The ADP is period of work experience undertaken by a qualified professional accountant that is relevant to the work of a Registered Auditor (RA). The work experience enables the individual’s development of professional competence in the workplace and provides a means whereby individuals can demonstrate the achievement of professional competence in a Registered Auditor firm.
The ADP is the joint responsibility of the IRBA and the RA firms. It builds on the competence of a professional accountant and focuses on the competence required for a specialist role within the field of professional accountancy; that of an RA.
Refer to the ADP Booklet for a full description of the audit development programme. Refer to the Technical Competence Requirements and Non-Technical Competence Requirements for the ADP’s Competency Framework.
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