2010年起符合條件的AICPA會員可以申請ICAEW的會員資格

　　In order to join the ICAEW via Pathways to Membership，you must meet certain application criteria. Qualified members of ACCA，CIMA，CIPFA，MICPA，CPA Australia or AICPA with a minimum of five years' full membership and post-qualification experience in an accounting and/or business environment may apply.

　　From 1 January 2010，the eligibility and criteria rules for Pathways to Membership applications will change. If you are applying for the next submission date（8 January 2010），these changes will apply.

　　想要申請成為ICAEW的會員，你必須符合以下特定的申請標準：ACCA，CIMA，CIFFA，MICPA，CPA Australia或AICPA的資格會員，并擁有至少五年的會員資格以及在會計或商務領(lǐng)域擁有相關(guān)工作經(jīng)驗者可以提出申請。

　　從2010年1月1日起，申請成為會員資格的標準開始實行新規(guī)定。如果你即將遞交申請（下一次遞交日期為2010年1月8日），請按照新的規(guī)定實行。

　　Application requirements To be eligible to apply under the Pathways programme you must be one of the following：

　　A full member of the Association of Chartered Certified Accountants （ACCA）

　　A member of the Chartered Institute of Management Accountants （CIMA）

　　A member of the Chartered Institute of Public Finance and Accountancy （CIPFA）

　　A member of the American Institute of Certified Public Accountants （AICPA）

　　A member of CPA Australia

　　A member of the Malaysian Institute of Certified Public Accountants （MICPA）

　　Membership must have been gained through the normal examination and training route. We do not accept membership obtained through reciprocity agreements，full credit/exemption schemes or similar schemes with another accountancy body.

　　申請要求 （要申請必須符合以下的一個條件）

　　正式的ACCA會員

　　CIMA會員

　　CIPFA會員

　　AICPA會員

　　澳洲CPA會員

　　MICPA會員

　　會員資格必須是通過考試和培訓得到的，我們不接受任何通過與另一會計機構(gòu)的互惠關(guān)系，全部學分豁免制或相關(guān)方法獲得會員的申請。

　　You must also：

　　have a minimum of five years' full membership and relevant post-qualification experience in an accounting and/or business environment

　　have complied with the CPD requirements of your existing professional accountancy body

　　你必須是五年以上的會員，并且擁有在會計和/或商務領(lǐng)域的相關(guān)經(jīng)驗。

　　遵守當前的專業(yè)會計機構(gòu)CPD要求。

　　provide us with a letter from your current professional body（ies）：

　　confirming that you have a good disciplinary record ， no outstanding complaints against you and that they know of no ethical or other reason why you could not be admitted to the ICAEW； or advising us of the details of any disciplinary record or outstanding complaint（s） and confirming that there is no further ethical or other reason why you could not be admitted to the ICAEW.

　　AICPA and MICPA members who join the ICAEW under the Pathways to Membership scheme must maintain their home body membership.

　　提供一封目前的專業(yè)機構(gòu)提供的證明信：

　　確認您擁有良好的紀律，無突出批評，無任何道德上的或其他理由證明申請人不能加入ICAEW的問題；或者告知我處有關(guān)申請人的紀律記錄或特別評價，并確認無任何道德或其他理由證明申請人不能加入ICAEW.

　　通過此方法（Pathway to Membership）加入ICAEW的AICPA和MICPA會員，必須保留原會員籍。

　　Support by a sponsorYour application for membership must be supported by a sponsor. The role of the sponsor is to verify that the information provided by you in the application form and the answers to the Examination of Experience are accurate and a true representation of your work.

　　您的會員申請需由一位保證人支持。保證人必須核實您所提供的申請表格上的信息，考試經(jīng)驗（Examination of Experience）的回答準確，以及確認是申請人的真實陳述。

　　保證人必須在申請表格中完成一份證明人表格。

　　Who can sponsor me if I don't work for an authorised training employer （ATE）？If you work for an organisation that is not an ICAEW authorised training employer （ATE）， your sponsor must be an ICAEW member. This member must：

　　have been a member of the ICAEW for at least five years

　　have known you for at least three years and have detailed knowledge of your work， ideally by working closely with you， for at least three of the past five years

　　have a good disciplinary record comply with the ICAEW continuing professional development （CPD） regulations

　　如果我不是在為一家認可的ATE工作，誰能為我證明？

　　如果您正工作的公司不是ICAEW認可的，您的保證人必須是一位ICAEW會員。

　　該會員必須擁有ICAEW五年以上的會員資格。

　　你們必須認識三年或以上，并對您現(xiàn)在的工作有細致的了解，至好至少在過去五年中的三年和您工作相鄰。

　　擁有良好的紀律記錄。

　　遵守ICAEWDE的CPD規(guī)定。

　　Who can sponsor me if I do work for an authorised training employer （ATE）？If you work for an ATE， your sponsor can be either：

　　the qualified person responsible for training （QPRT） at the organisation where you work； or an ICAEW member who has known you for at least three years and has detailed knowledge of your work， ideally by working closely with you， for at least three of the past five years （as above）。

　　如果我正在為一家認證的ATE工作，誰能為我提供證明？

　　如果你正在一家ATE工作，您的證明人可以是：

　　您工作公司的合格的培訓人員（QPRT）；或者ICAEW會員，并與您相識至少三年，對您的工作職務了解細致，至好至少在過去五年中的三年，和您工作相鄰。（同上）

　　What happens if my sponsor is the QPRT at my organisation？

　　If your sponsor is the QPRT at the organisation where you work， he/she does not need to know or have known you directly. However your QPRT should have been in post as a QPRT for a period of twelve months.

　　Your QPRT must complete sufficient due diligence to be assured that the information provided by you in the application form and the answers to the Examination of Experience are accurate and a true representation of your work. This due diligence will include discussing the application with your line manager.

　　如果我的證明人是我工作公司的QPRT，我應該怎么做？

　　如果您的證明人是您工作公司的QPRT，他/她不需要直接認識你。然而你的QPRT必須擔任QPRT至少12個月。

　　您的QPRT必須完成足夠的盡職調(diào)查，確保您在申請單上所提供消息的真實性，以及考試經(jīng)驗回答的準確性，并確保這些是您的真實陳述。盡職調(diào)查將包含與您所在的部門經(jīng)理的討論。

　　Can a family member act as a sponsor？A family member of the applicant is not necessarily disqualified from acting as a sponsor， but this relationship must be declared on the sponsor form.

　　家庭成員可以做證明人嗎？

　　申請人的家庭成員并不一定不能成為證明人，但是這一關(guān)系必須在證明人申請表上交代清楚。

　　What happens if my sponsor doesn't meet the standards required of them？Anyone acting as a sponsor and found to have testified in an inappropriate manner， for example not doing sufficient due diligence to verify that the evidence provided by you is accurate， will be liable to investigation and possible disciplinary or regulatory action.

　　如果我的證明人沒有達到要求，怎么辦？任何作為證明人的人員，若被發(fā)現(xiàn)不合理作證，比如未做到足夠的盡職調(diào)查便證明提供信息的真實性，將可能接受調(diào)查和被記錄或調(diào)整行動。

　　Practising CertificateYou must also apply for an ICAEW practising certificate if you：

　　are， or wish to act as an insolvency practitioner

　　are， or wish to act as a responsible individual for audit

　　are a sole practitioner of accountancy services within the European Community

　　are a principal （partner， director or member of a limited liability partnership） of a firm offering accountancy services to the public within the European Community

　　You will need to hold an ICAEW practising certificate even if you hold one issued by another professional accountancy body.

　　For full details， please refer to the Pathways to Membership application pack.

　　Auditing in the UKStatutory audit is a strictly regulated area of work in the UK. Membership of the ICAEW does not confer auditing rights， and members who do not hold an appropriate qualification and RSB （recognised supervisory body） registration cannot sign a UK statutory audit report.

　　Your existing qualification， and the route that you took to get it， will determine whether you can obtain an appropriate （ie audit） qualification with the ICAEW.

　　For full details， please refer to the Pathways to Membership application pack.

　　Please contact our membership advisers on +44 （0）1908 248 040 or email pathways@icaew.com if you require any further guidance or advice on this route to membership.