The TRE route allows for membership only.  However, it does not provide an opportunity to obtain an audit practicing certificate as it does not provide access to the UK Audit Qualification (AQ).

To achieve the AQ you would need to complete the following

• Classes/exams for TPS Assurance and Data, Financial Reporting, Business Taxation and Risk and Technology
• Completion of 12 month training contract in an Authorised Training Office (ATO) achieving at least 210 days of approved audit experience of which at least 105 days must be in UK statutory audit

We will require a Letter of good standing from CIPFA and confirmation of support from your employer (ATO) in order to enrol.

You can apply for a PC under the special entrant rules but would only obtain the AQ if followed the above path in order to also become a responsible individual.