Gibraltar: The Accountancy Profession
Auditors in Gibraltar are required to register with the Auditors Registration Board. They must be members of a recognised body of accountants established in the United Kingdom or have similar qualifications.
In effect registration is now possible only for accountants who are members of a body which is approved by the United Kingdom Department of Trade. However, there are a number of unqualified accountants who have benefited from the transitional provisions of the Auditors Registration Ordinance and who are also authorised to perform audits. Registration is renewable annually.