Do I have to undertake a minimum number of hours in audit to obtain an ACCA practising certificate and audit qualification?
You must obtain 30% of your post-membership training in audit work. The amount of audit work is expressed as a percentage of the total working time of the post-membership training period. At least 20% must be in company audit work i.e. audit work undertaken in organisations that have been established under the Companies Acts and whose financial reporting requirements are laid down in the Companies Acts. The Practising Certificate Training Record (PCTR) guidance notes provide further information about what qualifies as company audit work and what qualifies as ‘other’ audit work.
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