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Your business needs to be a registered auditor, sometimes known as a statutory auditor, if you want to audit company accounts.

To become a registered auditor contact the accountancy body that trained you or your staff to do audit work.


You or at least one of your staff must be a qualified auditor. Your business must also have professional indemnity insurance.

How to apply

You can register with the accountancy body you or your staff qualified with as an auditor unless it was either the:

  • Association of International Accountants (AIA)
  • Chartered Institute of Public Finance and Accountancy (CIPFA)

These don’t register auditors, so you’ll need to register with:

Accountants who qualified through AIA usually register with ICAEW.

Registering your business

Download and complete an application form from the accountancy body you’re registering with.

Registering individuals

You’ll also need to download or request:

  • separate forms for you or qualified employees who’ll do the work and sign off audits
  • affiliate forms for you or qualified staff who aren’t members of the body you’re registering with

Supporting information

You need to send supporting information with your application, such as:

  • your business’s existing or planned letterhead
  • your insurance policy and insurer’s contact details


The fee for registration depends on the body you’re registering with and your business.

You may be charged a fee for affiliates as well as your business.

You aren’t a registered auditor until you get a registration number from the professional body you’ve applied to.

Displaying your licence

You may have to put your registration number on your letterhead, or display it on your website or at your office. Check with your professional body for the rules.

Fines and Penalties

It’s illegal to audit if you’re not a registered auditor and you could be prosecuted.

You can have your licence taken away if you don’t carry out audit work to your professional body’s standards.

Your accountancy body can also fine you if you don’t send them information when they ask for it.