Key points
ACRA requires at least 2,500 hours within five years before application. At least 1,250 hours must involve key audit functions under the same supervisor or within the same accounting entity. Eligible work can include audit management, quality review or technical roles, but those alternatives do not remove the key-function minimum.
Planning your next steps
The point from which hours may count depends on preceding professional experience. Supervision arrangements also depend on ACRA's assessment of the firm's quality controls. Up to 1,250 foreign hours may qualify subject to additional conditions. Maintain the experience records and applicant and audit-principal declarations; overseas experience requires supporting evidence and timely submission of the additional documents.
Official source
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