self-employed as an accountant?
Only if you are a member of a body that requires one for public practice; being self-employed with no body membership does not itself trigger the requirement, though AML supervision still applies.
Can I hold practising certificates from two bodies?
In principle yes if you are a member of both, though most practitioners maintain their certificate with a single body relevant to their main qualification.
What happens if I practise without a required certificate?
It is a disciplinary matter with your body and can result in fines, restrictions or expulsion, separate from any AML registration offence if supervision was also missing.
Does a practising certificate cover audit work?
No, audit requires a separate Responsible Individual qualification and Registered Auditor firm status in addition to a general practising certificate.
How much does a practising certificate cost?
Fees vary by body and are usually set annually, so check your specific body's current fee schedule rather than relying on a fixed figure [VERIFY].
Can I switch which body supervises my practising certificate?
Yes, practitioners can transfer membership between bodies, though this requires meeting the new body's eligibility criteria and is worth planning well in advance.
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Sources
Last updated 23 September 2026. General guidance, not legal or regulatory advice. Check with your professional body.
