自2010年1月起通過(guò)培訓(xùn)及考試獲得AICPA會(huì)員資格5年或以上，可以通過(guò)Pathway方式申請(qǐng)直接獲得英國(guó)皇家特許會(huì)計(jì)師(ICAEW) ACA證書(shū)。
 

　　英格蘭及威爾士特許會(huì)計(jì)師協(xié)會(huì)(The Institute of Chartered Accountants in England and Wales），簡(jiǎn)稱(chēng)ICAEW，是英國(guó)六家特許會(huì)計(jì)師協(xié)會(huì)中*5的協(xié)會(huì)，同時(shí)也是英國(guó)和歐洲*5的會(huì)計(jì)行業(yè)組織， 擁有超過(guò)130,000名會(huì)員，分布在160多個(gè)國(guó)家的商業(yè)和公共部門(mén)中。ACA在獲得資格并工作十年后，通過(guò)一定測(cè)評(píng)即可獲得FCA(Fellow Chartered Accountant)的稱(chēng)號(hào)。
 

　　From 1 January 2010, the eligibility and criteria rules for Pathways to Membership applications will change. If you are applying for the next submission date (8 January 2010), these changes will apply.

　　Application requirements

　　To be eligible to apply under the Pathways programme you must be one of the following:

　　A full member of the Association of Chartered Certified Accountants (ACCA)

　　A member of the Chartered Institute of Management Accountants (CIMA)

　　A member of the Chartered Institute of Public Finance and Accountancy (CIPFA)

　　A member of the American Institute of Certified Public Accountants (AICPA)

　　A member of CPA Australia

　　A member of the Malaysian Institute of Certified Public Accountants (MICPA)

　　Membership must have been gained through the normal examination and training route. We do not accept membership obtained through reciprocity agreements, full credit/exemption schemes or similar schemes with another accountancy body.

　　You must also:

　　have a minimum of five years’ full membership and relevant post-qualification experience in an accounting and/or business environment

　　have complied with the CPD requirements of your existing professional accountancy body

　　provide us with a letter from your current professional body(ies):

　　confirming that you have a good disciplinary record , no outstanding complaints against you and that they know of no ethical or other reason why you could not be admitted to the ICAEW; or

　　advising us of the details of any disciplinary record or outstanding complaint(s) and confirming that there is no further ethical or other reason why you could not be admitted to the ICAEW.

　　AICPA and MICPA members who join the ICAEW under the Pathways to Membership scheme must maintain their home body membership.

　　Support by a sponsor

　　Your application for membership must be supported by a sponsor. The role of the sponsor is to verify that the information provided by you in the application form and the answers to the Examination of Experience are accurate and a true representation of your work.

　　Who can sponsor me if I don't work for an authorised training employer (ATE)?

　　If you work for an organisation that is not an ICAEW authorised training employer (ATE), your sponsor must be an ICAEW member. This member must:

　　have been a member of the ICAEW for at least five years

　　have known you for at least three years and have detailed knowledge of your work, ideally by working closely with you, for at least three of the past five years

　　have a good disciplinary record

　　comply with the ICAEW continuing professional development (CPD) regulations

　　Who can sponsor me if I do work for an authorised training employer (ATE)?

　　If you work for an ATE, your sponsor can be either:

　　the qualified person responsible for training (QPRT) at the organisation where you work; or

　　an ICAEW member who has known you for at least three years and has detailed knowledge of your work, ideally by working closely with you, for at least three of the past five years (as above). This member must have been a member of the ICAEW for a least five years.

　　What happens if my sponsor is the QPRT at my organisation?

　　If your sponsor is the QPRT at the organisation where you work, he/she does not need to know or have known you directly. However your QPRT should have been in post as a QPRT for a period of twelve months.

　　Your QPRT must complete sufficient due diligence to be assured that the information provided by you in the application form and the answers to the Examination of Experience are accurate and a true representation of your work. This due diligence will include discussing the application with your line manager.

　　Can a family member act as a sponsor?

　　A family member of the applicant is not necessarily disqualified from acting as a sponsor, but this relationship must be declared on the sponsor form.

　　What happens if my sponsor doesn't meet the standards required of them?

　　Anyone acting as a sponsor and found to have testified in an inappropriate manner, for example not doing sufficient due diligence to verify that the evidence provided by you is accurate, will be liable to investigation and possible disciplinary or regulatory action.