I hope you are all well. I am getting in touch as I am quite confused still. Do all members need to have a practising certificate? I have checked the website but I do not understand it too well.
This would be a MINORITY of members – e.g. the partners of accounting firms. The qualified managers, for example, do NOT need practicing certificates (e.g. they do not sign auditor’s reports). Accountants “in business” generally do not need practicing certificates – but those in a regulated industry (e.g. Irish investment business) do.