Can a line manager supervise my training towards an ACCA practising certificate or an ACCA practising certificate and audit qualification?
A Principal may delegate to an Authorised Supervisor the sign off of an individual’s Practising Certificate Training Record (PCTR) forms. The Authorised Supervisor does not need to hold an ACCA practising certificate or an ACCA practising certificate and audit qualification, or be a practising member of any other professional accountancy body which is recognised for audit purposes. However, the Principal must ensure that an Authorised Supervisor has the necessary qualifications and experience. The Authorised Supervisor must be a senior staff member in the organisation, have knowledge of the individual’s work and the training undertaken. The Principal must still consider your completed PCTR1 Record, Reflection and Review and should provide appropriate comments. The Principal will still retain overall responsibility for training and must therefore countersign completed training records to confirm the requirements for a practising certificate, or a practising certificate and audit qualifi
Related Questions
- How do I record my 12 months pre-membership training towards an ACCA practising certificate or an ACCA practising certificate and audit qualification?
- If I want to work in audit, can I apply for exemptions and subsequently apply for an ACCA practising certificate and audit qualification for the UK?
- Can a line manager supervise my training towards a practising certificate?
