Transitional Countries - Form A

You should only use Form A if your firm is located in one of the below jurisdictions:

In respect of audits of accounts for periods beginning
between 02 July 2010 and 31 July 2018:
Bermuda Egypt
Russia Cayman Islands


Application forms

Form A – Application Form
Form A – Annexes


Frequently Asked Questions
Guidance Note TCA2 – Registration Fees
Third Country Auditors (Fees) Instrument 2018

You should complete the application forms electronically and send to the FRC by e-mail, as an attachment, to

You should also send an original copy by post (printed, dated, signed, with all applicable Annexes) to:

Professional Oversight Team,
Financial Reporting Council,
8th Floor, 125 London Wall,
London EC2Y 5AS,
United Kingdom.

You should also ensure that you have made arrangements to pay the appropriate fee (refer to Guidance Note TCA2 – Registration Fees above). An invoice can be provided on request.