Membership Types

The Institute of Chartered Accountants of Trinidad and Tobago (ICATT was established in 1970 by an Act of Parliament.  Our principal activities are the regulation of the ethics, discipline, professional conduct and standards of our members and students and the promotion of their knowledge, skill and efficiency.

With the introduction of the 2018 ICATT Rules and Regulations, ICATT implemented two (2) categories of Practicing Certificates: Audit and Non-audit.  A Practicing Certificate is a certificate issued by the Institute to a member allowing engagement in public practice under the ICATT Practicing Regulations and are renewable annually by the respective expiration dates.

Member in Practice - Audit (MPA) describes a member engaged in audit practice and who holds a valid Auditing Certificate issued by the Institute in accordance with Practicing Regulations. Such a member may also undertake all services performed by a Member in Practice who is authorized to perform financial services and audits.  ICATT Members in Practice – Audit are reviewed periodically by an independent external Practice Reviewer to ensure practice alignment to international standards and the ICATT Code of Conduct.

Member in Practice – Non Audit (MP) describes a member who holds a valid Practicing Certificate issued by the Institute in accordance with the Practicing Regulations. Such a member may perform financial services other than audit. All members must adhere to the ICATT Code of Conduct.

Member Not in Practice (MNP) are qualified accountants/finance professionals who do not hold a valid Auditing or Practicing Certificate.

Member Residing Overseas (MRO) describes a member who otherwise satisfies the criteria for being a member but resides outside of Trinidad and Tobago for periods of more than 12 months and has opted for a change of status.

Members Retired (MR) describes a member who, with a view to permanent retirement, retired from professional work or business. The register of retired members is strictly for those who have retired fully and permanently. A member may not be in receipt of earned income, including board fees, whilst on the retired list. Note that board positions in personally held companies or other private interests are excluded from this definition. Earned Income excludes pension and other investment income. A retired member, who subsequently returns to professional work, whether full-time or part-time, must notify ICATT and may be required to return to the active list.