The pathway, approved by the Financial Reporting Council (FRC), offers a targeted and streamlined route for senior members of many internationally recognised accountancy bodies. Candidates complete only the UK specific competencies required by the regulator, supported by relevant practical experience, significantly reducing the assessment burden.

Because it focuses solely on what the UK regulator requires, the ICAS route involves fewer assessments than with previous programmes in the UK – meaning most candidates can achieve the AQ within two to three years, depending on their existing qualifications and post qualification experience.

Gail Boag, ICAS CEO, said: “This pathway recognises the depth of audit expertise already held by senior international professionals and channels it efficiently into UK practice.

“It reflects ICAS’ commitment to opening a faster, more streamlined route for talented auditors to gain the UK Audit Qualification and play a vital role in upholding audit quality across the UK.”

As a Recognised Qualifying Body under the UK Companies Act, ICAS is authorised to award the UK Audit Qualification. While the CA designation alone does not automatically confer the AQ, those who complete the pathway can go on to apply for an ICAS practising certificate and Responsible Individual (RI) status to undertake statutory audit in the UK.

The new route is aimed at established professionals and eligible applicants must be members in good standing of their home qualifying body (having qualified through a typical pathway and not by means of reciprocal membership), employed by an ICAS Authorised Training Office (ATO) and supported by their employer.