Institute of Chartered Accountants of Scotland - Mutual Recognition

Mutual Recognition

The Institute has mutual recognition agreements in place with:

  • Institute of Chartered Accountants in England and Wales
  • Institute of Chartered Accountants in Ireland
  • Canadian Institute of Chartered Accountants
  • Institute of Chartered Accountants of Australia
  • New Zealand Institute of Chartered Accountants
  • South African Institute of Chartered Accountants
  • Hong Kong Institute of Certified Public Accountants

ICAS members may admit to full memberships of the above institutions after passing an aptitude test or subject to other specific requirements.

Members of equivalent bodies in other European Economic Area member states and Switzerland may also be admitted to membership after passing an aptitude test, provided they are a citizen of an EEA state or Switzerland.

A mutual recognition arrangement between the Institute and the Chartered Institute of Public Finance and Accountancy (CIPFA) was put in place in 1996, but was terminated by ICAS in 2005.

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