Frequently asked questions
Practical experience
When can I gain my practical experience?You can gain your practical experience before, during or after completion of the exams. There is no time limit to gaining practical experience or applying for Certified Accounting Technician status.
Can I use experience gained before I registered as a Certified Accounting Technician student towards the practical experience requirements?
Yes, provided that the experience is supervised, relevant and can be verified. You should record your previous experience in the TTR as soon as possible after registration as a Certified Accounting Technician student and have it verified by your previous supervisor.
Does my experience have to be gained in a specific role or business sector?
No. You may use experience gained in any accounting or accounting-related role, provided that it contributes to the achievement of the minimum competence requirements. The experience may be gained in any business sector or combination of sectors (e.g. public practice, corporate or the public sector).
Do I have to work for an organisation that has been approved by ACCA?
No. However ACCA encourages all employers of ACCA students to seek accreditation for the training support provided. This enables ACCA to provide employers with appropriate support and update them on relevant training issues.
Can lecturing experience count?
No. Lecturing experience may not count towards the practical experience requirements for the Certified Accounting Technician Scheme.
Can I use experience gained in a part-time or temporary position?
Yes, provided that the work experience is of a sufficient breadth and depth to contribute towards achieving the minimum competence requirements and that it is properly supervised. Work experience gained on a part-time basis can only count towards the practical experience requirements on a pro-rata basis. Therefore, wherever possible, it is advisable to obtain full-time work experience that is relevant, supervised and meets the Certified Accounting Technician competence requirements. As a guideline, ACCA considers full-time work experience to be 35 hours per week. 1,540 hours of part-time work equates to one year of full-time work experience.
What if I am self-employed?
In order for work experience to count towards the CAT practical experience requirements, it must be supervised and verified by a suitably qualified person (see the section on supervisory issues). Work as a self-employed person may contribute. While CAT students can provide basic book- keeping and certain other services direct to the public, this cannot constitute 'approved accountancy experience' and therefore may not count towards the practical experience requirements for the Certified Accounting Technician qualification. However, basic book- keeping and other accountancy work undertaken under supervision (e.g. on a sub-contract basis) may constitute 'approved accountancy experience'.
Completing the TTR
How much detail do I need to put in the TTR?Your descriptions should be as concise as possible but give sufficient explanation so that it is easy for your supervisor or anyone external to your organisation, to understand. You should avoid using jargon or abbreviations unless they are explained.
Can my TTR be completed retrospectively?
Experience gained prior to registration can count, however, you will need to be able to ask your previous supervisor to authenticate it and sign off any competences that you might have achieved at that time.
Can I use experience that I obtained when I was studying for another professional accountancy qualification?
Yes, provided that the experience is supervised, relevant and can be verified. ACCA is unable to accept the training records of another professional accountancy body because they are not based upon the achievement of the units of competence. You will need to record your previous experience in the TTR as soon as possible after registration as a Certified Accounting Technician student and have it verified by your previous supervisor.
I have achieved Level 2 and/or Level 3 NVQ in Accounting, but have chosen not to proceed to the Level 4 NVQ in Accounting. What practical experience must I achieve and how do I document this?
You must obtain at least one year's supervised work experience and complete the TTR. However, by achieving a Level 2 and/or Level 3 NVQ in Accounting, you will have demonstrated competence in some of the units required for the Certified Accounting Technician qualification. These NVQ achievements should be recorded in the TTR and will count towards the competence requirements for the Certified Accounting Technician qualification.
Supervisory issues
I am the most senior member of accounting staff in my organisation. Who should review my TTR?You should make arrangements for your organisation's auditors or accountants to sign the TTR1 Records and TTR2 Summary.
My supervisor has no professional accountancy qualification, but has considerable experience in finance. Can he/she verify my TTR1 Records and TTR2 Summary? Wherever possible, your supervisor should be a line manager or partner who is:
- a qualified Chartered Certified Accountant
- a Certified Accounting Technician
- a member of an accountancy or auditing body recognised by law in your country of employment, or a member of the Association of Accounting Technicians, or equivalent.
Can my current supervisor verify experience gained at a previous employer or in another department?
No. Your current supervisor is only responsible for verifying the experience gained under his/her supervision and the units of competence demonstrated in your current role. You should ensure that your TTR1 Records and TTR2 Summary are brought up to date and reviewed when you leave an employer or change departments.
Qualification and post qualification issues
I have passed the Certified Accounting Technician exams. Does that mean I am a Certified Accounting Technician and can use the letters 'CAT' after my name?No. Completion of the Certified Accounting Technician exams does not mean that you are a Certified Accounting Technician. In order to obtain Certified Accounting Technician status, in addition to passing the exams, you must demonstrate that you have either fulfilled the CAT practical experience requirements or achieved Level 4 NVQ in Accounting.
You may only refer to yourself as a Certified Accounting Technician, and use the letters 'CAT' after your name, when you have applied and been awarded Certified Accounting Technician status.
When I have obtained Certified Accounting Technician status may I refer to myself as a member of ACCA?
No. A member of ACCA is an individual who has completed ACCA's Professional Scheme exams, satisfied the practical experience requirements for ACCA membership, and been formally admitted to ACCA membership.
When I have obtained Certified Accounting Technician status, can I offer my services directly to the public?
If you hold Certified Accounting Technician status and are registered under ACCA's Professional Scheme register, you may provide basic book-keeping services.
However, you may not refer to your status as a Certified Accounting Technician or undertake work within the definition of public practice.
If you are a Certified Accounting Technician and are not registered under ACCA's Professional Scheme, you may undertake work that falls within ACCA's definition of public practice. ACCA's definition of public practice includes accepting appointment as an auditor1; signing or producing any report, or certificate on accounts, that a 'third party' may place reliance on; or holding yourself out as being available to undertake these activities. In this instance you may refer to your status as a Certified Accounting Technician and use the letters 'CAT' after your name. Please refer to ACCA's Global Practising Regulations for the full definition.
1 Certified Accounting Technicians may only carry out audit work or other reserved work where authorised to do so by applicable law.
I have obtained the Certified Accounting Technician qualification. How do I proceed to study for the ACCA Professional Scheme?
Once you have completed the Certified Accounting Technician exams, you will automatically be transferred to ACCA's Professional Scheme register and awarded exemption from Part 1 of ACCA's Professional Scheme exams provided that you are over 17 years of age. Automatic transfer will not take place if you indicated on your Technician Registration form (TR) that you did not want to be automatically transferred to the Professional Scheme register.
May I use the practical experience gained for my Certified Accounting Technician qualification towards the practical experience requirements for ACCA membership?
Yes. Please note that to meet the practical experience requirements for ACCA membership, you must demonstrate a minimum of three years' practical experience, and satisfy the requirements for membership.
What exemptions can I apply for when I have completed my practical work experience requirements?
When you have completed all the practical experience requirements, which includes the 3 mandatory units and 7 others (10 in total), and had this experience and your competence verified by your supervisor, you can claim exemption for the CAT Introductory Level papers. To do this you have to complete the TTR1 Report and TTR2 Summary, ticking the box indicated for exemptions, and submit to ACCA for assessment.
Exemptions applications have to be received by 31 January or 31 July respectively for the June and December exam sessions. Please note that exemption dates may be earlier if you have registered under a CAT Joint Examination Scheme. Please check dates in your CAT student handbook or with the Joint Scheme Partner. You do not have to pay for any exemption fees at Introductory Level.