• Proficient

External audit associate

Specialism: Audit and assurance

What is an external audit associate and what do they do?

An external audit associate will work as part of a team to carry out the planning and execution of a statutory audit. They will be responsible for auditing areas of the financial statements and reviewing the work of more junior colleagues.

External auditors may be asked to undertake other engagements, including, but not restricted, to due diligence on potential acquisitions by businesses, interim audits (for example, mid year audits of larger clients, interim work of subsidiary entities of a group, assessment of cash flows etc). They will gain a wide variety of experience of difference industries (dependent on the firm they are working for and the geographical location), and gain knowledge of best practices as they develop their knowledge.


While the accountancy profession offers diverse career options and paths, the core capabilities required to perform at the highest standards remain the same - irrespective of skill level or job role.

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Continuing professional development at ACCA

A commitment to life-long learning is a vital part of your ACCA membership; it unlocks the full potential of your career choices - and drives forward the profession.

We deliver a wide range of CPD resources tailored to different areas of expertise - and an ever-changing profession. Our, and your, commitment to quality CPD ensures you will have the most up-to-date skills to perform at the highest standard. 

So, get started (or restarted) and take a look at our curated list of the most relevant CPD resources to secure and succeed in this role.

Online course

Certificate in international auditing (Cert IA)

This certificate offers an introduction to the clarified International Standards on Auditing (ISAs). It covers the principles of ISAs through online tuition and objective assessment.

The qualification is ideal for professional accountants or auditors. If your employees have experience, but no formal qualifications in accounting and auditing, they may still be able to apply for this certificate.

The qualification is structured in an accessible and user-friendly way that underlines key information and provides useful summaries. It examines and breaks down specific standards topic-by-topic. There are case studies which are based on real-life examples, many exercises, multiple-choice questions and sample answers for students to test their knowledge with as they progress through the course.

The course is also updated every year to make sure it stays relevant, and includes a topic-by-topic explanation of the specific clarified ISAs. 

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Find more CPD resources on ACCA Learning

How does the ACCA qualification prepare you for this job role?

From a combination of exams, ethics and experience, the ACCA Qualification will boost your employability and performance at every stage of your career journey.

Here we have listed some elements of the ACCA Qualification that will help you perform at the highest standard in this job role.