A holder of the UK Chartered Accountant (CA) credential may be eligible to sit for the International Qualification Examination (IQEX) if he or she meets the eligibility criteria set forth in the 2018 Mutual Recognition Agreement (MRA).
Member in Good Standing
You must be a member in good standing with the Institute of Chartered Accountants of Scotland. Your application will not be complete without this Letter of Good Standing.
You must meet one of the following education requirements:
You must meet one of the following:
You must meet the following experience requirement:
You must be in compliance with the CPE requirements of ICAS.
Materials to Be Submitted
The following documents must be submitted to support your application:
UK CAs who obtained their UK credential by qualifying under a reciprocal agreement that ICAS may have with another professional accountancy organization are not eligible under this agreement. This includes all mutual recognition agreements, reciprocal membership agreements, and similar agreements which ICAS may have or may have had at any time.
Letter of Good Standing Scotland
Mutual Recognition Agreement with Institute of Chartered Accountants of Scotland
Toll Free: 1.888.MY.NASBA
Mail: IQEX Coordinator
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