This is a Voluntary Ex Ante Transparency (VEAT) Notice. Audit Scotland will be using ICAS (institute of Chartered Accounts of Scotland) as the accounting qualification provider for trainees (graduate and school leavers entry level).

ICAS are the only provider of the CA qualification. This qualification provides the training for both graduates and school leavers in a hybrid method with teaching locations in both Glasgow and Edinburgh.

This agreement will be for four years with the option to extend for a further year.

This is a Voluntary Ex Ante Transparency (VEAT) Notice. Audit Scotland will continue to use ICAS (Institute of Chartered Accounts of Scotland) as the accounting qualification provider for trainees (graduate and entry level).

ICAS is the only provider of the chartered accountant qualification with the ‘CA’ designation and is the sole trainer for this qualification. ICAS is both the educator and examiner, including preparing the educational material used for the qualification. This includes accounting, assurance, business and ethics training to a ‘chartered’ level. The qualification is credit rated at Level 11 on the Scottish Credit and Qualifications Framework (SCQF).

This qualification allows for the training of both graduate and entry level trainees in a hybrid method including providing face to face teaching across locations in Glasgow and Edinburgh.