Practising Certificates

ACCA’s definition of public practice has always extended beyond audit to cover all situations where a member is giving an opinion on, or verifying the accuracy of, financial information which may be relied upon by a third party. This means that in addition to audits and producing accounts, preparing personal and/or corporate tax returns is public practice work, even where the client submits them directly to the tax authorities. In undertaking such work, a member will need to hold an ACCA practicing certificate. We advise you apply for a practicing certificate before you arrive in ANZ.

You cannot do the above unless you have an ACCA Practising Certificate. Please view the following: ACCA Practising Certificate  for more information.

ACCA has produced a very useful factsheet which outlines the common areas where a practicing certificate is required. The factsheet – Do I Need a Practising Certificate?

Under ACCA’s Global Practicing Regulations (GPRs) it is mandatory for any member who is engaged in public practice as a sole practitioner, partner or director of a firm to hold a practicing certificate from ACCA.


Please contact the ACCA Members team for more information at