Associate Chartered Accountant

IMPORTANT NOTE: Entry to the ACA College closed on 30 June 2018. This means:

If you are a student currently completing the ACA academic requirements: You will have until 30 June 2020 to complete the ACA academic study, and then until 30 June 2022 to complete the practical experience requirements and Professional Ethics course. You will then need to apply for full ACA membership by 1 October 2022.

If you are a Provisional ACA member: You have until 30 June 2020 to complete the ACA practical experience requirements and Professional Ethics Course, and must apply for full ACA membership by 1 October 2020.

If you are a current ACA member: You can remain as an ACA or transfer to CA membership subject to meeting certain criteria – read more below.

Current ACA members

ACA membership is remaining open for current members. You can retain your designation and remain an ACA. ACA membership closed to new entrants on 30 June 2018.

If you would like to move from ACA to CA, you will need to complete transfer requirements depending on your date of admission to ACA and work experience, as follows:

For those admitted to ACA membership prior to 1 January 2002

For those admitted to ACA membership between 1 January 2002 and now

  • Length of relevant work experience post ACA admission: => 10 years

    Transfer requirements: None

    Documentation required:

    • 2 references from current full CA members validating your work experience
    • CV evidencing length and content of relevant experience
    • ACA to CA transfer application form
    • If admitted from 2006 onwards a copy of your degree certificate or academic transcript that evidences completion of a degree.

    Note: ACAs transferring under this option are not eligible to receive GradDip CA or GAA reciprocity unless the full CA Program is undertaken.

    If you have undertaken CA Program modules in the past, your eligibility to transfer to CA under the above experience pathway option will depend on your progress through these modules.  Please contact us if you would like to discuss. 

  • Length of relevant work experience post ACA admission: 5-10 years

    Transfer requirements: Completion of CA Capstone module

    Documentation required:

    • 2 references from current full CA members validating your work experience
    • CV evidencing length and content of relevant experience
    • ACA to CA transfer application form
    • If admitted from 2006 onwards a copy of your degree certificate or academic transcript that evidences completion of a degree.

    Note: ACAs transferring under this option are not eligible to receive GradDip CA or GAA reciprocity unless the full CA Program is undertaken.

  • Length of relevant work experience post ACA admission: < 5 years

    Transfer requirements: Completion of full CA Program and 2 years mentored experience with logbook.

    You can apply for exemption from up to 2 out of 4 CA technical modules on the basis of relevant accounting experience. To apply for an exemption you must have been employed at the level of Manager or above in the relevant field for at least two of the past five years.

    Documentation required:

    Full CA Program documentation:

    • Final mentors report evidencing 2 years (post ACA admission) Approved employment (1 Technical area at a Level 3 and all Non- technical @ Level 3)
    • Professional Reference
    • Member reference
    • NB: References must be from 2 different people
    • MOJ report
    • Police clearance certificate (if applicable)
    • Copy of a legal document confirming change of name (if applicable)

    Note: If you have undertaken CA Program modules in the past, your eligibility to transfer to CA under the above experience pathway options will depend on your progress through these modules.  Please contact us if you would like to discuss. 

If you hold a Fellowship and elect to transfer to CA, we will action the necessary Council approval for your Fellowship to be transferred from FACA to FCA.

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Complete your provisional membership application

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ACA admission requirements:

Academic requirements

To qualify for entry to the ACA program you will need a completed bachelor’s degree from one of our accredited tertiary institutions, covering specific accounting and business topics.

If you studied overseas, you need to apply for a standard assessment of your qualification.

Entry requirements

Find out exactly what is required for ACA entry

Practical experience

You are required to complete a year of relevant accounting employment and a year of approved employment.

Each role must be at least 17.5 hours per week for a minimum duration of three months (full time equivalent based on a 35 hour week).

Relevant accounting employment

Relevant accounting employment must provide a depth of experience in at least one of the following areas:

  • financial accounting
  • auditing
  • general practice
  • management accounting
  • taxation
  • financial management
  • treasury
  • academia
  • information systems
  • comparable sub-divisions of accounting

This experience must have been verified by your supervisor or manager and reviewed by a CA who has been a member for at least five years.

Relevant Accounting Employment Form

Download the Verification of Relevant Accounting Employment form

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Approved employment

You also need to have completed one year of approved employment at an Approved Training Employer (ATE) under the guidance of a CA ANZ recognised mentor.

You need to have developed technical competence to an Intermediate level (level 2) in one of the following areas:

  • accounting academic
  • accounting information systems
  • auditing
  • external reporting
  • financial management
  • financial advice
  • insolvency and reconstructions
  • management accounting
  • taxation

Additionally, you need to have developed non-technical competencies to an Intermediate level (level 2) in all of the following areas:

  • teamwork
  • organisational skills
  • research and evaluation
  • decision making
  • exercising ethical and professional behaviour
  • communication and interpersonal skills

Professional Ethics (PETH) 

A distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest. Chartered Accountants ANZ advances and upholds this responsibility by requiring its members to maintain and observe a high level of professional and ethical conduct at all times.

This course will provide an understanding of the accounting profession in New Zealand and it will explain the role of Accounting Technicians (AT) and Associate Chartered Accountants (ACA) in upholding their responsibilities both as advocates of public interest and as members of CA ANZ. 

Key features of the 2018 Professional Ethics (2018 PETH) course include:

  • 25 hours of online study covering 11 learning units.
  • 90-minute multiple choice, closed-book, paper-based examination held throughout New Zealand.
  • The cost for six weeks access to the online study and the examination is $345 including gst.
  • You need to be a provisional AT or provisional ACA member before you can register for the PETH course.

Applying for Full ACA Membership

If you have completed the practical experience requirements and PETH, you can apply for full ACA membership online by logging into our website.

To apply online you will need the following documentation:

  • Relevant Accounting Employment Form
  • Mentors Final Report
  • Mentors Interim Report (if applicable)
  • Professional Reference
  • Member Reference
    Your Professional and Member references must be completed by two different people
  • A copy of a legal document confirming your change of name, such as a marriage certificate or deed poll (if applicable).
  • Criminal Conviction Information letter supplied by the New Zealand Ministry of Justice. These can be obtained by requesting a Criminal Conviction History from the Ministry’s website.
  • If you have lived in a country other than New Zealand or Australia for periods of 12 months or more during the last 10 years, you are required to obtain a police clearance certificate(s) from the country or countries you have lived. The certificate must be a scanned copy of the original that is dated within 6 months of your application. Further information regarding this certificate can be found on the New Zealand Immigration website. 

Each application will be considered on its merits and any details of any convictions will be kept confidential.

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Your journey to full membership.

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