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Impact of LAW Global variant upon future auditor ACCA member.

Forums › ACCA Forums › General ACCA Forums › Impact of LAW Global variant upon future auditor ACCA member.

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Kim Smith.
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  • July 8, 2020 at 7:45 pm #576366
    tchindo@
    Participant
    • Topics: 1
    • Replies: 1
    • ☆

    hello sir, I’m here to get your help in order to clarify a shadow zone. I’ve heard that students who opted for LAW (Global variant) instead of English variant can’t work as auditor in UK when become ACCA member and specialised in audit. Is that statement true or false. please sir I need your explanation.
    kind regards.

    July 8, 2020 at 8:10 pm #576369
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8304
    • ☆☆☆☆☆

    See here https://www.accaglobal.com/gb/en/member/sectors/smp/practising-certificates-and-licences/apply-for-an-acca-practising-certificate-and-audit-qualification.html for an ACCA practising certificate and audit qualification, applicants must have:

    “successfully completed the UK or Irish variants of the following ACCA exams (or equivalent from previous syllabus):
    Corporate and Business Law
    Taxation
    Strategic Business Reporting
    Advanced Audit and Assurance”

    You should bear in mind, however, that if you sit the wrong “variant” there are ways in which this can be remedied post-qualification. Also, the number of qualified member requiring a practicing certificate is a minuscule percentage (i.e. only a very small proportion of members go on to become partners of audit firms).

    So to do GLO or any other variant Law exam is only a limitation on being an audit partner signing auditor’s reports – it would not in any way limit someone from being another member of an audit firm/team.

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