Reviewer: The reviewer does not need to be a qualified accountant but needs to be there to support you and oversee your training. This is often your line manager or similar.

Counselling member: The counselling member must be CA qualified (or equivalent) with a minimum of 3-years’ post-qualification experience. The counselling member may have less involvement than a reviewer, but not always.

Training principal: The training principal is a senior figure within the organisation and can ensure implementation of and adherence to the training policy within the Authorised Training Office. The training principal is primarily responsible for the organisation of student training.