Continuity of Practice

I am applying for a licence and will initially be under the 6 clients so will not have to agree with another accountant a continuity of practice arrangement.

I am hoping to have a provisional agreement set up for when I do pass the 6 clients (if I do). Can anyone confirm what the required criteria is for the accountants who the agreement is with and how this needs to be documented as proof? Ie. do they need to be qualified, be of a certain size etc?

Many Thanks



  • Davidbyworth
    Davidbyworth Registered Posts: 71
    Is anyone able to advise??
  • MarieNoelle
    MarieNoelle Moderator, MAAT, AAT Licensed Accountant Posts: 1,369
    Hi David, there's was a similar thread on this.
    I don't think there is a requirement for the accountants to be qualified (they need to have relevant knowledge I think) but can't find the relevant guidance on this. Maybe the MIP team could answer this?
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