Become a Member
The Certified Public Accountants Association is a not-for-profit professional membership organisation dedicated to representing the best interests of its members while upholding high professional and ethical standards.
Membership of CPAA provides practical support for accountants in public practice, enabling members to develop their practices, progress professionally, and demonstrate their commitment to high standards. We actively engage with Government, HMRC and other regulators to promote small practitioners.
We are proud to promote professionalism and integrity. Our rigorous entry requirements mean CPAA has a strong reputation for admitting members who are ethical, competent, and suitably experienced.
As a professional body, CPAA is committed to admitting only accountants who meet our minimum standards of competence, experience, and ethical conduct.
Applicants are assessed against the Learning Objectives underpinning CPAA’s qualifications, and all practising members must be appropriately regulated and supervised.
There are four principal routes to membership:
CPAA Professional Certification in Public Practice Accountancy
Applicants who successfully complete CPAA’s Professional Certification and pass all required assessments may apply for membership.
Membership of an Approved Professional Body
Members of a UK-based IFAC member body, or another professional body approved by CPAA, may be eligible for direct entry to membership. Please email admin@cpaa.co.uk to confirm if a body is approved.
Academic Qualifications
Applicants who hold a recognised UK undergraduate or postgraduate degree in accountancy, or are part-qualified with some recognised bodies and have at least two years’ recent experience in a UK public practice environment may qualify for membership.
Qualified By Experience
Applicants with a minimum of five years’ recent experience in a suitably senior role within a UK public practice setting may be eligible under the Qualified by Experience route.
Fellow Membership
Direct admission as a Fellow may be awarded to applicants who:
- Are Fellows of a UK-based IFAC member body, or another body recognised by CPAA; and
- Have at least five years’ recent, relevant accountancy experience in a senior role.
Practising Certificates
A Practising Certificate is required for members who act as principals in public practice.
- Applicants qualifying through the CPAA Professional Certification route must have at least two years’ recent experience in UK public practice.
- Members of an Approved Professional Body may qualify for a Practising Certificate automatically.
- All other applicants must demonstrate a minimum of five years’ recent experience in UK public practice.
All applicants for a Practising Certificate must have experience in:
- Preparing accounts for limited companies, including the application of the Companies Act 2006 and, where relevant, the Charities Act 2011; and
- United Kingdom taxation.
Recognised Professional Bodies
Members of the following professional bodies may apply for membership of CPAA:
- AAT (Association of Accounting Technicians)
- ATT (Association of Taxation Technicians)
- ACCA (Association of Chartered Certified Accountants)
- AIA (Association of International Accountants)
- AICPA/CIMA (Association of International Certified Professional Accountants/Chartered Institute of Management Accountants)
- CAI (Chartered Accountants Ireland)
- Chartered Institute of Taxation (CIOT)
- CIPFA (Chartered Institute of Public Finance Accountants)
- ICAEW (Institute of Chartered Accountants in England and Wales)
- ICAS (Institute of Chartered Accountants in Scotland)
- IAB (Institute of Accountants and Bookkeepers)
- IFA/IPA (Institute of Financial Accountants/Institute of Public Accountants)
Academic Route
Degrees must be awarded by a recognised UK university. You can check if the awarding instiution is recognised by checking here - https://www.gov.uk/check-university-award-degree
The following are acceptable qualifcations which can be used as a basis for applying for membership:
ACA (Awarded by the Institute of Chartered Accountants in England and Wales, Institute of Chartered Accountants in Scotland or Chartered Accountants Ireland)
ACA (Awarded by the Institute of Chartered Accountants in England and Wales) Part-Qualified having completed all Professional level exams
ACCA (Association of Chartered Certified Accountants) Professional Qualification
ACCA (Association of Chartered Certified Accountants) (before 2027) Part-Qualified having completed all Applied Skills papers
ACCA (Association of Chartered Certified Accountants) (after 2027) Part-Qualified having completed all Expertise papers
AIA (Association of International Accountants) Professional Qualification
CGMA (Chartered Global Management Accountant) Professional Qualification, awarded by the Chartered Institute of Management Accountants
CGMA (Chartered Global Management Accountant) Part-Qualified having completed the Management Level Case Study exam
IFA Direct (Institute of Financial Accountants) Part-Qualified having completed all Level 5 units plus Personal Taxation
CPAA welcomes applications from all accountants who believe they meet our entry criteria. Applicants must satisfy CPAA’s standards before admission, though we may provide guidance to help applicants become compliant.
Applicants are encouraged to review CPAA’s Constitution, which sets out the full requirements for membership, regulation, and oversight.
International members cannot be in practice.
Fit and Proper Person Requirement
All applicants must be assessed as fit and proper persons. In determining this, CPAA may consider whether the applicant has:
- Been convicted of a criminal offence
- Been subject to disciplinary action by CPAA or another professional or regulatory body
- Been, or is currently, under investigation in relation to their professional conduct
- Been made bankrupt or entered into a formal arrangement with creditors
- Been removed from an insolvency office holder role
- Been excluded from, or refused membership of, a professional body
- Been subject to a disqualification order or undertaking under the Company Directors Disqualification Act 1986 (or equivalent legislation)
- Been subject to a bankruptcy restriction order or undertaking under the Insolvency Act 1986 (or equivalent legislation)
Ethical Standards
All members must agree to be bound by the International Code of Ethics for Professional Accountants, issued by the International Ethics Standards Board for Accountants (IESBA).
Members holding a Practising Certificate must also agree to comply with the HMRC Standard for Agents and to disclose any breaches as required.
Practising Status
Applicants who are principals of an accountancy practice engaged in public practice in the United Kingdom, the Channel Islands, or the Isle of Man must apply for and hold a Practising Certificate at the point of admission.
CPAA may also require an applicant to hold a Practising Certificate where it reasonably determines that the applicant is acting as a principal in practice.
Applicants intending to establish a practice within six months of admission must also apply for a Practising Certificate.
Anti-Money Laundering (AML) Supervision
All members engaged in public practice must be supervised in accordance with the Money Laundering Regulations.
Applicants must evidence supervision by either:
- A recognised Professional Body Supervisor (PBS); or
- HMRC.
While the Government has announced its intention to make the FCA the sole supervisory authority for accountants, this change will require legislative action and no transition date has been confirmed. Until notified otherwise, accountants must continue to register with a PBS or HMRC.
Insurance Requirements
Members holding a Practising Certificate must maintain Professional Indemnity Insurance (PII) at the following minimum levels:
- Annual fee income of £60,000 or less: £150,000 each and every claim
- Annual fee income over £60,000 and under £400,000: 2.5 times annual fee income each and every claim
- Annual fee income of £400,000 or more: £1,000,000 each and every claim
UK-based members may be eligible to join the CPAA Member Insurance Scheme, which includes Professional Indemnity Insurance. Applicants must ensure the cover meets their individual requirements.
All applicants begin by completing an online application form, which gathers initial information to assess eligibility.
Applicants are then required to complete a detailed application, including the submission of supporting evidence such as qualifications and professional memberships.
Applicants who require or wish to hold a Practising Certificate must submit a separate application.
Applicants applying under the Academic Qualifications or Qualified by Experience routes must:
- Complete onboarding training via CPAA Learn; and
- Submit a detailed self-reflective statement covering their professional experience.
These submissions may be subject to external audit.
CPAA undertakes verification checks, including:
- Trust Online searches to support fit and proper assessments; and
- Practice verification via Experian Business Express for Practising Certificate applicants.
All applicants must provide:
- Government-issued photographic identification; and
- Proof of address.
Appeals and non-standard applications may be referred to the Membership Committee, or to the Board where appropriate.
Have questions or
comments?
If you have any questions regarding our services, please take a moment to view our FAQ's section. Here, you will find answers to some of the most commonly asked questions. This will help you quickly get the information you need and save you time.
Why Join the CPAA?
The CPAA is a professional accountancy association, we offer a number of benefits included within our membership to support the development of practices and practitioners. We work to represent the interests of our members, while also upholding high professional standards by ensuring all our members are ethical and competent accountants.
What are the Entry Requirements?
The above information provides the main requirements. Full details can be found in our Rules and Byelaws. If you want clarification on our requirements, contact admin@cpaa.co.uk
What are the Fees?
Details of our current fees can be found Here
Can I Get the Fees Refunded?
All applicants must pay the application fee when submitting their application for membership. A full refund can be requested for any reason within 14 days after payment is made. Refunds maybe considered on a case-by-case bases is there are exceptional circumstances, though refunds are not routinely made.
How Recognised is the CPAA?
CPAA is a specialist professional body for accountants in public practice. While it is smaller and more recently established than some of the UK’s longest-standing accountancy bodies, CPAA operates as a fully constituted professional association with clear regulatory responsibilities and robust governance arrangements.
Membership of CPAA is not required in order to act as an accountant or tax agent in the UK. However, CPAA membership provides formal professional recognition and demonstrates that a practitioner is subject to defined entry standards, ethical requirements, ongoing professional development, monitoring, and an independent disciplinary process.
CPAA’s Constitution sets out a comprehensive regulatory framework covering admission to membership, practising certificates, fit and proper assessments, ethical standards, compliance with anti-money laundering requirements, professional indemnity insurance, and disciplinary oversight. These arrangements provide assurance to clients, regulators, charities, lenders, and other third parties that CPAA members are held to clearly articulated and enforceable standards.
Many CPAA members also hold membership of other professional bodies, such as ACCA or ICAEW. In these cases, CPAA membership is often chosen for its specialist focus on small and micro-practices, its proportionate regulatory approach, and the practical relevance of its training and CPD.
CPAA is particularly well regarded for its practice-focused CPD programme, professional certification pathways, and accessible support for practitioners operating as sole practitioners or within small firms.
CPAA regularly engages with external stakeholders, including training providers, insurers, and charitable organisations, and continues to strengthen its regulatory framework to ensure it remains credible, transparent, and aligned with the expectations placed on UK professional accountancy bodies.
What is AML Supervision?
In accordance with the Money Laundering Regulations all accountancy service providers must be registered with a supervisory authority. If you are not regulated by a Professional Body Supervisor (OPBAS), you should register with HMRC
Do I Need to be a Member/ Have a Practising Certificate to Practice?
No, you do not need to be a member nor have a practising certificate with any organisation to register as a tax agent with HMRC. If you are a member of a professional body, they may require you to have their practising certificate to practice.
Are You Affiliated with any International Accountancy Bodies?
No, the CPAA is an organisation focused on UK based accountancy practitioners.
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