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Members of Overseas Accounting Bodies
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Approved Overseas Accounting Bodies 
The Institute of Chartered Accountants in Australia (the Institute) has reciprocity agreements with the following overseas accounting bodies:

 
Provided you are a current financial member in good standing of one of these approved accounting associations and you gained your membership through the normal education, professional examinations and service requirements, you may make an application for membership of the Institute. If approved you must retain membership of your overseas body. 
 
To apply you need to meet certain requirements including: 
 
Localising your knowledge 
You must demonstrate satisfactory understanding of Australian Corporations Law and Australian Taxation Law. Generally this requires completion of bridging studies through an accredited Australian higher education provider. 
 
Current members of the Global Accounting Alliance (GAA) partners are exempt from this requirement. However, it should be noted that members of the Institute of Chartered Accountants of Zimbabwe and a legally constituted state authority in the USA must fulfil this requirement. Members who are Principals in a public accounting firm or undertake work that requires a statutory registration will have to complete this additional study so they can obtain a Certificate of Public Practice.  
 
References 
You must include at least three (3) written references. These references are as follows:
  • At least one (1) person from the country in which the membership was obtained to testify as to the applicant’s professional ability (this person does not need to be a Chartered Accountant) and 
  • Two (2) from members of the Institute who are not related to you and have been members for at least three (3) years. 
    (Note: Referees who have been members of the Institute for less then three (3) years but have been members of your overseas professional body for at least five (5) years, are acceptable.)
 
Training and Development 
 
If you are a member of a GAA Institute or a legally constituted State Authority in the United States you have a choice as to whether you adhere to the T&D requirements of the Institute or your home body if audited. 
 
Fees 
You are required to pay an application fee which is not subject to GST, when you submit your application. The appropriate pro rata subscription amount will be sought from you if your application is successful. Current fees are displayed on the application form. 
 
The Procedure 
Your application should be submitted to the Member Admissions section of the Chartered Accountants Program & Admissions Division of the Institute in Sydney. You will be contacted if you are required to attend an interview. Once the application is processed you are notified in writing of the decision. If you are accepted into membership, your Certificate of Membership is sent to your local Institute office and you are invited to a Presentation Ceremony. You can, however, request that the certificate be sent to you direct. 
 
Members of other Overseas Accounting Bodies  
Members of other overseas accounting bodies are required to have an assessment completed of their qualifications to determine the requirements for membership. It is most likely that they will need to undertake further university study, pass the Institute's Chartered Accountants Program and also meet the service requirements for the program and membership. 
 
Overseas Application Form 
 
Australian Company Law and Taxation Law  
 
FAQs