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Regulatory fees - terms and conditions

This page sets out the terms and conditions that apply to the payment of ICAEW's regulatory fees; ie, fees payable by firms and individuals who undertake work in the regulated areas of audit, investment business and insolvency.

Useful information

What are regulatory fees?

Here are some examples of regulatory fees

  • annual registered auditor fee and levy
  • annual audit affiliate fee
  • annual DPB licence fee and levy
  • annual DPB affiliate fee
  • annual insolvency licence fee and levies
  • annual insolvency affiliate fee

Firm, member, practitioner and affiliate responsibilities

You will adhere to the relevant regulations and terms and conditions.

Which regulations?

The regulations that relate to the payment of regulatory fees are:

Data protection

ICAEW’s data protection policy is published at icaew.com/termsandconditions

Payment information

Regulatory fees are for a calendar year unless otherwise stated in the fee scale. ICAEW does not refund in part or in full annual regulatory fees.

Non-payment of regulatory fees will result in the member or firm being referred to the Professional Conduct Department.

ICAEW encourages regulated individuals and firms to pay their annual fees by direct debit.

Payment collection dates are as shown on the pro-forma or invoice for newly established or changed direct debit instructions.

Terms and conditions

Regulatory applications

Payment is required in full with a regulatory application (for example, registered auditor, DPB licence, audit affiliate, DPB affiliate, insolvency licence, insolvency affiliate).

If you withdraw your application before it's approved, or if we find that you are not eligible for a particular status, we will refund the application fee in full.

Charges for processing an application are stated in the fee scale.

Annual registration

Unless otherwise advised or cancelled, ICAEW’s annual registration/licensing contract (your regulatory registration) renews automatically each year. We will send you a document confirming details of your registration. ICAEW issues this pro-forma document (usually in November) before the registration year begins. This gives individuals and firms time to ask questions about the pro-forma document to Regulatory Support or Credit Control before payment is due.

If you want to raise an invoice query, you must do so within 30 days of the issue date on the document. If you do not raise a query within 30 days, you may be liable for the full fee as described on the pro-forma or invoice.

Annual registration fees fall due on 1 January. Payment is due within 30 days. Payments under existing direct debit arrangements will be collected within 20 working days of the 1 January.

Once you have paid your regulatory fees, you will be considered to have accepted the firm structure described on the pro-forma document or invoice.

Interest charged on late payments

If ICAEW is not paid according to its agreed terms, and unless stated otherwise in the contract, ICAEW will exercise its statutory right to claim interest (at eight per cent over the Bank of England base rate) and compensation for debt recovery costs under the late payment legislation.

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