Register as practitioner

Apply for a Practicing Certificate.

A person must be a member of the Institute, i.e. a certified public accountant (CPA) or in the process of applying to be a CPA before she may apply for the issue of a practising certificate.

Any member who wishes to engage in public practice of accountancy shall apply to the President of the Institute to be so licensed. The application shall be supported by the following information:

1. Certificate of membership;
2. Evidence that the applicant is resident in Rwanda;
3. Evidence that the applicant has paid the prescribed fees;
4. Evidence of prior practical experience of at least two (2) years in a position of responsibility to manage audits or accounting assignments. He or she must also have a recommendation delivered by a Certified Public Accountant who confirms having supervised him or her and convinced of his or her proven experience and competence in independent auditing. However, requirements provided for in this point are not applicable to a member already involved in the practice of accountancy or independent auditing;
5. Evidence that the applicant has been registered as a tax payer.

Within thirty (30) days, the Governing Council of the Institute shall, in the prescribed form, license the applicant who satisfies the requirements. The license so issued shall be subject to renewal annually in accordance with the rules of the Institute.

Practicing Certificate Application Form