An individual may call themselves a chartered accountant only if they are a member of ICAEW or of another chartered body it recognises, and overseas members must name the country of their qualification. A firm may use the description “chartered accountants” only if it meets ICAEW’s control tests, broadly that chartered accountants hold more than 50% of the votes, and every principal who is not a chartered accountant holds ICAEW affiliate status. ACCA applies its own rules to “Chartered Certified Accountants”.

Who can call themselves a chartered accountant?

ICAEW’s regulations on the use of the description define a chartered accountant as a member of ICAEW or of one of these bodies: the Institute of Chartered Accountants of Scotland (ICAS), Chartered Accountants Ireland, Chartered Accountants Australia and New Zealand, the Canadian Institute of Chartered Accountants, the South African Institute of Chartered Accountants and the Institute of Chartered Accountants of Zimbabwe.

ICAEW members use the designatory letters ACA or FCA. ICAEW says members of certain overseas accountancy bodies may describe themselves as chartered accountants and use ACA or FCA only if they include the country in which they qualified, for example “CA (South Africa)” or “ACA (Australia)”. The letters CA are a trademark registered by ICAS, and ICAEW tells its own members not to use them.

ICAEW states that it receives complaints each week about people who use the description, the letters ACA or FCA, or its logo without being entitled to. They are usually former members who still use the title, people who were never members, or members of overseas bodies. ICAEW asks them to sign a legally binding undertaking and, if they refuse or later breach it, seeks a High Court injunction.

What about chartered certified accountants?

“Chartered Certified Accountant” is ACCA’s title, and its members use the letters ACCA or FCCA. ACCA’s control and description factsheet says the descriptions “Chartered Certified Accountant(s)”, “Certified Accountant(s)”, “Statutory Auditor(s)” and “Registered Auditor(s)” must not form part of a practice name, nor may the letters ACCA or FCCA. A sole practitioner may use the plural “Chartered Certified Accountants” if they hold the appropriate certificate and either add “& Co.” after their name or trade under a business name different from their own name. Firms that do not meet ACCA’s ownership or board control criteria in regulation 15 have been able, since 15 December 2023, to apply under regulations 16 and 17 to use the description if day to day control rests with suitably qualified principals.

When can a firm describe itself as chartered accountants?

Under ICAEW’s regulations a firm can use the description if it is a “member firm” for this purpose and all its non chartered principals are ICAEW affiliates. A member firm means:

  • an ICAEW member in public practice as a sole practitioner
  • a partnership or limited liability partnership in public practice where chartered accountants or another member firm hold more than 50% of the voting rights on all, or substantially all, questions decided at partnership meetings
  • a company in public practice where at least 50% of the directors are chartered accountants or member firms, and chartered accountants or member firms hold more than 50% of the nominal value of the voting shares and more than 50% of the nominal value of voting and non voting shares combined

In a group, more than 50% of group income must come from public practice. ICAEW stresses that this definition differs from the one in its principal byelaws, and that being an ICAEW member firm for other purposes does not by itself allow use of the description.

What is general affiliate status?

A principal who is not a chartered accountant must hold some form of ICAEW affiliate status, for example as an audit, probate or insolvency affiliate, or as a general affiliate. For general affiliate status ICAEW must be satisfied that the applicant is or will be a principal in a member firm, is fit and proper and certified by at least two members, has signed an undertaking, and has relevant experience or qualifications. A general affiliate gains no right to use ACA or FCA or to describe themselves as a chartered accountant. ICAEW notes that a principal who belongs to another accountancy body, such as ACCA, still needs general affiliate status.

Can the description go in the firm or company name?

No. ICAEW’s helpsheet on practice names and letterheads says “Chartered Accountant(s)” cannot be used in a firm’s name, and member firms may not register domain names or trademarks containing “Chartered Accountants”, “ACA” or “FCA”. Separately, Companies House treats “Chartered Accountant” as a sensitive expression in a company name and asks for a letter or email of authorisation from the relevant professional body; “Chartered Certified Accountant” needs authorisation from ACCA, and “Chartered Management Accountant” cannot be used in a company or LLP name at all. For the wider naming rules see company name rules.

What must letterheads and websites show?

Any practice using the description that is not made up wholly of chartered accountants must distinguish chartered accountants from others on its letterhead. A company that chooses not to list its directors must keep a list that distinguishes chartered accountants and refer to it on the letterhead. The description may be coupled with “business advisers”, “tax consultants”, “management consultants” or another chartered title such as Chartered Tax Adviser, but only if the expertise or qualification is held. Non principals shown on stationery must be clearly distinguished from principals, and audit status may only be described using the fixed wording “Registered Auditor(s)”, “Statutory Auditor(s)” or the full ICAEW legend. Statutory disclosures for companies are covered in trading disclosures, and promotional claims in marketing rules for accountants.

What happens if a firm gets it wrong?

ICAEW says firms have a three month grace period under the regulations to fix a problem, provided specified conditions are met. A firm that carries on using the description when not entitled can be referred to the Practice Assurance Committee and face a penalty. Where a firm does not meet the tests, the ICAEW Regulation and Conduct Board has a discretionary power to grant a dispensation; ICAEW looks at whether chartered accountants control the accountancy and reserved services and decision making, for example through the articles or a shareholder agreement. A dispensation is not a one off, and later structural changes must be notified.

How does this work for a typical small firm?

Illustration only. An ICAEW chartered accountant and her husband, who is not an accountant, each own 50 shares in their practice company and are both directors. The firm’s website says “Chartered Accountants”.

  • Voting shares are split 50:50, so chartered accountants do not hold more than 50%. ICAEW identifies this spouse split as one of the most common failures.
  • Moving to a 51:49 split would meet the share tests, and with one of two directors chartered the 50% director test is met.
  • Because the husband remains a director, he must also obtain general affiliate status before the firm can use the description.

What mistakes come up most often?

ICAEW lists five: failing to obtain affiliate status for a non chartered principal; an equal split of voting rights; adding layers of ownership that break the tests; chartered accountant directors being outnumbered; and ignoring non voting shares. Others include continuing to use ACA or FCA after membership lapses, and assuming that holding an ICAEW practising certificate settles whether the firm may use the description.

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Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 8 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.