當取得美國CPA(AICPA)執照后，你就可以獲得換取英國財會證書申請ACA(CharteredAccountant)的機會。注：英格蘭及威爾士特許會計師協會（ICAEW）總部位于英國倫敦，是全球頂尖的會計職業組織，目前擁有138,000多名會員，分布在160多個國家的事務所、商業和公共部門等。)詳細的互換說明請參考ICAEW官方網站。

　　2010年1月起取得AICPA執照5年后可以直接獲得英國皇家特許會計師ACA。

The Pathways to Membership steps are set out as follows:

1. To be eligible to apply under the Pathways program you must be a member of the American Institute of Certified Public Accountants (AICPA), a CPA (US) is not good enough for this purpose.

2. You must also have a minimum of five years’ full membership and relevant post-qualification experience in an accounting and/or business environment.

3. You are required to provide a letter of good standing from AICPA to ICAEW for verification and confirmation of your current AICPA status.

4. Your application for membership must be supported by a sponsor. The role of the sponsor is to verify that the information provided by you in the application form and the answers to the Examination of Experience are accurate and a true representation of your work. The sponsor must complete the sponsor form in the application form.

5. If you are not working for a Authorized Training Employee (ATE) such as Big 4 accounting firms, the sponsor must be an ICAEW member for at least 5 years and know you for more than 3 year. If your sponsor is ATE and the Qualified Person Responsible for Training at the organization where you work, he/she does not need to know or have known you directly.

6. You are required to write up a practical experience assignment. Please refer to the attachment for an example.

7. Practicing Certificate. You must also apply for an ICAEW practicing certificate if you.