2010年起符合條件的AICPA會(huì)員可以申請(qǐng)ICAEW的會(huì)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(qǐng)成為ICAEW的會(huì)員，你必須符合以下特定的申請(qǐng)標(biāo)準(zhǔn)：ACCA，CIMA，CIFFA，MICPA，CPA Australia或AICPA的資格會(huì)員，并擁有至少五年的會(huì)員資格以及在會(huì)計(jì)或商務(wù)領(lǐng)域擁有相關(guān)工作經(jīng)驗(yàn)者可以提出申請(qǐng)。

　　從2010年1月1日起，申請(qǐng)成為會(huì)員資格的標(biāo)準(zhǔn)開(kāi)始實(shí)行新規(guī)定。如果你即將遞交申請(qǐng)（下一次遞交日期為2010年1月8日），請(qǐng)按照新的規(guī)定實(shí)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(qǐng)要求 （要申請(qǐng)必須符合以下的一個(gè)條件）

　　正式的ACCA會(huì)員

　　CIMA會(huì)員

　　CIPFA會(huì)員

　　AICPA會(huì)員

　　澳洲CPA會(huì)員

　　MICPA會(huì)員

　　會(huì)員資格必須是通過(guò)考試和培訓(xùn)得到的，我們不接受任何通過(guò)與另一會(huì)計(jì)機(jī)構(gòu)的互惠關(guān)系，全部學(xué)分豁免制或相關(guān)方法獲得會(huì)員的申請(qǐng)。

　　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(huì)員，并且擁有在會(huì)計(jì)和/或商務(wù)領(lǐng)域的相關(guān)經(jīng)驗(yàn)。

　　遵守當(dāng)前的專業(yè)會(huì)計(jì)機(jī)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(jī)構(gòu)提供的證明信：

　　確認(rèn)您擁有良好的紀(jì)律，無(wú)突出批評(píng)，無(wú)任何道德上的或其他理由證明申請(qǐng)人不能加入ICAEW的問(wèn)題；或者告知我處有關(guān)申請(qǐng)人的紀(jì)律記錄或特別評(píng)價(jià)，并確認(rèn)無(wú)任何道德或其他理由證明申請(qǐng)人不能加入ICAEW.

　　通過(guò)此方法（Pathway to Membership）加入ICAEW的AICPA和MICPA會(huì)員，必須保留原會(huì)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(huì)員申請(qǐng)需由一位保證人支持。保證人必須核實(shí)您所提供的申請(qǐng)表格上的信息，考試經(jīng)驗(yàn)（Examination of Experience）的回答準(zhǔn)確，以及確認(rèn)是申請(qǐng)人的真實(shí)陳述。

　　保證人必須在申請(qǐng)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(rèn)可的ATE工作，誰(shuí)能為我證明？

　　如果您正工作的公司不是ICAEW認(rèn)可的，您的保證人必須是一位ICAEW會(huì)員。

　　該會(huì)員必須擁有ICAEW五年以上的會(huì)員資格。

　　你們必須認(rèn)識(shí)三年或以上，并對(duì)您現(xiàn)在的工作有細(xì)致的了解，至好至少在過(guò)去五年中的三年和您工作相鄰。

　　擁有良好的紀(jì)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(rèn)證的ATE工作，誰(shuí)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(xùn)人員（QPRT）；或者ICAEW會(huì)員，并與您相識(shí)至少三年，對(duì)您的工作職務(wù)了解細(xì)致，至好至少在過(guò)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(yīng)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(rèn)識(shí)你。然而你的QPRT必須擔(dān)任QPRT至少12個(gè)月。

　　您的QPRT必須完成足夠的盡職調(diào)查，確保您在申請(qǐng)單上所提供消息的真實(shí)性，以及考試經(jīng)驗(yàn)回答的準(zhǔn)確性，并確保這些是您的真實(shí)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(qǐng)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(qǐng)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(méi)有達(dá)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(shí)性，將可能接受調(diào)查和被記錄或調(diào)整行動(dòng)。

　　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.