Full guidance on whether or not a Practising Certificate is required can be found here.

On the same web page, you will also find our 'Guide to when a Practising Certificate is required' for further information. 

If you are still unsure about whether or not you require a Practising Certificate please contact us on 0131 347 0100 or email practicesupport@icas.com to speak to a member of our Practice Support team.