2010年起符合条件的AICPA会员可以申请ICAEW的会员资格

　　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.

　　想要申请成为ICAEW的会员，你必须符合以下特定的申请标准：ACCA，CIMA，CIFFA，MICPA，CPA Australia或AICPA的资格会员，并拥有至少五年的会员资格以及在会计或商务领域拥有相关工作经验者可以提出申请。

　　从2010年1月1日起，申请成为会员资格的标准开始实行新规定。如果你即将递交申请（下一次递交日期为2010年1月8日），请按照新的规定实行。

　　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.

　　申请要求 （要申请必须符合以下的一个条件）

　　正式的ACCA会员

　　CIMA会员

　　CIPFA会员

　　AICPA会员

　　澳洲CPA会员

　　MICPA会员

　　会员资格必须是通过考试和培训得到的，我们不接受任何通过与另一会计机构的互惠关系，全部学分豁免制或相关方法获得会员的申请。

　　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

　　你必须是五年以上的会员，并且拥有在会计和/或商务领域的相关经验。

　　遵守当前的专业会计机构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.

　　提供一封目前的专业机构提供的证明信：

　　确认您拥有良好的纪律，无突出批评，无任何道德上的或其他理由证明申请人不能加入ICAEW的问题；或者告知我处有关申请人的纪律记录或特别评价，并确认无任何道德或其他理由证明申请人不能加入ICAEW.

　　通过此方法（Pathway to Membership）加入ICAEW的AICPA和MICPA会员，必须保留原会员籍。

　　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.

　　您的会员申请需由一位保证人支持。保证人必须核实您所提供的申请表格上的信息，考试经验（Examination of Experience）的回答准确，以及确认是申请人的真实陈述。

　　保证人必须在申请表格中完成一份证明人表格。

　　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

　　如果我不是在为一家认可的ATE工作，谁能为我证明？

　　如果您正工作的公司不是ICAEW认可的，您的保证人必须是一位ICAEW会员。

　　该会员必须拥有ICAEW五年以上的会员资格。

　　你们必须认识三年或以上，并对您现在的工作有细致的了解，至好至少在过去五年中的三年和您工作相邻。

　　拥有良好的纪律记录。

　　遵守ICAEWDE的CPD规定。

　　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）。

　　如果我正在为一家认证的ATE工作，谁能为我提供证明？

　　如果你正在一家ATE工作，您的证明人可以是：

　　您工作公司的合格的培训人员（QPRT）；或者ICAEW会员，并与您相识至少三年，对您的工作职务了解细致，至好至少在过去五年中的三年，和您工作相邻。（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.

　　如果我的证明人是我工作公司的QPRT，我应该怎么做？

　　如果您的证明人是您工作公司的QPRT，他/她不需要直接认识你。然而你的QPRT必须担任QPRT至少12个月。

　　您的QPRT必须完成足够的尽职调查，确保您在申请单上所提供消息的真实性，以及考试经验回答的准确性，并确保这些是您的真实陈述。尽职调查将包含与您所在的部门经理的讨论。

　　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.

　　家庭成员可以做证明人吗？

　　申请人的家庭成员并不一定不能成为证明人，但是这一关系必须在证明人申请表上交代清楚。

　　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.

　　如果我的证明人没有达到要求，怎么办？任何作为证明人的人员，若被发现不合理作证，比如未做到足够的尽职调查便证明提供信息的真实性，将可能接受调查和被记录或调整行动。

　　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.