2014 icaew.com/pathways

Pathways to membership programme

Application form and guidance notesFor applicants living and working outside the UK only

ELIGIBILITYThe Pathways to Membership programme is onlyavailable to eligible applicants who live and work outsidethe UK. (For the purposes of this application, the ChannelIslands and the Crown Dependencies are considered partof the UK).

To be eligible to apply under the Pathways programme youmust be one of the following:

● a full member of the Association of Chartered CertifiedAccountants (ACCA)

● a full member of the Chartered Institute of ManagementAccountants (CIMA)

● a full member of the Chartered Institute of Public Financeand Accountancy (CIPFA)

● a full member of the American Institute of Certified PublicAccountants (AICPA)

● a full member of CPA Australia

● a full member of the Hong Kong Institute of CertifiedPublic Accountants (HKICPA)*

● a full member of the Malaysian Institute of Certified PublicAccountants (MICPA)

● a full member of the Institute of Singapore CharteredAccountants (ISCA).1

Membership must have been gained through the normalexamination and training route. We do not accept membershipobtained through reciprocity agreements, full credit/exemptionschemes or similar schemes with another accountancy body.

* Individuals who have joined HKICPA as members from the Association ofInternational Accountants (AIA) prior to 1 June 2008 are not eligible to joinICAEW under the Pathways to Membership programme.

1 ISCA members should visit icaew.com/iscapathways for all further details and application form

You must also:

● have a minimum of five years’ full membership (achieved infull by the date of the Pathways submission deadline) andrelevant post-qualification experience in an accountingand/or business environment;

● have complied with the CPD requirements of your existingprofessional accountancy body;

● provide us with a letter – issued and dated within the threemonths prior to the relevant Pathways submission deadline –from your current home professional body confirming;

– membership and date admitted to membership;

– that your membership has been gained by the normaltraining and education route (you may need to ask fortranscripts to evidence this);

– that you have a good disciplinary record, nooutstanding complaints against you and that theyknow of no ethical or other reason why you couldnot be admitted to ICAEW or advising us of the details ofany disciplinary record or outstanding compliant(s);

– that you are compliant with their continuing professionaldevelopment (CPD) regulations; and

● have an eligible sponsor to support your Pathwaysapplication (see next page for sponsor criteria).

MEMBERSHIP WITH YOUR EXISTINGHOME BODYAICPA, HKICPA, ISCA and MICPA members who join ICAEWunder the Pathways to Membership programme mustmaintain their home body membership.

The accompanying guidance is designed to help you and yoursponsor complete the forms and the Examination ofExperience. Please visit icaew.com/pathways or contact ourmembership advisers on +44 (0)1908 248 250 or emailpathways@icaew.com if you need any further guidance oradvice on this route to membership.

Pathways to Membership is a route to membership that is available to eligible qualified accountants who

live and work outside the UK. If your application is successful you will be granted membership of ICAEW

(The Institute of Chartered Accountants in England and Wales) and you will be entitled to use thedesignation ACA. You must demonstrate your eligibility by meeting the criteria outlined below.

Sponsor requirements for your application

Your application must be supported by a sponsor. Please turn to the next page for full sponsor eligibility and guidance.

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Introduction

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SPONSORYour application for membership must be supported by a sponsor. The role of the sponsor is to verify that theinformation provided by you in the application form and theanswers to the Examination of Experience are accurate and a true representation of your work. The sponsor mustcomplete the sponsor form in Section 5 of this document.

Your sponsor must fit into one of the following categories:

A) An ICAEW Chartered Accountant who:

● has been an ICAEW Chartered Accountant for at leastfive years (achieved in full by the date of the Pathwayssubmission deadline);

● has worked with you for at least three of the last five years(achieved in full by the date of the Pathways submissiondeadline) and has detailed knowledge of your work byworking closely with you during this time;

● has a good disciplinary record; and

● is compliant with ICAEW continuing professionaldevelopment (CPD) regulations.

B) A member of a body with which ICAEW has a currentreciprocal membership agreement* AND who is eligiblefor ICAEW membership under the relevant reciprocalmembership agreement.

This member must also:

● have been a member of that body for at least five years(achieved in full by the date of the Pathways submissiondeadline);

● have worked with you for at least three of the last five years(achieved in full by the date of the Pathways submissiondeadline) and have detailed knowledge of your work byworking closely with you during this time;

● provide us with a letter from the reciprocal body whichqualifies them to act as a sponsor confirming:

– membership and date admitted to membership;

– they their membership has been gained by the normaltraining and education route (they may need to ask fortranscripts to evidence this);

– that they have a good disciplinary record, nooutstanding complaints against them and that theirprofessional body knows of no ethical or other reasonwhy they could not be admitted to ICAEW or advising usof the details of any outstanding complaint(s); and

– be compliant with the continuing professionaldevelopment (CPD) regulations of the professionalaccountancy body.

This letter must be issued and dated within the threemonths prior to the relevant Pathways submissiondeadline.

C) Where you work in an organisation that is an ICAEWauthorised training employer (ATE), the qualified personresponsible for training (QPRT) or person responsible fortraining (PRT) who is responsible for the ATE where youwork can serve as your sponsor.

● This sponsor does not need to know or have known youdirectly but they must complete sufficient due diligence tobe assured that the information provided by you in theapplication form and the answers to the Examination ofExperience are accurate and are a true representation ofyour work. This due diligence will include discussing yourapplication with your line manager.

● This sponsor must be of good standing. Therefore, wherethe QPRT/PRT is not an ICAEW Chartered Accountant, theywill need to provide a letter of good standing from theircurrent home professional body confirming:

– membership and date admitted to membership;

– that they have a good disciplinary record and nooutstanding complaints against them or advising us ofthe details of any disciplinary record or outstandingcomplaint(s); and

– they are compliant with the continuing professionaldevelopment (CPD) regulations of the professionalaccountancy body.

This letter must be issued and dated within the threemonths prior to the relevant Pathways submission deadline.

Your QPRT or PRT should have been in post as a QPRT orPRT for the ATE where you work for a period of at least 12 months.

Anyone acting as a sponsor and found to have testified inan inappropriate manner, for example failure to conductsufficient due diligence to verify that the evidenceprovided by you is accurate, will be liable to investigationand possible disciplinary or regulatory action.

IMPORTANT NOTEA family member is not necessarily disqualifiedfrom acting as a sponsor, but you must declare thisrelationship on the sponsor form – as long as theymeet all of the sponsor criteria.

Sponsor eligibility and guidance can also befound online at icaew.com/pathwaysFor more information about authorisedtraining employers please visiticaew.com/trainACA

*The bodies with which ICAEW has a current reciprocalmembership agreement are listed below.

● CAI – Chartered Accountants Ireland

● CICA – Canadian Institute of Chartered Accountants

● HKICPA – Hong Kong Institute of Certified Public Accountants

● ICAA – Institute of Chartered Accountants in Australia

● ICAS – Institute of Chartered Accountants of Scotland

● ICAZ – Institute of Chartered Accountants of Zimbabwe

● NZICA – New Zealand Institute of Chartered Accountants

● SAICA – South African Institute of Chartered Accountants

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ASSESSMENTTo apply through the Pathways route to membershipyour application must consist of:

● a completed application form;

● a letter from your current home professional body (see page 2);

● a completed Examination of Experience (see Section 3);

● a completed sponsor form (and where applicable, thesponsor's letter of good standing)(see Section 5); and

● the correct payment.

NUMBER OF PERMITTED ATTEMPTSApplicants are allowed a maximum of four attempts at theExamination of Experience.

ASSESSMENT DEADLINESPlease refer to icaew.com/pathways for details ofsubmission deadlines and results dates.

You will receive your results by letter and email. Results canalso be found on a published pass list on the website.

DO I NEED AN ICAEW PRACTISINGCERTIFICATE AS PART OF MY PATHWAYSTO MEMBERSHIP APPLICATION?If you are a sole practitioner or a principal (partner, directoror member of a limited liability partnership) of a firm offeringaccountancy services to the public within the EuropeanCommunity or if you wish to act as an insolvency practitioneror a responsible individual for audit, you will need to hold anICAEW practising certificate. To find out which accountancyservices require a practising certificate, please refer toicaew.com/regulations under Council statement onengaging in public practice. Please note that holding apractising certificate does not give you the right toundertake insolvency or audit work. You will need to beappropriately qualified and authorised under the insolvencyregulations or audit regulations. Please refer toicaew.com/regulations for details. For more informationplease refer to Section 2A.

There are certain exceptions to the above if you arepractising outside the UK and ROI and are licensed topractise by another body comparable to ICAEW, which isheadquartered in the country you are practising in. Formore information please see the practising certificateregulations at icaew.com/regulations

If as an ICAEW member, you are intending to act as a‘responsible individual’ within a firm of registered auditorsyou will need an ICAEW practising certificate, theappropriate (ie, audit) qualification and additionalrequirements will apply. Please see Sections 2A and 2B formore details.

GUIDANCE NOTESWhat is meant by a business or accountingenvironment?We do not expect all future members of ICAEW to work inpractice or in an accounting department in the business orpublic sectors. Our current members work across a diverserange of areas and sectors and we expect and encouragethis to continue. We expect applicants applying throughthe Pathways route to work or have worked in anaccounting/business environment for five years, but we donot expect your role necessarily to have been that of anaccountant. You may, for example, be a business manageror marketing manager. You should be able to demonstratethe key professional skills required in the Examination ofExperience. However, you can demonstrate these skills byholding one or more of a wide range of professional roles.

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PERSONAL DETAILS 1

Section 1: Pathways to membership APPLICATION FORM (TO BE COMPLETED BY ALL APPLICANTS)I apply to the council to be admitted as an Associate of The Institute of Chartered Accountants in England and Wales (ICAEW). For fullinformation please see regulations for Pathways to Membership at icaew.com/regulations

I undertake that, if admitted to membership of ICAEW, I will comply with the Royal Charters, bye-laws and regulations which at the timeof admission, or thereafter, are in force. In particular, I will, irrespective of the nature of the work in which I may be engaged:

● use my best efforts to further the objectives of ICAEW as set out in the Supplemental Charter;

● observe and uphold the ethical and professional standards of ICAEW;

● perform faithfully and promptly any service that I am retained or employed to undertake in my professional capacity; and

● provide promptly and willingly all such information and assistance as I am able, if asked to do so by ICAEW in pursuance of its duties.

Title

Male Female

First name(s)/given name(s)

Surname/family name

Date of birth

Home address

Town

Postcode/zip code

Country

Telephone number (including country code)

Mobile telephone number

Email address

/ / (dd/mm/yy)

YOUR EMPLOYMENT DETAILS

Current employer/organisation

Your job title

Address

Country

Telephone number (including country code)

Fax number

Email address

1 Using your personal information

We will treat your personal information collected in accordance with data protection legislation. We will use your information for administration, communication, research and tomonitor compliance with our regulations. To do this we will share your information with organisations that help us administer our training and exams. If you are successful in yourapplication we will share your information with the Chartered Accountants’ Benevolent Association (CABA), our district societies and with our business partners. We would like to keepyou informed about the finance and business topics that interest you. You can update your preferences at icaew.com/preferences.

We may transfer your information outside the European Economic Area (EEA) eg, to one of our offices. These countries may not have similar data protection laws to the EEA.So, if we do transfer your information we will take the necessary steps to ensure that your privacy rights are still protected.

For more information about our data protection policy please go to icaew.com/dataprotection

Your ICAEW number

(if known – you will have received this when you registered your interest in Pathways online)

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PROFESSIONAL QUALIFICATIONS AND MEMBERSHIPS

Which of these professional accountancy bodies do you belong to? Please give your membership number and date of admission.

ACCA Membership number Date of admission (dd/mm/yy)

CIMA Membership number Date of admission (dd/mm/yy)

CIPFA Membership number Date of admission (dd/mm/yy)

MICPA Membership number Date of admission (dd/mm/yy)

AICPA Membership number Date of admission (dd/mm/yy)

CPA Australia Membership number Date of admission (dd/mm/yy)

HKICPA Membership number Date of admission (dd/mm/yy)

ICAEW General Affiliate Membership number Date of admission (dd/mm/yy)

Other (please specify)

Membership number Date of admission (dd/mm/yy)

Membership number Date of admission (dd/mm/yy)

Membership number Date of admission (dd/mm/yy)

Membership number Date of admission (dd/mm/yy)

ETHNIC ORIGIN

Asian Pakistani

Asian Bangladeshi

Asian Other

Arab

Black Caribbean

Black African

White English

White Scottish

White Welsh

White British

White Irish

White Northern Irish

Black Other

Chinese

Malay

Other

Do not wish to say

ICAEW is committed to encouraging talented people into the profession from the broadest possible range of backgrounds. In order to help us understand the progress we are making we would like you to indicate your ethnicity.

/ /

/ /

/ /

/ /

/ /

/ /

/ /

/ /

/ /

/ /

/ /

/ /

White Other

Mixed – White and Black Caribbean

Mixed – White and Black African

Mixed – White and Asian

Mixed Other

Asian Indian

ICAEW has a number of reciprocal agreements and advanced credit arrangements with a range of international accounting bodies. If youare a member of a body other than ACCA, CIMA, CIPFA, MICPA, HKICPA, AICPA or CPA Australia please contact our membership advisers:

T +44 (0)1908 248 250 E studentsupport@icaew.com

ICAEW reserves the right to publish a list of the names of successful applicants on the website and/or in relevant press for promotional purposes. If you do not want to have your name included on such a list, please tick this box.

CURRENT EMPLOYMENT SECTOR (PLEASE TICK)

Practice Business Financial services Public sector

Other, please specify

If you work in practice, please tick all statements in the list below that apply:

I am a sole practitioner/partner/director – please read Section 2A as you may require an ICAEW practising certificate

I am an employee

The firm is conducting the regulated activities of audit and/or insolvency and/or investment business

The firm is currently regulated by ICAEW

The firm is currently regulated by another professional body (please state which)

The firm is interested in transferring its registration of regulated activities to ICAEW

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Section 2a: Pathways to membershipPRACTISING CERTIFICATE APPLICATIONYou should complete this section if you need a practising certificate; if you DO NOT, please go to Section 3.

YOUR EMPLOYMENT DETAILS

Will you remain as an employee? Yes (please provide your employer’s details) No

Title

First name(s)/given name(s)

Surname/family name

Organisation name

Office address

Postcode/zip code

Country

Telephone number (including country code)

THE PRACTICE

Please complete this section if you are a sole practitioner or a principal.

Either:A) I have established a practice named

You must enclose a specimen of your business letter heading(s) and a copy of your professional indemnity insurance quote (PII); or

B) I am part of an established practice named

You must enclose a specimen of your business letter heading(s), and a letter confirming partnership or admission to partnership and thatyour practice is covered by professional indemnity insurance (PII).

The registered address of the practice is:

Postcode/zip code

Country

Telephone number (including country code)

Fax number

Email address

Please note: Holding apractising certificate alone doesnot give you the right to sign aUK company audit report or toundertake insolvency work. Youmust be appropriately qualifiedand authorised by ICAEW towork in these areas.

Please visit icaew.com/pcfor further information.

1 For a full list of accountancy services which require a practising certificate please visit icaew.com/pc

Will I need an ICAEW practising certificate?

You must also apply for an ICAEW practising certificate if you:

● 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 offeringaccountancy services1 to the public within the European Community;

● are, or wish to act as an insolvency practitioner; or

● if you are looking to sign audit reports in the UK.

There are certain exceptions to the above if you are practising outside the UK and ROI and are licensed topractise by another body comparable to ICAEW, which is headquartered in the country you are practising in.For more information please see the practising certificate regulations at icaew.com/regulations.

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Practising certificate feePlease see the separate sheet with this application pack for practising certificate fees. If you are practising as a sole practitioner, or the sole directorand sole shareholder of a limited company, you will be exempt from the initial practising certificate fee and for the subsequent year’s fee. Forfurther details see icaew.com/regulations under, Regulations governing the power to waive, reduce, remit or refund fees and subscriptions.

DECLARATION

By signing and completing this application for a practising certificate you are also declaring that you:

comply with the fundamental principles set out in the Code of Ethics, section 100, and in particular section 130, Professionalcompetence and due care;

have completed the ‘Are You Ready to go into Practice?’ questionnaire, which can be downloaded at icaew.com/pc;

have complied with the CPD requirements of the body qualifying you for the Pathways programme for the two years precedingthis application;

maintain competence in the accountancy services you intend to provide; and

comply with the council’s professional indemnity insurance regulations.

Signature / /Date (dd/mm/yy)

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AUDITING IN THE UKIt is not possible to become a UK statutory auditor (‘responsible individual’) without first havingan appropriate (ie, audit) qualification under the Companies Act 2006. ICAEW’s appropriatequalification is the Audit Qualification (AQ).

ICAEW members (or members of other UK or international accountancy bodies) cannot sign UKstatutory reports on the strength of their membership alone. Further conditions must be met.

A member of ICAEW can act as a UK statutory auditor (‘responsible individual’) – ie, sign a UKcompany audit report – only if they:

(a) hold an appropriate (ie, audit) qualification under the Companies Act 2006; and(b) hold an ICAEW practising certificate; and(c) are registered with ICAEW or another RSB (recognised supervisory body) as a ‘responsibleindividual’ within a firm of registered auditors.

Your existing qualification, and the route that you took to get it, will determine whether you canobtain the ICAEW Audit Qualification.

Please note: Statutory auditis a strictly regulated area ofwork in the UK. Membershipof ICAEW does not conferauditing rights, and memberswho do not hold both anappropriate qualification andRSB (recognised supervisorybody) registration cannot signa UK statutory audit report.

Please note: Even if your current home body membershipentitles you to conduct statutory audits in another country,it will not entitle you to audit in the UK.

ACCA membersAs a member of ACCA, it is possible (but not automatic)that you already hold or can obtain ACCA’s appropriateaudit qualification, the PCAQ (Practising Certificate andAudit Qualification). If so, ICAEW can recognise your PCAQas part of the process to become a responsible individualwith ICAEW.

If you hold a current PCAQ with ACCA you should submit a copy of this with your application.

If you have not yet achieved your PCAQ; to avoidconsiderable further training and examinations, it isadvisable to complete the missing elements with ACCAbefore citing or transferring your PCAQ to ICAEW.

If you are interested in completing the missing elements ofan audit qualification with ICAEW, it is advisable to speak tous first as this may not be straightforward. You will need tocomplete a minimum of:a) three years with an ICAEW authorised training employer(ATE), of which two years must be in a firm of registeredauditors in the EU; and b) the ICAEW Case Study examination.

Applications will be assessed on a case-by-case basis and itis possible that further requirements, including additionalICAEW examinations, may be required. Please contact ourhelpline on +44 (0)1908 248 250 for further information orvisit icaew.com/aq

CIMA and CIPFA membersCIMA and CIPFA members can obtain the AuditQualification with ICAEW only if:(a) they re-qualify with ICAEW as a chartered accountantand, in so doing, meet the requirements of Schedule 11 ofthe Companies Act 2006; or(b) they qualify under the EU Statutory Audit Directiveas a migrant auditor; or(c) they hold an overseas audit qualification approved bythe UK Government.

Please contact our helpline on +44 (0)1908 248 250 forfurther information or visit icaew.com/aq

AICPA, HKICPA, CPA Australia, MICPA members Statutory audit is a strictly regulated area of work in the UKfor which you will need an appropriate qualification underthe UK Companies Act 2006 granted or recognised by a UKrecognised qualifying body (RQB). It is not possible forICAEW to recognise for UK purposes a non-UK auditqualification or licence already held by a CPA member inthe US, Hong Kong, Australia or Malaysia.

Members of AICPA, HKICPA, CPA Australia and MICPA canonly obtain a UK audit qualification if they re-qualify in theUK (eg, with ICAEW as a chartered accountant through thenormal training and education route) and, in so doing,meet the requirements of Schedule 11 of the CompaniesAct 2006.

Applications will be assessed on a case-by-case basis. Pleasecontact our helpline on +44 (0)1908 248 250 for furtherinformation or visit icaew.com/aq

OBTAINING THE APPROPRIATE QUALIFICATION FOR AUDIT

Section 2b: Pathways to membership DO YOU WISH/NEED TO SIGN AUDIT REPORTS IN THE UK?If ‘yes’, please read the below. If ‘no’ , please go to Section 3.

If you wish to sign UK audit reports, you will also need to hold a practising certificate – see Section 2A.

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You are required to complete an Examination of Experienceto demonstrate to ICAEW that you are qualified byexperience for membership and that you meet theappropriate standards for membership of ICAEW. Thisexamination requires demonstration of the sameprofessional skills as the Case Study taken by ACA students.

The Examination of Experience is designed to assess yourpast experience and achievements, your planning andanalytical skills, your professional judgement, your qualityof thought and your awareness of current and technicalissues.

Please reflect on your experience and achievements overthe past five years. Provide specific examples from withinthe last five years to demonstrate your professional skillsand expertise to answer the Examination of Experiencequestions (see page 12). You should provide enough detailto:

● enable your sponsor to identify the examples used and toverify that the information is accurate; and

● enable the examiner to gain a full understanding of yourexperience in order to judge whether you have shown anadequate level of expertise and professional judgement.

All examples provided will be treated as private andconfidential.

Do not include examples that are more than five years old.

Please follow the standard template in Section 6.

All submissions must be in English. You can view exampleanswer scripts on the website at icaew.com/pathways

How far back can I go for my evidence?Please provide details of your employment during the lastfive years. You should use your experience andachievements during this period to provide evidence ofyour suitability for membership.

Why might my application be rejected?Your application may be rejected from submission if:

● you and/or your sponsor do not meet the criteria; or

● your application form and/or Examination of Experiencesubmission is incomplete; or

● it has been advised or declared, that you havedemonstrated inappropriate conduct which has beendeemed unacceptable by ICAEW.

Why might my application fail?Your application may fail if:

● your answers to the Examination of Experience exceed6,000 words; or

● your answers to any of the questions within theExamination of Experience are insufficient; or

● you fail to pass the Examination of Experience.

We strongly recommend that before you submit yourapplication, you review the guidance notes from examiners,listen to the recorded webinar or attend a workshop. All ofthese will help you understand what is expected of you inyour application and Examination of Experience. You canaccess these from the register your interest page aticaew.com/pathways

If I am unsuccessful will my fee be refunded?If, for any reason, your application is unsuccessful, we willrefund your fee, minus an administration and assessmentcost of £275 including local taxes. ICAEW will refund thiscost after the relevant exam results release date.

If I am unsuccessful can I re-apply?You may re-apply until you reach the maximum of fourattempts at the Examination of Experience. You will need tomake full payment and a full resubmission for eachattempt.

EXAMINATION OF EXPERIENCE (TO BE COMPLETED BY ALL APPLICANTS)

Section 3: Pathways to membership

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USING THE TEMPLATE You must provide your answers using the standardtemplate report provided (see Section 6), including theuse of reference codes between the different sections.The report must consist of three parts.

PART 1Provide answers to the set questions (see below) using yourown work experience.

● The examples used must be referenced back to the listprovided in Part 3. You will only be assessed on Part 1of your report, Parts 2 and 3 will give the examiner acomplete understanding of your work experience.

● Your answers to the examination questions (Section 3,Part 1) should contain approximately 3,000 words intotal. Each answer should fill approximately one typed A4page (one side).

● Any extremes either side of this guide would suggest alack of experience or an inability to summarise conciselyso we will not assess any papers which are over6,000 words long.

Your answers must be produced as a word-processeddocument. You must provide your answers using thestandard template (see Section 6). Please note thathandwritten documents will not be assessed.

PART 2Summary CV/résumé providing dates of employment andemployers for at least the last five years, academic recordand other professional qualifications.

PART 3Description of jobs, roles and responsibilities for the last fiveyears (analysed between different employers, different roleswith a single employer, or different projects within a singlerole) together with a list of responsibilities, achievementsand skills developed for each job/role, with individualreference codes to the answers in Part 1.

RE-SUBMISSIONS

If I am re-submitting an attempt at the Examination of Experience, what does my re-submission need to look like?

If you have failed a previous attempt at the Examination ofExperience, you can re-submit at the next submissiondeadline. Applicants are entitled to a maximum of fourattempts at the Examination of Experience. If you are re-submitting, please provide the following:

• sponsor form (Section 5 of the application form) signedand dated within the last three months;

• you must check that your sponsor meets the full ICAEWsponsor requirements. You can see these aticaew.com/pathways

• declaration (Section 4 of the application form) – signedand dated within the last three months;

• an up to date letter from your professional body. Thismust be issued and dated within the last three monthsprior to the date of the Pathways submission deadline.Please see page 02 for details of the information requiredin this letter;

• the Examination of Experience – Part 1: only submit thequestions that you have previously failed;

• the Examination of Experience – Part 2: Summary ofemployment;

• the Examination of Experience – Part 3: Employmentdetails; and

• correct payment.

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3. Application of professional judgement3.1 Using your recent work experience, describe how youhave used professional judgement in choosing betweenoptions.

3.2 Using your recent work experience, describe how youhave applied professional judgement to prioritise issues.

Your answer should:

● focus on your application of professional judgement;

● use examples of client or internal business issues; and

● not deal with routine administrative matters.

For question 3.1:

● you should identify the options considered; and

● you should demonstrate your judgement in choosingbetween them.

For question 3.2:

● you should state the issues that you prioritised;

● you should demonstrate how you applied yourjudgement in prioritising them; and

● you should not just provide a list of steps or tasks withoutany prioritising criteria.

4. Development of commercial adviceUsing your recent work experience, describe two situationswhere you used your technical knowledge and/or practicalexperience to develop commercial advice.

Your answer should:

● identify two situations;

● contain a clear description of the technicalknowledge/practical experience used; and

● contain a clear description of practical commercialadvice given.

5. Approach towards ethical issuesUsing your recent work experience, demonstrate how youdealt with an ethical issue.

Your answer should:

● be within a financial or accounting context;

● have a high level of personal involvement;

● recount an actual ethical dilemma that you havefaced; and

● not be an account of you, your firm or your profession’sapproach to ethical training.

For further information and sample answers please see ourwebsite icaew.com/pathways

General advice on answering the questionsThe examiners are looking for evidence of personalinvolvement. Write your answers in the first person using ‘I’rather than ‘we’. If, in the example used, you are part of awider team, you must make your personal role and skillsused very clear.

The examiners will only use the information provided in thepaper you submit. You should choose the examples withcare, to best demonstrate your experience. They should beappropriate for a qualified accountant and not trivial or of aroutine administrative nature.

We advise you to use examples covering the whole fiveyears of experience, and not to use the same example foranswering all the questions. Your five years’ experience setout in Part 3 should be analysed between differentemployers, different roles with a single employer, ordifferent projects within a single role. You should referenceyour responsibilities, achievements and skills developed foreach job/role, to the answers.

The sample scripts and example answers are provided forillustrative purposes only and should not be copied in partor full to answer any of the questions (see page 3).

1. Identification of business issuesUsing your recent work experience, describe how youidentified two different business and/or technical financialissues.

Your answer should:

● identify two business and/or technical financial issuesthat you have dealt with; and

● focus on the process of how you identified the issuesrather than the outcome of identification (either worksubsequently carried out or advice given).

2. Analysis of issues2.1 Using your recent work experience, describe how youhave used your technical expertise and/or businessknowledge to analyse a business situation.

2.2 Using your recent work experience, demonstrate howyou have used numerical techniques to analyse a businesssituation.

Your answer should:

● use specific examples of your own work on projects orclients; and

● not use generic business situations, risk models orassurance approaches.

For question 2.1:

● you should clearly describe the technicalexpertise/business knowledge that you used; and

● you should clearly demonstrate the analysis undertakenrather than the outcome of the analysis (either worksubsequently carried out or advice given).

For question 2.2:

● you should clearly describe the numerical techniquesused (eg, financial statement analysis, financial dataanalysis, budget reviews, valuation models); and

● you should clearly show the analysis undertaken ratherthan the outcome of the analysis (either worksubsequently carried out or advice given).

EXAMINATION QUESTIONS

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Section 4: Pathways to membershipMANDATORY DECLARATIONS (TO BE COMPLETED BY ALL APPLICANTS)At the point of registration/application with ICAEW, individuals are required to declare any past act or default that might be perceived asbringing discredit on themselves, ICAEW or the profession of accountancy, however long ago the act or default occurred and wherever it tookplace. Acts or defaults occurring following registration with ICAEW should be declared to ICAEW as soon as is practicably possible. If you arefound to have failed to disclose relevant information, your registration/application may be revoked or membership prevented or withdrawn.

Please note that the provisions of s4.2 of the Rehabilitation of Offenders Act 1974 do not apply in the case of persons seeking to becomechartered accountants and a full and accurate response is therefore required even if your convictions are now regarded as spent.

Acts and defaults requiring disclosure include (but are not limited to):

● having been charged with or found guilty of (or having pleaded guilty to) any criminal offence (this includes receiving a caution,conditional caution, reprimand or final warning). You do not need to mention road traffic offences that did not lead to a disqualification;

● having at any time been declared bankrupt or having entered into an Individual Voluntary Arrangement or any composition withcreditors;

● having failed to satisfy a judgement debt;

● having been the subject of an investigation by or an adverse finding by a professional or regulatory body; or

● having had a Disqualification Order made, or having given a disqualification undertaking, under the Company Directors DisqualificationAct 1986, or similar overseas legislation.

If any of the acts or defaults listed above apply to you, or you think that there are similar matters which you should declare, please attachdetails with your application. Some of the matters listed are UK specific, but you should always declare any equivalent act or default whichoccurred outside the UK.

Do any of the above circumstances (or similar) apply to you?

Yes No

If you answered ‘yes’ to the above, please provide details below, or on a separate sheet.Please note that if you make a disclosure, this will not automatically result in your registration/application being refused. ICAEW may,however, wish to make further enquiries before reaching a decision.

Are you compliant with the CPD requirements of your professional body?

Yes No

DECLARATION

If you have any queries or concerns about these questions, please call +44 (0)1908 248 250.

● I confirm I live and work outside the UK.

● I understand that ICAEW will use this information only for the purposes of assessing this application, and that the information willotherwise remain confidential.

● I acknowledge that, even if I have met all of the requirements and conditions, ICAEW may, in its sole discretion, ask for additionalinformation from me or my sponsor, and may or may not approve this application.

● I understand that the right to use the designation ACA is at the discretion of ICAEW and the entitlement to membership and use of theletters may be removed by the council of ICAEW for cause.

● I hereby undertake that, if admitted to membership of ICAEW, I will be bound by the Royal Charter, bye-laws and regulations which atthe time of admission, or thereafter, are in force.

● I confirm that, to the best of my knowledge and belief, the information in this application is true and correct, and faithfully reflects myexperience relevant to this application.

● I confirm that I have gained membership of the professional body through the normal education and training route.

Print name

Signature / /Date (dd/mm/yy)

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YOUR CHECKLIST

Please ensure the following documents are fully completed before submitting them.

the application form

sponsor form (including where applicable, a letter of good standing from their home professional body – see page 03 for further details)

the application fee

the Examination of Experience

application for a practising certificate (if applicable)

the practising certificate fee (if applicable)

details of discreditable acts (if applicable)

a letter of good standing from your professional body – to be issued and dated within the three months prior to the relevant Pathwayssubmission deadline date – to confirm your membership AND you have a good disciplinary record AND that your membership hasbeen gained by the normal education and training route (you may need to ask for a transcript to evidence this) AND that you are compliant with the continuing professional development (CPD) regulations of the professional body

if applying for audit rights, a copy of your current audit and practising certificate.

Please send your papers to:

ICAEW Income & Credit ManagerRoom 29Metropolitan House321 Avebury BoulevardMilton KeynesMK9 2FZUK

Please ensure that your complete applicationarrives with ICAEW in time for the submissiondeadline as late entries may be rejected.

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SPONSOR FORM(TO BE COMPLETED BY YOUR SPONSOR)

The role of the sponsor is to verify that the informationprovided by the applicant in the application form and theanswers to the Examination of Experience are accurate and area true representation of the applicant’s work.

You must complete sufficient due diligence to be assured thatthe information provided by the applicant in the applicationform and the answers to the Examination of Experience areaccurate and are a true representation of the applicant's work.This due diligence should include discussing the applicationwith the applicant’s line manager(s).

Anyone acting as a sponsor and found to have testified in aninappropriate manner, for example failure to conduct sufficientdue diligence to verify that the evidence provided by theapplicant is accurate, will be liable to investigation andpossible disciplinary action.

A sponsor must fit into one of the following categories.

A) An ICAEW Chartered Accountant who:

● has been a member of ICAEW for at least five years(achieved in full by the date of the Pathways submissiondeadline);

● has worked with the applicant for at least three of the lastfive years (achieved in full by the date of the Pathwayssubmission deadline) and has detailed knowledge of theapplicant's work by working closely with them during thistime;

● has a good disciplinary record; and

● is compliant with ICAEW continuing professionaldevelopment (CPD) regulations.

B) A member of a body with which ICAEW has a currentreciprocal membership agreement* AND who is eligible for ICAEW membership under the relevant reciprocalmembership agreement.

This member must also:

● have been a member of that body for at least five years(achieved in full by the date of the Pathways submissiondeadline);

● have worked with the applicant for at least three of the last fiveyears (achieved in full by the date of the Pathways submissiondeadline) and have detailed knowledge of the applicant’s workby working closely with them during this time;

● provide us with a letter from the professional body thatqualifies them to act as sponsor confirming:

– membership and date admitted to membership;

– that their membership has been gained by the normaltraining and education route (they may need to ask fortranscripts to evidence this);

– that they have a good disciplinary record, no outstandingcomplaints against them and that their professional bodyknows of no ethical or other reason why they could not beadmitted to ICAEW or advising us of the details of anyoutstanding complaint(s); and

– be compliant with the continuing professional development

(CPD) regulations of the professional accountancy body.

This letter must be issued and dated within the three monthsprior to the relevant Pathways submission deadline.

C) Where the applicant works in an organisation that is anICAEW authorised training employer (ATE), the qualifiedperson responsible for training (QPRT at the ICAEWauthorised training employer) or person responsible fortraining (PRT) who is responsible for the ATE where theapplicant works can serve as sponsor.

● This sponsor does not need to know or have known theapplicant directly but they must complete sufficient duediligence to be assured that the information provided by theapplicant in the application form and the answers to theExamination of Experience are accurate and are a truerepresentation of the work of the applicant. This duediligence will include discussing the application with theapplicant’s line manager.

● This sponsor must be of good standing. Therefore, wherethe QPRT/PRT is not an ICAEW Chartered Accountant, theywill need to provide a letter of good standing from theircurrent home professional body confirming:

– membership and date admitted to membership;

– that they have a good disciplinary record and nooutstanding complaints against them or advising us of thedetails of any disciplinary record or outstandingcomplaint(s); and

– they are compliant with the continuing professionaldevelopment (CPD) regulations of the professionalaccountancy body.

This letter must be issued and dated within the threemonths prior to the relevant Pathways submission deadline.

Please note: The QPRT/PRT should have been in post as aQPRT/PRT for the ATE where the applicant works for a periodof at least 12 months.

Section 5: Pathways to membership

IMPORTANT NOTEA family member is not necessarily disqualified fromacting as a sponsor as long as they meet all of thesponsor criteria. This relationship must be declared inthe sponsor form.

*The bodies with which ICAEW has a current reciprocalmembership agreement are listed below.

● CAI – Chartered Accountants Ireland

● CICA – Canadian Institute of Chartered Accountants

● HKICPA – Hong Kong Institute of Certified PublicAccountants

● ICAA – Institute of Chartered Accountants in Australia

● ICAS – Institute of Chartered Accountants of Scotland

● ICAZ – Institute of Chartered Accountants of Zimbabwe

● NZICA – New Zealand Institute of CharteredAccountants

● SAICA – South African Institute of Chartered Accountants

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SPONSOR DETAILS (PLEASE PROVIDE YOUR DETAILS BELOW)

/ /Date of admission (dd/mm/yy)

/ /Date of admission (dd/mm/yy)

I am related to the applicant A family member is not necessarily disqualified from acting as a sponsor but you must declare this relationship.

Please state your relationship with the applicant eg, father, sister etc

APPLICANT’S DETAILS (PLEASE PROVIDE DETAILS OF THE APPLICANT BELOW)

First name(s)/given name(s)

Surname/family name

Employer or name of organisation

Position/job title

Country

If, as sponsor, you are unable to answer any of the following questions, you should explain why.

I am the QPRT/PRT

Please see full criteria listed above

I am CPD compliant I have included a letter of good standing (where applicable)

from my current home professional body (see page 03 for

further details)

I am an ICAEW member

Please see full criteria listed above

I am CPD compliant

First name(s)/given name(s)

Surname/family name

Employer or name of organisation

Position/job title

Address

Country

Telephone number (including country code)

ICAEW member number

Home professional body member number

Name of home professional body

I have included a letter of good standing (where applicable)

from the reciprocal body which qualifies me to act as a

sponsor (see page 03 for further details)

I am a member of a reciprocal bodyPlease see full criteria listed above

I am CPD compliant

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CONFIRMATION

I confirm that:

● to the best of my knowledge that the applicant lives and works outside the UK;

● I have met all the eligibility requirements as a sponsor;

● I have a good disciplinary record with ICAEW (or my relevant professional body);

● I have discussed with the applicant and completed sufficient due diligence to verify the authenticity of the information and evidence provided by the applicant in support of his/her application and Examination of Experience and that to the best of my knowledge and belief, it is correct; and

● I recommend the applicant for membership of ICAEW.

Sponsor signature

HOW DO YOU KNOW THE APPLICANT?

Sponsor – Please read and complete the below. (If you are acting as a sponsor as a QPRT of the organisation that the applicantworks for – please go straight to the ‘Confirmation’ section on this page)

You must have worked with the applicant for at least three of the last five years (achieved in full by the date of the Pathways submissiondeadline) and have detailed knowledge of the applicant's work by working closely with them during this time. Please explain how youfully meet this criteria.

/ /Date (dd/mm/yy)

Please declare here any disciplinary items on your record

Please provide the dates during which you worked closely with this applicant.

From to/ (mm/yy) / (mm/yy)

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Section 6: Pathways to membershipTEMPLATE FOR EXAMINATION SUBMISSION

APPLICATION FOR MEMBERSHIP TO ICAEW

PART 1: DEMONSTRATION OF PROFESSIONAL SKILLS

Please start each section on a new page.For each requirement, include relevant cross-references to your work, responsibilities, achievements and skills developed, as set out in Part 3.It is not necessary to include all the material included in Part 3.

1. Using your recent work experience, describe how you identified two different business and/or technical financial issues.

(a) First example

(b) Second example

2.1 Using your recent work experience, describe how you have used your technical expertise and/or business knowledge to analysea business situation.

2.2 Using your recent work experience, demonstrate how you have used numerical techniques to analyse a business situation.

3.1 Using your recent work experience, describe how you have used professional judgement in choosing between options.

3.2 Using your recent work experience, describe how you have applied professional judgement to prioritise issues.

4. Using your recent work experience, describe two situations where you used your technical knowledge and/or practical experience todevelop commercial advice.

(a) First example

(b) Second example

5. Using your recent work experience, demonstrate how you dealt with an ethical issue.

Examination of Experience

Full name

Address

Country

Telephone number and fax number (including country code)

Mobile telephone number

Email address

AMPLE SA

MPLE SAM

PLE

PART 3: EMPLOYMENT DETAILS

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PART 2: SUMMARY OF EMPLOYMENT

Education and professional qualifications.

Please provide a summary CV/résumé complete with dates of employment and employers for at least the last five years, academic recordand other professional qualifications.

One page per employer, or grade within one employer, or significant project. Ref

Brief summary of work.

My work involved/responsibilities included:

● 1/1

● 1/2

● 1/3

● 1/4

● 1/5

● 1/6

My achievements were/to date are:

● 1/7

● 1/8

● 1/9

● 1/10

● 1/11

● 1/12

● 1/13

The skills that I developed were/have developed are:

● 1/14

● 1/15

● 1/16

● 1/17

● 1/18

● 1/19

AMPLE SA

MPLE SAM

PLE

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Section 7: Pathways to membership FEES (TO BE COMPLETED BY ALL APPLICANTS)Examination of Experience feeAn Examination of Experience fee is required. This fee will cover the initial admission fee and annual ICAEW membership subscription. Please refer to page 4 for further details. The fees required are shown on a separate sheet and on the website at icaew.com/pathways

PAYMENT

Name of applicant

ICAEW number (if known)

Name of payee if not the applicant

Address

Postcode/zip code

Country

METHOD OF PAYMENT 1 PLEASE TICK ONE BOX

1 Under the tems of the Data Protection Act 1998 we are required to tell you that the collected data will only be used for the purposes specified.To see our full data protection policy, please visit our website, icaew.com/dataprotection

Print name

Signature / /Date (dd/mm/yy)

Valid from(Maestro and Amex only)

I enclose a cheque for £made payable to Chartac

Send cheque and your fully completed application form to

ICAEW Income & Credit ManagerRoom 29Metropolitan House321 Avebury BoulevardMilton Keynes, MK9 2FZUK

Complete the section to the leftand fax to + 44 (0)1908 248 064or post to the above address.

Expiry date(all cards)

Issue number(Maestro only)

Please charge my credit/debit card with the amount

of £

Card no:(Visa, Mastercard, Amex and Maestro only)

/ /mm / yy mm / yy

ICAEW FINANCE TEAM – TEAR HERE

✁

FOR YOUR OWN FINANCIAL PROTECTION, PLEASE DO NOT SEND ANY OF YOUR FINANCIAL INFORMATIONTO ANY OTHER ICAEW POSTAL ADDRESS OR PERSONAL EMAIL ADDRESS.

YOUR CHECKLIST

Please refer to the checklist on page 14 of this form to ensure you have included all the required documents with your completedapplication form.

Incomplete applications will be rejected, so please read this checklist carefully before submitting your Pathways application.

FOR ICAEW OFFICE USE ONLY

IMEM REG FEE REGIMEMAD c/code IMEM AffExamofExp

© ICAEW LPDDIG12820 01/14

ICAEWMetropolitan House 321 Avebury Boulevard Milton Keynes MK9 2FZ UK

T +44 (0)1908 248 250

E pathways@icaew.com

ICAEW is a world leading professional membership organisation thatpromotes, develops and supports over 142,000 chartered accountantsworldwide. We provide qualifications and professional development, shareour knowledge, insight and technical expertise, and protect the quality andintegrity of the accountancy and finance profession.

As leaders in accountancy, finance and business our members have theknowledge, skills and commitment to maintain the highest professionalstandards and integrity. Together we contribute to the success ofindividuals, organisations, communities and economies around the world.

Because of us, people can do business with confidence.

ICAEW is a founder member of Chartered Accountants Worldwide and the Global Accounting Alliance. www.charteredaccountantsworldwide.comwww.globalaccountingalliance.com