AICPA資格申請ACA資格的流程

　　2010年1月起AICPA可以直接獲得英國皇家特許會計師ACA. The Pathways to Membership steps are set out as follows:

　　1. To be eligible to apply under the Pathways program you must be a member of the American Institute of Certified Public Accountants (AICPA), a CPA (US) is not good enough for this purpose.

　　2. You must also have a minimum of five years’ full membership and relevant post-qualification experience in an accounting and/or business environment.

　　3. You are required to provide a letter of good standing from AICPA to ICAEW for verification and confirmation of your current AICPA status.

　　4. Your application for membership must be supported by a sponsor. The role of the sponsor is to verify that the information provided by you in the application form and the answers to the Examination of Experience are accurate and a true representation of your work. The sponsor must complete the sponsor form in the application form.

　　5. If you are not working for a Authorized Training Employee (ATE) such as Big 4 accounting firms, the sponsor must be an ICAEW member for at least 5 years and know you for more than 3 year. If your sponsor is ATE and the Qualified Person Responsible for Training at the organization where you work, he/she does not need to know or have known you directly.

　　5. You are required to write up a practical experience assignment. Please refer to the attachment for an example.

　　6. Practicing Certificate. You must also apply for an ICAEW practicing certificate if you.

　　are, or wish to act as an insolvency practitioner are, or wish to act as a responsible individual for audit; are a sole practitioner of accountancy services within the European Community; are a principal (partner, director or member of a limited liability partnership) of a firm offering accountancy services to the public within the European Community.