If you are in public practice, you will need to hold a Practising Certificate. This ensures that members offering services to the public do so to a high standard and are regulated appropriately for the provision of such services.
Members who wish to sign audit reports on behalf of a firm which is a Registered Auditor must be approved as a Responsible Individual. For further details please click here.
A member firm wishing to act as the auditor of a company or in any capacity as described in Chapter 2 of the Audit Regulations must apply for, and be granted, audit registration before the firm is eligible to accept appointment. Only when audit registration has been granted will the firm's name be included on the Register of Auditors.
CPA Ireland amalgamated with Chartered Accountants Ireland on 1 September 2024. Applications made after this date should be made in accordance with the rules and regulations of Chartered Accountants Ireland.
The relevant application forms can be found here.
Transitional Provisions
Practice Orientation Course
The Public Practice Regulations of Chartered Accountants Ireland provide for the recognition of the completion of CPA Ireland’s Practice Orientation course by an applicant for a practising certificate within three years prior to making an application.
Audit Qualification
The Training Regulations of Chartered Accountants Ireland provide as follows
A CPA Member who becomes a Member of Chartered Accountants Ireland at the Amalgamation Time (1 September 2024) and/or a CPA Student who becomes a Student at Amalgamation Time, and who seeks the award of the Audit Qualification after the Amalgamation Time, will:
- for the purposes of evidencing compliance with Regulation 7.4.1 (but not Regulation 7.4.2), be entitled to include relevant practical training as set out in the Regulations, acquired prior to the Amalgamation Time ; and
- be permitted to acquire all or part of the relevant practical training referred to in Regulation 7.4.1 (but not Regulation 7.4.2) outside of a recognised Training Firm and/or under the Flexible Route, provided such experience is in a firm and supervised by a Statutory Auditor approved as set out in Schedule 19 of the Companies Act 2014, for Ireland.
Should you require any further information please contact the Professional Standards Department at 01-4251042 or contact
ekelly@cpaireland.ie .