Audit Qualification (AQ) It is not possible to become a UK statutory auditor (‘responsible individual’ or ‘RI’) without first having an appropriate qualification under the Companies Act 2006. ICAEW s appropriate qualification is the Audit Qualification (AQ).
Question: Do you wish / need to sign audit reports in the UK?
If the answer is ‘yes’ – please read the information on this web page.
If the answer is ‘no’ – this web page is not relevant to you.
Requirements
ICAEW members (or members of other UK or international accountancy bodies) cannot sign UK statutory reports on the strength of membership alone; further conditions must be met.