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Accounting and Corporate Regulatory Authority
Announcement

Practice Direction No. 2 of 2025: Professional Accountancy Experience Required Before Acquiring Audit Experience for Registration as a Public Accountant

Audience

Accountants

Accounting entities

Corporate service providers (CSPs)

News Topic

Accounting standards and sector regulation

27 October 2025

This article has been migrated from an earlier version of the site and may display formatting inconsistencies.

27 October 2025

This practice direction:

  1. revokes Practice Direction No. 2 of 2015: Professional accountancy experience required before acquiring Qualifying Audit Experience (QAE) for registration as a Public Accountant; and

  2. sets out the extent of professional accountancy experience an applicant must have before he or she can start acquiring the 2,500 hours of QAE that is required for registering as a public accountant under the Accountants Act 2004.

Click here to view the Practice Direction No. 2 of 2025 for more details.

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