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those who can demonstrate that they obtained individual authorisation to undertake the audit of limited companies under
Sections 389(1)(b) or 389(2) of the Companies Act 1985 immediately before 1 January 1990 and the commencement of Section 25 Part II of Companies Act 1989 (or the Northern Ireland
91:(Members in good standing of ACCA and of the Institutes of Chartered Accountants in England and Wales, Scotland and Ireland, who are eligible to hold practising certificates, also have the right to apply for membership of AAPA under the terms of its bye-laws.)
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AAPA is not an examining body: all of its members have been admitted either because they have individual audit authorisation or because they have obtained a qualification from another body which is recognised for audit purposes in the UK.
64:. While maintaining its own separate and distinctive identity constitutionally, AAPA now benefits from a wide range of authorisation and support facilities through the ACCA.
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The AAPA was formed in 1978 as a professional body for auditors recognised individually under the
Companies Act 1948. AAPA achieved formal recognition by the
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after June 1991 under the terms of
Section 31 of the Companies Act 1989 and who have fulfilled the requisite experience requirements.
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As of 2008 the admission fee is £175. The annual subscription becomes payable from 1 January following the date of admission.
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At an
Extraordinary General Meeting on 24 June 1996, members of AAPA voted for the body to become a subsidiary company of the
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Membership is available to those who are in public practice (as principals or employees) in the following categories:
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and eligible AAPA members have since been entitled to use the designation
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those who hold the recognised professional qualification awarded by the
60:). AAPA is, therefore, a company limited by guarantee and registered in
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24:) is a British professional body for public accountants.
35:. In September 1991, AAPA achieved the status of a
104:Association of Chartered Certified Accountants
53:Association of Chartered Certified Accountants
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18:Association of Authorised Public Accountants
82:Association of International Accountants
31:in 1989 when the Companies Act received
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149:Accounting in the United Kingdom
29:Department of Trade and Industry
116:Certified Accounting Technician
154:Professional accounting bodies
110:Chartered Certified Accountant
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122:British qualified accountants
134:AAPA section of ACCA website
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37:Recognised Supervisory Body
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68:Application for membership
41:Registered Auditor
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