References to EU regulation or EU websites in our guidance will not be an accurate description of your obligations or rights under UK law.read more
Update February 2020 - New Requirements for ATOL Reporting Accountants - Appendix A published as an appendix to ORS3.
The ATOL Reporting Accountants' scheme has been developed by the CAA in order to help improve the standard of ATOL
reporting and to provide assurance that financial information which is submitted on behalf of ATOL holders is accurate.
The scheme is designed to ensure that designated accountants of participating bodies are sufficiently knowledgeable
about both the industry and specific requirements of ATOL to provide the required assurance needed by the CAA.
The scheme will ensure that the professional accountancy bodies provide the appropriate level of continuing professional
development (CPD) in order to best equip their members to successfully undertake ATOL work. It also means that
professional accountancy bodies will have in place a more professional regime that focuses on the demonstration of competence,
helping to reduce overall risks in the market of reporting false or inaccurate financial information by ATOL
An online ATOL training course has been provided as part of the overall continuing professional development to
become an ATOL Reporting Accountant. To register to do this training please email us at CAA.ARAscheme@caa.co.uk with the following details:
Appendix A - Requirements for ATOL Reporting Accountants, is
published in Official Record
Series 3, as well as the Annual Accountants' Report, which is required to be completed as a term of holding an
An Airline Ticket Agent Report must be completed if requested by the CAA
A list of ATOL Reporting Accountants can be found below, we will add more designated ATOL Reporting Accountants to
the list as we receive them from the Professional Accountancy Bodies’.
AAT – Association of Accounting Technicians
ACCA – Association of Chartered Certified Accountants
AIA - Association of International Accountants
ICAEW – Institute of Chartered Accountants in England and Wales
ICAI – Institute of Chartered Accountants in Ireland
ICAS – Institute of Chartered Accountants in Scotland
IFA - Institute of Financial Accountants
The ARA Scheme has been set up by the CAA and the professional accountancy bodies under agreement to ensure competent ATOL Reporting. Accountants will need to be a designated ARA to provide ATOL reporting in future.
All ATOL reporting needs to be signed by an ARA.
Only professional accountancy bodies which have signed the agreement with the CAA will be able to designate their members to become an ARA. Seven professional accountancy bodies have signed the agreement, AAT, ACCA, AIA, ICAEW, ICAI, ICAS AND IFA.
No, the registered auditor does not need to be the ATOL Reporting Accountant. However, it is possible that they may be the same person. Therefore, an ATOL holder can proceed with their current audit arrangements for their financial statements.
Accountants will need to apply direct to their professional accountancy body to become an ARA.
Therefore, an ATOL holder will need to encourage their accountant to speak to their professional accountancy body direct. The CAA is providing training through an online ATOL training module to assist that process. The only mandatory requirement for an accountant from the CAA is the completion of the online ATOL training module and the accountant will also need to satisfy all the other requirements of the relevant professional accountancy body.
Your accountant will need to apply using the following email address CAA.ARAScheme@caa.co.uk, providing the following information:
First name, Surname, Professional Accountancy Body, Registration number with Professional Accountancy Body. They will then receive the login details to do the training for an 'ATOL Reporting Accountant'.
Yes, once the module has been completed the accountant can print the certificate direct online to provide to their professional accountancy body. The CAA will also provide all results of the training to the relevant professional accountancy bodies direct.
Each professional accountancy body signed up to the ARA Scheme has provided the CAA with a listing of their designated members. The ATOL Reporting Accountants list is regularly updated.
No, all accountants applying to become an ARA will need to complete the ATOL training module.
The UK CAA's Consumers and Markets Group collects and stores your name, address, telephone, email, firm details and Professional Accountancy Body (PAB) membership information for the purpose of your designation as an ATOL Reporting Accountant (ARA) and for processing ATOL renewal applications which you are associated with; AAR Part 1, AAR Part 2 and Airline Ticket Agent reports, where applicable.
The processing of your personal information is necessary for the performance of a task we carry out in the public interest or official authority vested in us in accordance with UK/EU law.
We need to share your personal data with internal CAA staff for the purpose of processing ATOL renewal applications.
We may also share your personal data with the applicable PAB based in the UK, who also act as data controllers/processors for the purpose of sharing information related to their members and for updating their current members status for the Designated ARA register held by the CAA. The PABs are: ACCA (Association of Chartered Certified Accountants), AAT (Association of Accounting Technicians), AIA (Association of International Accountants), IFA (Institute of Financial Accountants), ICAS (Institute of Chartered Accountants of Scotland), ICAI (Institute of Chartered Accountants in Ireland) and ICAEW (Institute of Chartered Accountants in England & Wales).
ACCA, AIA and ICAEW have additional offices outside of the EU, but your personal information will not be transferred outside the EU.
We will delete all personal information associated with an individual ATOL holder, a maximum of 10 years after expiry of an ATOL, refusal to grant an ATOL or a revocation of an ATOL. The data is held for industry intelligence and policy work purposes. We will also delete all personal information associated with the ARA register 5 years after you have ceased to be an ARA designate. The data is held for this period to provide a fuller historical picture in the context of the decision set out above.
You may submit an information enquiry or make a complaint about how we have processed your personal information by emailing FOI.firstname.lastname@example.org. Please be aware that the CAA is subject to the Freedom of Information Act, which means we may need to release information you have supplied to us. However, we would never disclose your personal information without first obtaining your consent.
You have further rights as a data subject, which can be found here. Contact details of the CAA's Data Protection Officer can be found here. You have a right to complain to the ICO about the CAA's processing of personal data. Access to our General privacy notice can be found here.
This privacy notice is subject to change.
The UK CAA's Consumers and Markets Group collects and stores your name, address, telephone, email, firm details and Professional Accountancy Body (PAB) membership information to verify your identity and update your current membership status in the CAA's ATOL Reporting Accountants (ARA) register.
We need to share your personal data with the applicable PAB,: ACCA (Association of Chartered Certified Accountants), AAT (Association of Accounting Technicians), AIA (Association of International Accountants), IFA (Institute of Financial Accountants), ICAS (Institute of Chartered Accountants of Scotland), ICAI (Institute of Chartered Accountants in Ireland) and ICAEW (Institute of Chartered Accountants in England & Wales), based in the UK, who also act as data controllers/processors, in order that they can verify your identity and membership status. The CAA requires that information to be accurate to ensure that only qualified ARAs report on ATOL holder's regulatory returns.
We will delete all personal information associated with the ARA register 5 years after you have ceased to be an ARA designate. The data is held for this period to provide a fuller historical picture in the context of the decision set out above.
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