Become a public practitioner
Members interested in offering accounting services to the public must first apply for a Certificate of Public Practice (CPP). The following information provides an overview of CPP services, requirements and the application process.
Section 18 of the NZICA rules sets out the requirements for members wishing to offer services to the public relating to the following areas:
- the preparation of financial information
- assurance engagements
- taxation
- insolvency.
CPP requirements
To be issued a CPP, you must meet the following requirements:
- be a Chartered Accountant (CA)
- have been a CA for at least two years
- intend to offer accounting services to the NZ public
- have two years’ acceptable practical experience as a CA
- have attended an NZICA approved course for new practitioners within the preceding two years. Check for upcoming course dates.
- if admitted to NZICA membership through membership of an overseas accounting body, have completed approved courses in New Zealand Company and Partnership Law and New Zealand Taxation.
Members also have an obligation under the Code of Ethics to only undertake work for which they are competent.
Currently, members (other than provisional members) may earn fees up to $13,000 per annum (excluding GST) without requiring a CPP. This excludes assurance engagements which must be undertaken by a CA and statutory audits that must be conducted by a CPP holder.
Read the CPP Guidelines (PDF, 157 KB)
Read the NZICA Rules (PDF, 532 KB)
Read the History of Changes to NZICA Rules (PDF, 493 KB)
Read our Code of Ethics (PDF, 226 KB)
Applying for a CPP
To apply for a CPP, you'll need to complete the following forms and pay the CPP application fee. You'll need two character references to complete your application.
Complete the CPP Application Form (PDF, 460 KB)
Submit the Certificate of Acceptable Practical Experience (PDF, 211 KB)
Submit the Character Reference Form (PDF, 131 KB)
View our application forms and fees
The following details will also assist us in assessing your CPP application:
- business experience including your roles and responsibilities
- relevant continuing professional development
- an estimate of clients/fees (during your first year)
- your support network.
Practitioner support
If you're establishing a sole practice or your experience is outside a public practice environment, you’ll need an experienced public practitioner to support you during your first year of practice.
The purpose of the practitioner-support relationship is to provide you with guidance and support on ethical, professional, technical and practice management issues as you establish your new practice.
Submit the Practitioner Support Agreement Form (PDF, 118 KB)
Contact customer@nzica.com for more information.