If you want your firm to become a Registered Auditor, you will need to:

• Nominate an Audit Compliance Principal who is responsible for audit compliance in your firm
• Ensure that at least 50% of the voting rights in your firm are held by holders of the audit qualification
• Submit an application form for Audit Registration to ICAS.
• Submit applications for each Responsible Individual in your firm (see below)
• Submit applications for each Affiliate in your firm (see below)
• An audit registration fee is payable on application (please contact ICAS).
• Have appropriate Professional Indemnity Insurance in place.

Further information and the applications forms can be found here