Can I offer my services directly to the public without a practising certificate?
As an ACCA member, you may provide basic bookkeeping services which include: payroll; VAT; the recording of basic accounting data; and the preparation of accounting records to trial balance. However, you are not permitted to undertake work that falls within ACCA’s definition of public practice unless you hold an ACCA practising certificate or an ACCA practising certificate and audit qualification.