The four RSBs and five RQBs — who can register and qualify statutory auditors

The audit gate runs through two FRC-recognised body lists. The four Recognised Supervisory Bodies (RSBs) — which can register and supervise statutory auditors under Schedule 10 — are ICAEW, ACCA, ICAS and Chartered Accountants Ireland (CAI). The five Recognised Qualifying Bodies (RQBs) — which can award the statutory audit qualification under Schedule 11 — are those same four plus the AIA (Association of International Accountants). The AIA can qualify auditors but is not itself an RSB. For verification, the audit register held by each RSB (firm = Registered Auditor; individual = Responsible Individual) is the surface to check; chartered membership of any of these bodies does not by itself confer audit rights.