A holder of the UK Chartered Accountant (CA) credential may be eligible to sit for the International Qualification Examination (IQEX) if he or she meets the eligibility criteria set forth in the 2018 Mutual Recognition Agreement (MRA). Member in Good StandingYou must be a member in good standing with the Institute of Chartered Accountants of Scotland. Your application will not be complete without this Letter of Good Standing. EducationYou must meet one of the following education requirements:
ExaminationYou must meet one of the following:
ExperienceYou must meet the following experience requirement:
Continuing EducationYou must be in compliance with the CPE requirements of ICAS. Materials to Be SubmittedThe following documents must be submitted to support your application:
ExclusionsUK CAs who obtained their UK credential by qualifying under a reciprocal agreement that ICAS may have with another professional accountancy organization are not eligible under this agreement. This includes all mutual recognition agreements, reciprocal membership agreements, and similar agreements which ICAS may have or may have had at any time. |
FORMSLetter of Good Standing Scotland USEFUL LINKSMutual Recognition Agreement with Institute of Chartered Accountants of Scotland CONTACT USToll Free: 1.888.MY.NASBA Phone: 615.880.4250 Mail: IQEX Coordinator |
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