Do I have to gain audit work experience in order to practise as a Chartered Certified Accountant?
No. If you have gained little or no audit work experience, you may apply for an ACCA practising certificate. This certificate allows you to practise as a Chartered Certified Accountant. You can perform any activity constituting public practice but you cannot accept an appointment as an auditor or hold yourself out as being available to do so. However, members in Cyprus who hold an ACCA practising certificate may carry out audit work or other reserved work where authorised to do so by applicable law and where they are able to demonstrate such authorisation.
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