{
  "snapshot_id": "approved-static-48d32b636f07abc8",
  "page_version": "717a1a799ffa8cff7f0a73ff7a8bd083",
  "content_date": "2026-10-25",
  "schema_version": "immigrationdb-move-as-profession-countries-v1",
  "generated_at": "2026-10-25",
  "citation": {
    "@type": "CreativeWork",
    "@id": "https://immigrationdb.com/move-as/accountant/#citation",
    "schema_version": "immigrationdb-citation-v1",
    "citation_type": "ImmigrationDB compilation",
    "canonical_url": "https://immigrationdb.com/move-as/accountant/",
    "title": "Accountant profession data by country",
    "author": {
      "name": "ImmigrationDB",
      "url": "https://immigrationdb.com/"
    },
    "publisher": {
      "name": "ImmigrationDB",
      "url": "https://immigrationdb.com/"
    },
    "snapshot_id": "approved-static-48d32b636f07abc8",
    "version": "717a1a799ffa8cff7f0a73ff7a8bd083",
    "retrieval_date": "2026-10-25",
    "build_date": "2026-10-25",
    "compilation_license": {
      "name": "CC BY 4.0",
      "url": "https://creativecommons.org/licenses/by/4.0/",
      "terms_url": "https://immigrationdb.com/about/copyright/"
    },
    "formats": {
      "apa": "ImmigrationDB. (2026, October 25). Accountant profession data by country [ImmigrationDB compilation; version 717a1a799ffa8cff7f0a73ff7a8bd083]. ImmigrationDB. https://immigrationdb.com/move-as/accountant/ Retrieved 2026-10-25. Compilation license: CC BY 4.0, https://creativecommons.org/licenses/by/4.0/",
      "bibtex": "@misc{immigrationdb_immigrationdb_accountant-profession-data-by-country_0ac4439fe301,\n  author = {ImmigrationDB},\n  title = {Accountant profession data by country},\n  publisher = {ImmigrationDB},\n  year = {2026},\n  date = {2026-10-25},\n  version = {717a1a799ffa8cff7f0a73ff7a8bd083},\n  url = {https://immigrationdb.com/move-as/accountant/},\n  note = {Retrieved 2026-10-25. ImmigrationDB compilation. Compilation license: CC BY 4.0, https://creativecommons.org/licenses/by/4.0/},\n}",
      "markdown": "[Accountant profession data by country](https://immigrationdb.com/move-as/accountant/) — ImmigrationDB; ImmigrationDB; version 717a1a799ffa8cff7f0a73ff7a8bd083; retrieved 2026-10-25; built 2026-10-25."
    },
    "boundary_note": "This citation identifies the ImmigrationDB compilation/page. Underlying source publishers and datasets retain their own terms; inspect the Sources section and cite those records separately."
  },
  "profession": {
    "slug": "accountant",
    "label": "Accountant"
  },
  "counts": {
    "countries": 39,
    "profession_records": 55,
    "canonical_profession_records": 55,
    "shortage_list_records": 14
  },
  "countries": [
    {
      "country_code": "AU",
      "country": "Australia",
      "canonical_path": "/move-as/accountant/australia/",
      "data_path": "/data/move-as/accountant/australia.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "Tax Practitioners Board (TPB) for registration to provide tax-agent services for a fee."
        ],
        "processes": [
          "Apply to the TPB for tax-agent registration and meet its education, experience, fit-and-proper and professional-association requirements."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "Tax Practitioners Board (TPB) for registration to provide tax-agent services for a fee.",
            "recognition_process": "Apply to the TPB for tax-agent registration and meet its education, experience, fit-and-proper and professional-association requirements.",
            "source_id": "source-64e42c40f294"
          }
        ]
      },
      "shortage": {
        "status": "listed",
        "record_count": 1,
        "records": [
          {
            "profession_slug": "taxation-accountant",
            "profession": "Taxation Accountant",
            "national_name": "Taxation Accountant",
            "classification_code": "221113",
            "crosswalk_tier": "descriptor-strong",
            "shortage_list_name": "2025 Occupation Shortage List (ANZSCO 2022)",
            "observed_period": "2025",
            "source_id": "source-18436c31142a"
          }
        ]
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 4662.087016870364,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2021",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-64e42c40f294",
          "source_url": "https://www.legislation.gov.au/C2009A00013/latest/text",
          "source_title": "Paid tax-agent services are regulated and require registration; this does not mean every accounting role or service is regulated.",
          "publisher": "Australian Government, Federal Register of Legislation",
          "source_quality": "verified",
          "last_checked": "2026-10-10"
        },
        {
          "source_id": "source-18436c31142a",
          "source_url": "https://www.jobsandskills.gov.au/sites/default/files/2025-10/2025%20Occupation%20Shortage%20List%20-%206%20digit%20ANZSCO%20and%20OSCA.xlsx",
          "source_title": "2025 OSL (ANZSCO 2022) row 8 national rating column; all rows with rating S/R/M retained in value",
          "publisher": "Jobs and Skills Australia / Australian Government",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-703887246be9",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "AT",
      "country": "Austria",
      "canonical_path": "/move-as/accountant/austria/",
      "data_path": "/data/move-as/accountant/austria.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "Bilanzbuchhaltungsbehörde at WKO for public appointment/recognition in specified professions."
        ],
        "processes": [
          "Public appointment/recognition starts with written application and evidence to Bilanzbuchhaltungsbehörde; employee roles excluded."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "Bilanzbuchhaltungsbehörde at WKO for public appointment/recognition in specified professions.",
            "recognition_process": "Public appointment/recognition starts with written application and evidence to Bilanzbuchhaltungsbehörde; employee roles excluded.",
            "source_id": "source-2e07ecb300f9"
          }
        ]
      },
      "shortage": {
        "status": "listed",
        "record_count": 1,
        "records": [
          {
            "profession_slug": "accountants",
            "profession": "Accountants",
            "national_name": "Accountants",
            "classification_code": "2411",
            "crosswalk_tier": "exact-isco",
            "shortage_list_name": "EURES labour shortages and surpluses dashboard — National Coordination Office submission",
            "observed_period": "2025",
            "source_id": "source-cf7dcb675b16"
          }
        ]
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 4184,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=AT",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 55678,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-2e07ecb300f9",
          "source_url": "https://www.wko.at/bilanzbuchhaltungsbehoerde/voraussetzungen-berufsberechtigung",
          "source_title": "Public appointment/self-employed Bilanzbuchhalter, Buchhalter, payroll accountant; excludes ordinary employee role.",
          "publisher": "WKO Bilanzbuchhaltungsbehörde",
          "source_quality": "verified",
          "last_checked": "2026-10-10"
        },
        {
          "source_id": "source-cf7dcb675b16",
          "source_url": "https://eures.europa.eu/living-and-working/labour-shortages-and-surpluses-europe_en",
          "source_title": "NCO.json key=1; A=AT; B=2025; C=2143; D=Environmental engineers; E=Shortage; F=Low",
          "publisher": "European Labour Authority / EURES",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-f0c830ed21d4",
          "source_url": "https://www.migration.gv.at/en/types-of-immigration/permanent-immigration-red-white-red-card/eu-blue-card.html",
          "source_title": "Country work-route threshold",
          "publisher": "Austrian Federal Government, migration.gv.at",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        },
        {
          "source_id": "source-f98ef30b9db8",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=AT",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "BE",
      "country": "Belgium",
      "canonical_path": "/move-as/accountant/belgium/",
      "data_path": "/data/move-as/accountant/belgium.json",
      "regulation": {
        "status": "regulated",
        "record_count": 3,
        "canonical_record_count": 3,
        "source_layer": "current profession record",
        "authorities": [
          "Institute for Tax Advisors and Accountants (ITAA) handles professional membership and protected titles."
        ],
        "processes": [
          "The ITAA route requires applicable qualification and experience, followed by examinations and traineeship. EU qualifications may be recognised and can require an aptitude test; membership is the professional route for protected work.",
          "General system of recognition - primary application"
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "Institute for Tax Advisors and Accountants (ITAA) handles professional membership and protected titles.",
            "recognition_process": "The ITAA route requires applicable qualification and experience, followed by examinations and traineeship. EU qualifications may be recognised and can require an aptitude test; membership is the professional route for protected work.",
            "source_id": "source-798750a0c1e6"
          },
          {
            "national_slug": "expert-comptable-accountant-wirtschaftsprufe",
            "national_name": "expert-comptable/accountant,Wirtschaftsprüfe",
            "crosswalk_tier": "descriptor-strong",
            "recognition_authority": null,
            "recognition_process": "General system of recognition - primary application",
            "source_id": "source-5ebb988cf0bc"
          },
          {
            "national_slug": "expert-comptable-certifie-gecertificeerd-accountant",
            "national_name": "Expert-comptable certifié/gecertificeerd accountant",
            "crosswalk_tier": "descriptor-strong",
            "recognition_authority": null,
            "recognition_process": "General system of recognition - primary application",
            "source_id": "source-5ebb988cf0bc"
          }
        ]
      },
      "shortage": {
        "status": "listed",
        "record_count": 1,
        "records": [
          {
            "profession_slug": "accountants",
            "profession": "Accountants",
            "national_name": "Accountants",
            "classification_code": "2411",
            "crosswalk_tier": "exact-isco",
            "shortage_list_name": "EURES labour shortages and surpluses dashboard — National Coordination Office submission",
            "observed_period": "2025",
            "source_id": "source-cf7dcb675b16"
          }
        ]
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 7126.034,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2024",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 55052,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-798750a0c1e6",
          "source_url": "https://economie.fgov.be/en/themes/enterprises/starting-business/conditions-entering/chartered-accountant",
          "source_title": "Protected accountant/tax-adviser titles and reserved services.",
          "publisher": "FPS Economy",
          "source_quality": "verified",
          "last_checked": "2026-10-10"
        },
        {
          "source_id": "source-5ebb988cf0bc",
          "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=1&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
          "source_title": "JSON list[].id=660942; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
          "publisher": "European Commission Regulated Professions Database",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-cf7dcb675b16",
          "source_url": "https://eures.europa.eu/living-and-working/labour-shortages-and-surpluses-europe_en",
          "source_title": "NCO.json key=1; A=AT; B=2025; C=2143; D=Environmental engineers; E=Shortage; F=Low",
          "publisher": "European Labour Authority / EURES",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-4ed99d5a8351",
          "source_url": "https://emploi.wallonie.be/en/home/actualites/actualites/autorisations-de-travail-et-permis-de-travail-b--seuils-salariaux-a-respecter-par-les-employeurs.html",
          "source_title": "Country work-route threshold",
          "publisher": "Walloon Public Service, Employment and Vocational Training",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        },
        {
          "source_id": "source-ffc02c9198f9",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "BG",
      "country": "Bulgaria",
      "canonical_path": "/move-as/accountant/bulgaria/",
      "data_path": "/data/move-as/accountant/bulgaria.json",
      "regulation": {
        "status": "not_regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "For an ordinary accountant/bookkeeper, NACID assigns foreign professional qualification recognition to the employer. Registered auditor is a separate regulated title; IDES and CPOSA handle its examination and register stages."
        ],
        "processes": [
          "Employer assesses a foreign qualification for ordinary accounting work. A foreign auditor seeking Bulgarian statutory-auditor status follows the separate audit-act examination and CPOSA register process; that status is not inferred for an ordinary accountant."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "For an ordinary accountant/bookkeeper, NACID assigns foreign professional qualification recognition to the employer. Registered auditor is a separate regulated title; IDES and CPOSA handle its examination and register stages.",
            "recognition_process": "Employer assesses a foreign qualification for ordinary accounting work. A foreign auditor seeking Bulgarian statutory-auditor status follows the separate audit-act examination and CPOSA register process; that status is not inferred for an ordinary accountant.",
            "source_id": "source-38ee5f819253"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 1187,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=BG",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-38ee5f819253",
          "source_url": "https://www.navet.government.bg/bg/media/spisak-na-regulirani-profesii-reshenie-na-ms-11-08-26.pdf",
          "source_title": "Annex 1 of the current register, amended in State Gazette No.72 of 11 August 2026; 2026 occupation title/scope compared without an adjacent-title substitution.",
          "publisher": "Council of Ministers / NAVET",
          "source_quality": "verified",
          "last_checked": "2026-10-10"
        },
        {
          "source_id": "source-41d6017f5580",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=BG",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "CA",
      "country": "Canada",
      "canonical_path": "/move-as/accountant/canada/",
      "data_path": "/data/move-as/accountant/canada.json",
      "regulation": {
        "status": "regulated",
        "record_count": 2,
        "canonical_record_count": 2,
        "source_layer": "current profession record",
        "authorities": [
          "CPA Ontario assesses entry to the Ontario CPA designation; other provinces have their own CPA bodies. Ordinary hiring is employer-specific."
        ],
        "processes": [
          "A specified foreign-accounting-body route allows CPA Ontario student registration and credential review; it is not one process for all accountant jobs."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": null,
            "recognition_process": null,
            "source_id": "source-1b9bf5063c17"
          },
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "CPA Ontario assesses entry to the Ontario CPA designation; other provinces have their own CPA bodies. Ordinary hiring is employer-specific.",
            "recognition_process": "A specified foreign-accounting-body route allows CPA Ontario student registration and credential review; it is not one process for all accountant jobs.",
            "source_id": "source-bd4285a5cff2"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 3687.4784648260083,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2014",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-1b9bf5063c17",
          "source_url": "https://www.canada.ca/content/dam/ircc/documents/pdf/english/corporate/publications-manuals/welcome-to-canada_fcr_e_2023.pdf",
          "source_title": "PDF p. 1 WORKING section; six named examples of regulated jobs",
          "publisher": "Reviewed official or institutional source",
          "source_quality": "verified",
          "last_checked": "2026-08-08"
        },
        {
          "source_id": "source-bd4285a5cff2",
          "source_url": "https://www.cpaontario.ca/become-a-cpa/internationally-trained-accountant/accounting-body-outside-canada",
          "source_title": "CPA Ontario pathway concerns designation; generic accountant work is distinct.",
          "publisher": "CPA Ontario",
          "source_quality": "verified",
          "last_checked": "2026-10-10"
        },
        {
          "source_id": "source-13d23f28a461",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "HR",
      "country": "Croatia",
      "canonical_path": "/move-as/accountant/croatia/",
      "data_path": "/data/move-as/accountant/croatia.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [],
        "processes": [],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": null,
            "recognition_process": null,
            "source_id": "source-7229188ee483"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "published",
        "values": [
          "For a third-country national who has resided in Croatia for at least one year on an Article 97 stay-and-work permit (or the specific Article 110(32) route), amended Foreigners Act Article 92.a requires a standardised Croatian-language and Latin-script test at basic A1.1 level, with proof for a new/renewed covered permit. The Act identifies approved language schools, universities and authorised adult-education providers as test providers; exemptions include Croatian-educated applicants, speakers of a South-Slavic-subgroup language, and seasonal workers. This is an immigration-permit condition, not a profession-licensing language rule."
        ]
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 1931,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=HR",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 36288,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-7229188ee483",
          "source_url": "https://narodne-novine.nn.hr/clanci/sluzbeni/2026_05_55_692.html",
          "source_title": "Foreigners Act Article 13 inserts Article 92.a, paragraphs 1–8; standardised Croatian/Latin-script exam at A1.1 and covered/exempt permit-holder groups.",
          "publisher": "Croatian Parliament / Narodne novine",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-994ecbde3a61",
          "source_url": "https://narodne-novine.nn.hr/clanci/sluzbeni/full/2025_03_40_545.html",
          "source_title": "Country work-route threshold",
          "publisher": "Croatian Parliament, Narodne novine (Official Gazette)",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        },
        {
          "source_id": "source-d74477a2aabc",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=HR",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "CY",
      "country": "Cyprus",
      "canonical_path": "/move-as/accountant/cyprus/",
      "data_path": "/data/move-as/accountant/cyprus.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "Institute of Certified Public Accountants of Cyprus (ICPAC) for membership and practice certificates; Cyprus Public Audit Oversight Board is the audit competent authority, with delegated ICPAC tasks."
        ],
        "processes": [
          "For licensed accountancy practice, join ICPAC then apply for the relevant practising certificate; statutory audit is a separate certificate. The listed qualification path can include three years supervised experience, at least two after professional-body admission, and Cyprus Law, Tax and SBR examinations. Ordinary in-house accounting is a different scope."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "Institute of Certified Public Accountants of Cyprus (ICPAC) for membership and practice certificates; Cyprus Public Audit Oversight Board is the audit competent authority, with delegated ICPAC tasks.",
            "recognition_process": "For licensed accountancy practice, join ICPAC then apply for the relevant practising certificate; statutory audit is a separate certificate. The listed qualification path can include three years supervised experience, at least two after professional-body admission, and Cyprus Law, Tax and SBR examinations. Ordinary in-house accounting is a different scope.",
            "source_id": "source-970cad496159"
          }
        ]
      },
      "shortage": {
        "status": "listed",
        "record_count": 1,
        "records": [
          {
            "profession_slug": "accountants",
            "profession": "Accountants",
            "national_name": "Accountants",
            "classification_code": "2411",
            "crosswalk_tier": "exact-isco",
            "shortage_list_name": "EURES labour shortages and surpluses dashboard — National Coordination Office submission",
            "observed_period": "2025",
            "source_id": "source-cf7dcb675b16"
          }
        ]
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 3665.228,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2024",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 43632,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-970cad496159",
          "source_url": "https://www.businessincyprus.gov.cy/business-sectors/accountant-auditor/",
          "source_title": "ICPAC professional practice certificates and statutory auditor registration.",
          "publisher": "Point of Single Contact Cyprus / Ministry of Energy, Commerce and Industry",
          "source_quality": "verified",
          "last_checked": "2026-10-10"
        },
        {
          "source_id": "source-cf7dcb675b16",
          "source_url": "https://eures.europa.eu/living-and-working/labour-shortages-and-surpluses-europe_en",
          "source_title": "NCO.json key=1; A=AT; B=2025; C=2143; D=Environmental engineers; E=Shortage; F=Low",
          "publisher": "European Labour Authority / EURES",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-91bf4ecc469f",
          "source_url": "https://www.gov.cy/mip-md/en/documents/eu-blue-card/",
          "source_title": "Country work-route threshold",
          "publisher": "Migration Department, Deputy Ministry of Migration and International Protection of Cyprus",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        },
        {
          "source_id": "source-24619a74c647",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "CZ",
      "country": "Czechia",
      "canonical_path": "/move-as/accountant/czechia/",
      "data_path": "/data/move-as/accountant/czechia.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "Authority depends on scope: the Chamber of Auditors for statutory-auditor status, or a Trade Licensing Office for the named tied-trade activity; no single body covers all accountant jobs."
        ],
        "processes": [
          "MPO identifies accounting advice, bookkeeping and tax-record keeping as tied-trade business activities requiring evidence of competence; statutory auditor authorisation is a separate route."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "Authority depends on scope: the Chamber of Auditors for statutory-auditor status, or a Trade Licensing Office for the named tied-trade activity; no single body covers all accountant jobs.",
            "recognition_process": "MPO identifies accounting advice, bookkeeping and tax-record keeping as tied-trade business activities requiring evidence of competence; statutory auditor authorisation is a separate route.",
            "source_id": "source-29eeb8a83d50"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "not_collected",
        "reason": "No exact profession-by-country salary value is published in this page input."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 36266.01711221189,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-29eeb8a83d50",
          "source_url": "https://mpo.gov.cz/cz/rozcestnik/ministerstvo/aplikace-zakona-c-106-1999-sb/informace-zverejnovane-podle-paragrafu-5-odstavec-3-zakona/-sdeleni--v-jakem-ustanoveni-zakona-o-zivnostenskem-podnikani-a-jeho-provadecich-predpisech-je-upravena-soustavna-cinnost--241015/",
          "source_title": "Bookkeeping/accounting advice/tax-record keeping are tied-trade activities when provided as a business; not every salaried accountant is a statutory auditor or trade operator.",
          "publisher": "Ministry of Industry and Trade (MPO)",
          "source_quality": "verified",
          "last_checked": "2026-10-10"
        },
        {
          "source_id": "source-84fbdaae24e9",
          "source_url": "https://e-sbirka.gov.cz/sb/2026/44",
          "source_title": "Country work-route threshold",
          "publisher": "Ministry of Labour and Social Affairs (MPSV)",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        }
      ]
    },
    {
      "country_code": "DK",
      "country": "Denmark",
      "canonical_path": "/move-as/accountant/denmark/",
      "data_path": "/data/move-as/accountant/denmark.json",
      "regulation": {
        "status": "not_regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "There is no general licensing authority for this generic non-regulated title. UFSN can provide a voluntary assessment of foreign educational level; it does not license professional practice."
        ],
        "processes": [
          "No mandatory occupational recognition route for the generic title. A voluntary assessment of a foreign educational qualification may be requested from UFSN; the employer decides whether the applicant fits the job."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "There is no general licensing authority for this generic non-regulated title. UFSN can provide a voluntary assessment of foreign educational level; it does not license professional practice.",
            "recognition_process": "No mandatory occupational recognition route for the generic title. A voluntary assessment of a foreign educational qualification may be requested from UFSN; the employer decides whether the applicant fits the job.",
            "source_id": "source-b142c04dc9f8"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 5783,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=DK",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-b142c04dc9f8",
          "source_url": "https://ufsn.dk/english/education/recognition-and-transparency/regulated-professions/list-of-regulated-professions/",
          "source_title": "UFSN education section lists Teacher of the Danish Folkeskole and Upper Secondary School Teacher as regulated professions.",
          "publisher": "Danish Agency for Higher Education and Science (UFSN)",
          "source_quality": "verified",
          "last_checked": "2026-10-10"
        },
        {
          "source_id": "source-2611b26978b0",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=DK",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "EE",
      "country": "Estonia",
      "canonical_path": "/move-as/accountant/estonia/",
      "data_path": "/data/move-as/accountant/estonia.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [],
        "processes": [],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": null,
            "recognition_process": null,
            "source_id": "source-e08dc493fbe2"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 3561.789,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2024",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 37656,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-e08dc493fbe2",
          "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/130062026103/blob-html",
          "source_title": "Aliens Act §§107(1)-(1³), 178(1)-(1⁴), 181(1)(5), 181(2), 190⁷; base checked against Statistics Estonia.",
          "publisher": "Riigi Teataja",
          "source_quality": "verified",
          "last_checked": "2026-10-10"
        },
        {
          "source_id": "source-4209ff80cf9d",
          "source_url": "https://www.riigiteataja.ee/en/eli/ee/510042023008/consolide/current",
          "source_title": "Country work-route threshold",
          "publisher": "Riigi Teataja (Riigikogu legislation) and Statistics Estonia",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        },
        {
          "source_id": "source-a16025099783",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "FI",
      "country": "Finland",
      "canonical_path": "/move-as/accountant/finland/",
      "data_path": "/data/move-as/accountant/finland.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "PRH for statutory auditor examinations/approval; no single authority is established for generic accounting roles."
        ],
        "processes": [
          "For generic accounting the employer assesses qualification; statutory audit is a separate PRH route with HT/KHT/JHT examination or an EEA aptitude-test process."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "PRH for statutory auditor examinations/approval; no single authority is established for generic accounting roles.",
            "recognition_process": "For generic accounting the employer assesses qualification; statutory audit is a separate PRH route with HT/KHT/JHT examination or an EEA aptitude-test process.",
            "source_id": "source-c1346798f0d2"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 6035.196,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2024",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-c1346798f0d2",
          "source_url": "https://www.prh.fi/en/auditoroversight/examinations.html",
          "source_title": "PRH auditor examinations; HT/KHT/JHT statutory auditor categories",
          "publisher": "Finnish Patent and Registration Office (PRH)",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-ab3fdcca5096",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "FR",
      "country": "France",
      "canonical_path": "/move-as/accountant/france/",
      "data_path": "/data/move-as/accountant/france.json",
      "regulation": {
        "status": "regulated",
        "record_count": 2,
        "canonical_record_count": 2,
        "source_layer": "current profession record",
        "authorities": [
          "The Ordre des experts-comptables reviews foreign qualification applications and later handles regional registration."
        ],
        "processes": [
          "Foreign expert-comptable applicants submit a dossier and pass the applicable aptitude examination; non-EU applicants have written business/social/tax law and oral professional-regulation components.",
          "General system of recognition - primary application"
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "The Ordre des experts-comptables reviews foreign qualification applications and later handles regional registration.",
            "recognition_process": "Foreign expert-comptable applicants submit a dossier and pass the applicable aptitude examination; non-EU applicants have written business/social/tax law and oral professional-regulation components.",
            "source_id": "source-b84daae451a7"
          },
          {
            "national_slug": "expert-comptable",
            "national_name": "Expert-comptable",
            "crosswalk_tier": "descriptor-strong",
            "recognition_authority": null,
            "recognition_process": "General system of recognition - primary application",
            "source_id": "source-4f26f5c2c0be"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 4058,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=FR",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 59373,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-b84daae451a7",
          "source_url": "https://www.experts-comptables.fr/devenir-expert-comptable/la-reconnaissance-des-qualifications",
          "source_title": "Foreign expert-comptable recognition and Order registration rules.",
          "publisher": "Order of Experts-Comptables",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-4f26f5c2c0be",
          "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=6&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
          "source_title": "JSON list[].id=659079; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
          "publisher": "European Commission Regulated Professions Database",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-482ebfc1d831",
          "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051738426/2026-04-28",
          "source_title": "Country work-route threshold",
          "publisher": "French Government — Légifrance",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        },
        {
          "source_id": "source-c4e4744a31ce",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=FR",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "DE",
      "country": "Germany",
      "canonical_path": "/move-as/accountant/germany/",
      "data_path": "/data/move-as/accountant/germany.json",
      "regulation": {
        "status": "not_regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "There is no mandatory profession-specific recognition authority for this non-regulated occupation. If a foreign university degree needs formal comparability, use anabin first or apply to the Central Office for Foreign Education (ZAB) for a Statement of Comparability."
        ],
        "processes": [
          "No mandatory professional licensing/recognition process is required for the generic role. Optional qualification assessment may be requested; a ZAB Statement of Comparability evaluates a university degree and does not grant a professional licence."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "There is no mandatory profession-specific recognition authority for this non-regulated occupation. If a foreign university degree needs formal comparability, use anabin first or apply to the Central Office for Foreign Education (ZAB) for a Statement of Comparability.",
            "recognition_process": "No mandatory professional licensing/recognition process is required for the generic role. Optional qualification assessment may be requested; a ZAB Statement of Comparability evaluates a university degree and does not grant a professional licence.",
            "source_id": "source-56203c08270b"
          }
        ]
      },
      "shortage": {
        "status": "listed",
        "record_count": 1,
        "records": [
          {
            "profession_slug": "accountants",
            "profession": "Accountants",
            "national_name": "Accountants",
            "classification_code": "2411",
            "crosswalk_tier": "exact-isco",
            "shortage_list_name": "EURES labour shortages and surpluses dashboard — National Coordination Office submission",
            "observed_period": "2025",
            "source_id": "source-cf7dcb675b16"
          }
        ]
      },
      "language_requirement": {
        "status": "published",
        "values": [
          "The official accountant Finder example does not require a German-language certificate for occupational recognition; employers may set job-specific language requirements."
        ]
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 4646,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=DE",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 45934.2,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-56203c08270b",
          "source_url": "https://www.anerkennung-in-deutschland.de/en/interest/finder/profession/588/profile",
          "source_title": "Generic accountant role is not regulated; excludes distinct regulated tax-adviser and auditor professions.",
          "publisher": "Federal Government recognition portal / BIBB",
          "source_quality": "verified",
          "last_checked": "2026-10-10"
        },
        {
          "source_id": "source-cf7dcb675b16",
          "source_url": "https://eures.europa.eu/living-and-working/labour-shortages-and-surpluses-europe_en",
          "source_title": "NCO.json key=1; A=AT; B=2025; C=2143; D=Environmental engineers; E=Shortage; F=Low",
          "publisher": "European Labour Authority / EURES",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "task-bluecard-de-01:source:82ab2f8960ec0db544b6b7d042641573",
          "source_url": "https://www.make-it-in-germany.com/pdf-blaue-karte-eu",
          "source_title": "Country work-route threshold",
          "publisher": "Federal Government of Germany (Make it in Germany)",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        },
        {
          "source_id": "source-c9ae20cb8570",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=DE",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "GR",
      "country": "Greece",
      "canonical_path": "/move-as/accountant/greece/",
      "data_path": "/data/move-as/accountant/greece.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "Economic Chamber of Greece (OEE) is the authority for the Class A accountant/tax-consultant upgrade procedure."
        ],
        "processes": [
          "The Class A route is an OEE electronic application, eligibility review, examination, and registration/identity-card issue."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "Economic Chamber of Greece (OEE) is the authority for the Class A accountant/tax-consultant upgrade procedure.",
            "recognition_process": "The Class A route is an OEE electronic application, eligibility review, examination, and registration/identity-card issue.",
            "source_id": "source-517fee49a46f"
          }
        ]
      },
      "shortage": {
        "status": "listed",
        "record_count": 1,
        "records": [
          {
            "profession_slug": "accountants",
            "profession": "Accountants",
            "national_name": "Accountants",
            "classification_code": "2411",
            "crosswalk_tier": "exact-isco",
            "shortage_list_name": "EURES labour shortages and surpluses dashboard — National Coordination Office submission",
            "observed_period": "2025",
            "source_id": "source-cf7dcb675b16"
          }
        ]
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 1345,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=EL",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 31918.83,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-517fee49a46f",
          "source_url": "https://en.mitos.gov.gr/index.php?title=%CE%94%CE%94%3AAnnouncement_for_the_upgrade_to_a_Class_A_Accountant_/_Tax_Consultant",
          "source_title": "At-a-glance: Economic Chamber of Greece (OEE); specific Class A tax accountant scope; EUR 100 fee, digitally estimated 17 days; updated 31 July 2026.",
          "publisher": "National Registry of Administrative Public Services (MITOS)",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-cf7dcb675b16",
          "source_url": "https://eures.europa.eu/living-and-working/labour-shortages-and-surpluses-europe_en",
          "source_title": "NCO.json key=1; A=AT; B=2025; C=2143; D=Environmental engineers; E=Shortage; F=Low",
          "publisher": "European Labour Authority / EURES",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-bb91ed661eb6",
          "source_url": "https://home-affairs.ec.europa.eu/policies/migration-and-asylum/eu-immigration-portal/eu-blue-card/eu-blue-card-greece_en",
          "source_title": "Country work-route threshold",
          "publisher": "European Commission, Directorate-General for Migration and Home Affairs",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        },
        {
          "source_id": "source-166054b628fb",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=EL",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "HU",
      "country": "Hungary",
      "canonical_path": "/move-as/accountant/hungary/",
      "data_path": "/data/move-as/accountant/hungary.json",
      "regulation": {
        "status": "regulated",
        "record_count": 2,
        "canonical_record_count": 2,
        "source_layer": "current profession record",
        "authorities": [
          "For foreign higher-education credentials used for employment or professional purposes, OH-MEIK in the Educational Authority is the official diploma-recognition authority; any activity-specific practice authority remains separate."
        ],
        "processes": [
          "Where a foreign higher-education credential needs formal recognition for work, OH-MEIK can determine qualification level and professional qualification; activity-specific legal authorisation, if any, remains a separate check.",
          "Recognition of professional experience Annex IV - automatic recognition"
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "For foreign higher-education credentials used for employment or professional purposes, OH-MEIK in the Educational Authority is the official diploma-recognition authority; any activity-specific practice authority remains separate.",
            "recognition_process": "Where a foreign higher-education credential needs formal recognition for work, OH-MEIK can determine qualification level and professional qualification; activity-specific legal authorisation, if any, remains a separate check.",
            "source_id": "source-edf17e5741a1"
          },
          {
            "national_slug": "merlegkepes-konyvelo",
            "national_name": "mérlegképes könyvelő",
            "crosswalk_tier": "descriptor-strong",
            "recognition_authority": null,
            "recognition_process": "Recognition of professional experience Annex IV - automatic recognition ",
            "source_id": "source-eca1ff0d34f1"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 1543,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=HU",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-edf17e5741a1",
          "source_url": "https://www.oktatas.hu/kepesitesek_elismertetese/kulfoldon_szerzett_oklevelek/felsofoku_oklevel",
          "source_title": "OH-MEIK foreign higher-education recognition page identifies the competent recognition centre for employment/professional use.",
          "publisher": "Educational Authority — Hungarian Equivalence and Information Centre (OH-MEIK)",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-eca1ff0d34f1",
          "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=21&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
          "source_title": "JSON list[].id=658797; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
          "publisher": "European Commission Regulated Professions Database",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-a1d9e0821d06",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=HU",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "IS",
      "country": "Iceland",
      "canonical_path": "/move-as/accountant/iceland/",
      "data_path": "/data/move-as/accountant/iceland.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "Auditors Oversight Board (Endurskoðendaeftirlitið), under the Ministry of Industries, for the statutory-auditor licence."
        ],
        "processes": [
          "To obtain statutory-auditor authorization, satisfy the education and experience conditions and pass the professional examination; the Auditors Oversight Board issues the licence certificate. The Ministry says examinations are generally held once a year."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "Auditors Oversight Board (Endurskoðendaeftirlitið), under the Ministry of Industries, for the statutory-auditor licence.",
            "recognition_process": "To obtain statutory-auditor authorization, satisfy the education and experience conditions and pass the professional examination; the Auditors Oversight Board issues the licence certificate. The Ministry says examinations are generally held once a year.",
            "source_id": "source-79599ba60af0"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "not_collected",
        "reason": "No exact profession-by-country salary value is published in this page input."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-79599ba60af0",
          "source_url": "https://www.stjornarradid.is/verkefni/atvinnuvegir/vidskipti/endurskodun/",
          "source_title": "Auditing; definition of licensed auditors and audit-licensing section.",
          "publisher": "Ministry of Industries",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        }
      ]
    },
    {
      "country_code": "IE",
      "country": "Ireland",
      "canonical_path": "/move-as/accountant/ireland/",
      "data_path": "/data/move-as/accountant/ireland.json",
      "regulation": {
        "status": "regulated",
        "record_count": 5,
        "canonical_record_count": 5,
        "source_layer": "current profession record",
        "authorities": [
          "The relevant recognised accountancy body; DETE lists several bodies and a separate MNC global-audit pathway."
        ],
        "processes": [
          "Use the competent professional body for the specific chartered/certified/audit activity; recognition is body- and qualification-specific, with a distinct MNC audit case.",
          "General system of recognition - primary application"
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "The relevant recognised accountancy body; DETE lists several bodies and a separate MNC global-audit pathway.",
            "recognition_process": "Use the competent professional body for the specific chartered/certified/audit activity; recognition is body- and qualification-specific, with a distinct MNC audit case.",
            "source_id": "source-694e645a465e"
          },
          {
            "national_slug": "certified-public-accountant",
            "national_name": "Certified Public Accountant",
            "crosswalk_tier": "descriptor-strong",
            "recognition_authority": null,
            "recognition_process": "General system of recognition - primary application",
            "source_id": "source-a75cd2af42d2"
          },
          {
            "national_slug": "chartered-accountant-auditor",
            "national_name": "Chartered Accountant/Auditor",
            "crosswalk_tier": "descriptor-strong",
            "recognition_authority": null,
            "recognition_process": "General system of recognition - primary application",
            "source_id": "source-a75cd2af42d2"
          },
          {
            "national_slug": "chartered-certified-accountant",
            "national_name": "Chartered Certified Accountant",
            "crosswalk_tier": "descriptor-strong",
            "recognition_authority": null,
            "recognition_process": "General system of recognition - primary application",
            "source_id": "source-a75cd2af42d2"
          },
          {
            "national_slug": "incorporated-public-accountant",
            "national_name": "Incorporated Public Accountant",
            "crosswalk_tier": "descriptor-strong",
            "recognition_authority": null,
            "recognition_process": "General system of recognition - primary application",
            "source_id": "source-a75cd2af42d2"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 6785.328,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2024",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-694e645a465e",
          "source_url": "https://enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/employment-permit-eligibility/registration-bodies-for-certain-employments/",
          "source_title": "Schedule 2 registration bodies, employment-permit conditions; lines 68-142",
          "publisher": "Department of Enterprise, Tourism and Employment",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-a75cd2af42d2",
          "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=7&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
          "source_title": "JSON list[].id=660731; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
          "publisher": "European Commission Regulated Professions Database",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-398a3292ae25",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "IT",
      "country": "Italy",
      "canonical_path": "/move-as/accountant/italy/",
      "data_path": "/data/move-as/accountant/italy.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "The Ministry of Justice handles recognition of dottore commercialista and esperto contabile titles; this is narrower than every job grouped as accountant."
        ],
        "processes": [
          "For the named chartered-accountant and accountant titles, Justice Ministry recognition is followed by any measure specified in the decree and registration in the professional register; the compensatory measure is an aptitude test conducted in Italian."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "The Ministry of Justice handles recognition of dottore commercialista and esperto contabile titles; this is narrower than every job grouped as accountant.",
            "recognition_process": "For the named chartered-accountant and accountant titles, Justice Ministry recognition is followed by any measure specified in the decree and registration in the professional register; the compensatory measure is an aptitude test conducted in Italian.",
            "source_id": "source-a367116c4570"
          }
        ]
      },
      "shortage": {
        "status": "listed",
        "record_count": 1,
        "records": [
          {
            "profession_slug": "accountants",
            "profession": "Accountants",
            "national_name": "Accountants",
            "classification_code": "2411",
            "crosswalk_tier": "exact-isco",
            "shortage_list_name": "EURES labour shortages and surpluses dashboard — National Coordination Office submission",
            "observed_period": "2025",
            "source_id": "source-cf7dcb675b16"
          }
        ]
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 3017,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=IT",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 35972.895,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-a367116c4570",
          "source_url": "https://www.giustizia.it/giustizia/it/mg_2_4_1.page?previsiousPage=mg_3_4_27",
          "source_title": "List of Justice Ministry-supervised professions",
          "publisher": "Italian Ministry of Justice",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-cf7dcb675b16",
          "source_url": "https://eures.europa.eu/living-and-working/labour-shortages-and-surpluses-europe_en",
          "source_title": "NCO.json key=1; A=AT; B=2025; C=2143; D=Environmental engineers; E=Shortage; F=Low",
          "publisher": "European Labour Authority / EURES",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-daf66bc26d8f",
          "source_url": "https://esploradati.istat.it/SDMXWS/rest/data/IT1,92_1225_DF_DCCN_ANA1_7,1.0/A.IT.D11_D_W2_S1_R_FT.Z.Z.Z.V.N.Z.2026M9?startPeriod=2025&endPeriod=2024",
          "source_title": "Country work-route threshold",
          "publisher": "Italian National Institute of Statistics (ISTAT)",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        },
        {
          "source_id": "source-2c7aa17172f0",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=IT",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "JP",
      "country": "Japan",
      "canonical_path": "/move-as/accountant/japan/",
      "data_path": "/data/move-as/accountant/japan.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "For the Japanese CPA route, the Financial Services Agency conducts the statutory qualification framework and JICPA performs mandated professional registration."
        ],
        "processes": [
          "Foreign CPA/chartered-accountant credentials receive no exemption from the Japanese CPA examination. The exam is conducted only in Japanese; qualification also requires at least three years of relevant experience, a three-year professional education programme, final assessments and JICPA registration."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "For the Japanese CPA route, the Financial Services Agency conducts the statutory qualification framework and JICPA performs mandated professional registration.",
            "recognition_process": "Foreign CPA/chartered-accountant credentials receive no exemption from the Japanese CPA examination. The exam is conducted only in Japanese; qualification also requires at least three years of relevant experience, a three-year professional education programme, final assessments and JICPA registration.",
            "source_id": "source-48f7d6fdc57a"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "published",
        "values": [
          "The Japanese CPA examination is conducted only in Japanese. JICPA publishes no CEFR equivalence on the checked page."
        ]
      },
      "salary": {
        "status": "not_collected",
        "reason": "No exact profession-by-country salary value is published in this page input."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-48f7d6fdc57a",
          "source_url": "https://jicpa.or.jp/english/what-we-do/profession/",
          "source_title": "JICPA CPA requirements, examination, experience and registration.",
          "publisher": "Japanese Institute of Certified Public Accountants (JICPA)",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        }
      ]
    },
    {
      "country_code": "LV",
      "country": "Latvia",
      "canonical_path": "/move-as/accountant/latvia/",
      "data_path": "/data/move-as/accountant/latvia.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "The State Revenue Service issues licences for outsourced accounting-service providers."
        ],
        "processes": [
          "An outsourced-accounting provider needs a VID licence; the responsible accountant must satisfy education and experience rules."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "The State Revenue Service issues licences for outsourced accounting-service providers.",
            "recognition_process": "An outsourced-accounting provider needs a VID licence; the responsible accountant must satisfy education and experience rules.",
            "source_id": "source-cfa35362ab1d"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 2488,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=LV",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-cfa35362ab1d",
          "source_url": "https://www.vid.gov.lv/en/licensing-outsourced-accountants",
          "source_title": "Named professions in the current legislation.",
          "publisher": "State Revenue Service",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-fd55d5f82884",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=LV",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "LT",
      "country": "Lithuania",
      "canonical_path": "/move-as/accountant/lithuania/",
      "data_path": "/data/move-as/accountant/lithuania.json",
      "regulation": {
        "status": "not_regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "No professional-qualification recognition authority is assigned to the broad title as a non-regulated profession; the prospective employer sets job requirements."
        ],
        "processes": [
          "For a non-regulated occupation, the general regulated-profession recognition process is not required; an applicant can apply directly to an employer."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "No professional-qualification recognition authority is assigned to the broad title as a non-regulated profession; the prospective employer sets job requirements.",
            "recognition_process": "For a non-regulated occupation, the general regulated-profession recognition process is not required; an applicant can apply directly to an employer.",
            "source_id": "source-a054ccbba0ee"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 2637.156,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2024",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-a054ccbba0ee",
          "source_url": "https://www.inovacijuagentura.lt/en/point-of-single-contact/requirements-and-regulations/",
          "source_title": "Current page updated 2026-05-06: says Lithuania has 44 regulated professions, names the regulated list and says recognition is not required for an unregulated profession.",
          "publisher": "Innovation Agency of Lithuania",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-9f7a4883e674",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "LU",
      "country": "Luxembourg",
      "canonical_path": "/move-as/accountant/luxembourg/",
      "data_path": "/data/move-as/accountant/luxembourg.json",
      "regulation": {
        "status": "regulated",
        "record_count": 2,
        "canonical_record_count": 2,
        "source_layer": "current profession record",
        "authorities": [
          "The Ministry of the Economy issues the business permit for independent accountants; salaried accountants are not required to obtain that permit for work for their employer."
        ],
        "processes": [
          "The independent-accountant route requires a specified technical secondary diploma and three years of practical experience, including at least one year with an established accountant, chartered accountant or auditor. It is not a requirement for salaried employee work.",
          "General system of recognition - primary application"
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "The Ministry of the Economy issues the business permit for independent accountants; salaried accountants are not required to obtain that permit for work for their employer.",
            "recognition_process": "The independent-accountant route requires a specified technical secondary diploma and three years of practical experience, including at least one year with an established accountant, chartered accountant or auditor. It is not a requirement for salaried employee work.",
            "source_id": "source-8fef732b4d65"
          },
          {
            "national_slug": "expert-comptable-wirtschaftsprufer",
            "national_name": "Expert-comptable,Wirtschaftsprüfer",
            "crosswalk_tier": "descriptor-strong",
            "recognition_authority": null,
            "recognition_process": "General system of recognition - primary application",
            "source_id": "source-341746941dc1"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 9434.081,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2024",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 65652,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-8fef732b4d65",
          "source_url": "https://guichet.public.lu/en/entreprises/creation-developpement/autorisation-etablissement/profession-liberale/comptable.html",
          "source_title": "Independent accountant business managers need a permit and specified diploma/experience; salaried accountants do not need a business permit; application usually within 3 months.",
          "publisher": "Guichet.lu / Ministry of the Economy",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-341746941dc1",
          "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=9&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
          "source_title": "JSON list[].id=660050; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
          "publisher": "European Commission Regulated Professions Database",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-8cf3ea1a25db",
          "source_url": "https://guichet.public.lu/en/citoyens/immigration/vivre/non-luxembourg/immigration/pays-tiers/hautement-qualifie/salarie-hautement-qualifie.html",
          "source_title": "Country work-route threshold",
          "publisher": "Government of the Grand Duchy of Luxembourg, Guichet.lu / General Department of Immigration",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        },
        {
          "source_id": "source-a43623c2dcfc",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "MT",
      "country": "Malta",
      "canonical_path": "/move-as/accountant/malta/",
      "data_path": "/data/move-as/accountant/malta.json",
      "regulation": {
        "status": "regulated",
        "record_count": 2,
        "canonical_record_count": 2,
        "source_layer": "current profession record",
        "authorities": [
          "Accountancy Board handles accountant warrants; auditor and statutory audit permissions must be checked separately."
        ],
        "processes": [
          "General system of recognition - primary application",
          "The EU accountant-warrant procedure checks recognised studies, good conduct and professional experience; third-country and auditor routes are distinct."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "Accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": null,
            "recognition_process": "General system of recognition - primary application",
            "source_id": "source-dc381294cc7c"
          },
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "Accountancy Board handles accountant warrants; auditor and statutory audit permissions must be checked separately.",
            "recognition_process": "The EU accountant-warrant procedure checks recognised studies, good conduct and professional experience; third-country and auditor routes are distinct.",
            "source_id": "source-b02528327b1e"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 2942.908,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2020",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 35394,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-dc381294cc7c",
          "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=22&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
          "source_title": "JSON list[].id=656803; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
          "publisher": "European Commission Regulated Professions Database",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-b02528327b1e",
          "source_url": "https://mfhea.mt/list-of-regulated-professions-and-competent-authorities/",
          "source_title": "Named profession and competent-authority rows in the official register; statutory route pages for profession-specific controls.",
          "publisher": "Malta Further and Higher Education Authority",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-d6a29910cbb2",
          "source_url": "https://nso.gov.mt/labour-market-main-page/",
          "source_title": "Country work-route threshold",
          "publisher": "National Statistics Office Malta",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        },
        {
          "source_id": "source-aa96cbab4a5c",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "NL",
      "country": "Netherlands",
      "canonical_path": "/move-as/accountant/netherlands/",
      "data_path": "/data/move-as/accountant/netherlands.json",
      "regulation": {
        "status": "regulated",
        "record_count": 2,
        "canonical_record_count": 2,
        "source_layer": "current profession record",
        "authorities": [
          "NBA assesses foreign accountant qualifications for protected RA/AA titles; AFM is additionally relevant for statutory external-auditor registration."
        ],
        "processes": [
          "General system of recognition - primary application",
          "Foreign accountants seeking RA/AA registration first obtain NBA assessment and a certificate of professional competence or complete the Dutch RA syllabus; Dutch-law and professional-conduct exams may be required."
        ],
        "records": [
          {
            "national_slug": "accountant-administratieconsulent",
            "national_name": "Accountant–Administratieconsulent",
            "crosswalk_tier": "descriptor-strong",
            "recognition_authority": null,
            "recognition_process": "General system of recognition - primary application",
            "source_id": "source-c6a88ecfa501"
          },
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "NBA assesses foreign accountant qualifications for protected RA/AA titles; AFM is additionally relevant for statutory external-auditor registration.",
            "recognition_process": "Foreign accountants seeking RA/AA registration first obtain NBA assessment and a certificate of professional competence or complete the Dutch RA syllabus; Dutch-law and professional-conduct exams may be required.",
            "source_id": "source-655bfb33c5e5"
          }
        ]
      },
      "shortage": {
        "status": "listed",
        "record_count": 1,
        "records": [
          {
            "profession_slug": "accountants",
            "profession": "Accountants",
            "national_name": "Accountants",
            "classification_code": "2411",
            "crosswalk_tier": "exact-isco",
            "shortage_list_name": "EURES labour shortages and surpluses dashboard — National Coordination Office submission",
            "observed_period": "2025",
            "source_id": "source-cf7dcb675b16"
          }
        ]
      },
      "language_requirement": {
        "status": "published",
        "values": [
          "The foreign RA qualification route tests Dutch law and Dutch professional conduct. NBA states the exams may be oral in Dutch or English, but preparation materials are Dutch, so applicants need sufficient Dutch reading comprehension."
        ]
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 6342.778,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2024",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-c6a88ecfa501",
          "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=10&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
          "source_title": "JSON list[].id=658139; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
          "publisher": "European Commission Regulated Professions Database",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-655bfb33c5e5",
          "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/professions?lang=EN&id_country=10&pagenum=1&maxrows=200",
          "source_title": "Dutch catalogue results for the exact generic titles; national records cross-checked in the 188-row country-filtered register. See evidence.md for matching titles and scope.",
          "publisher": "European Commission",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-cf7dcb675b16",
          "source_url": "https://eures.europa.eu/living-and-working/labour-shortages-and-surpluses-europe_en",
          "source_title": "NCO.json key=1; A=AT; B=2025; C=2143; D=Environmental engineers; E=Shortage; F=Low",
          "publisher": "European Labour Authority / EURES",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-70d2d7218cb0",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "NZ",
      "country": "New Zealand",
      "canonical_path": "/move-as/accountant/new-zealand/",
      "data_path": "/data/move-as/accountant/new-zealand.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "The frozen accountant group has no single recognition authority for all jobs; narrower audit and chartered-accountant titles have separate bodies and requirements."
        ],
        "processes": [
          "No single recognition process applies to the full accountant group; external audit and chartered-accountant status are separate professional routes."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "The frozen accountant group has no single recognition authority for all jobs; narrower audit and chartered-accountant titles have separate bodies and requirements.",
            "recognition_process": "No single recognition process applies to the full accountant group; external audit and chartered-accountant status are separate professional routes.",
            "source_id": "source-f1116b69e514"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "median",
        "amount": 1726,
        "unit": "NZD/week",
        "gross_or_net": "gross",
        "period": "2024-Q2",
        "source_url": "https://www.stats.govt.nz/assets/Research/Evaluating-the-use-of-admin-data-as-a-substitute-for-Household-Labour-Force-Survey-income-variables/evaluating-the-use-of-admin-data-as-a-substitute-for-household-labour-force-survey-income-variables.pdf",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-f1116b69e514",
          "source_url": "https://www.immigration.govt.nz/opsmanual/80506.htm",
          "source_title": "Nursing and midwifery titles require registration; the frozen family also includes enrolled/nursing-associate occupations and does not map to one blanket title.",
          "publisher": "Immigration New Zealand",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-8a6ff4afda7f",
          "source_url": "https://www.stats.govt.nz/assets/Research/Evaluating-the-use-of-admin-data-as-a-substitute-for-Household-Labour-Force-Survey-income-variables/evaluating-the-use-of-admin-data-as-a-substitute-for-household-labour-force-survey-income-variables.pdf",
          "source_title": "Household Labour Force Survey income by occupation (2024 Q2)",
          "publisher": "Stats NZ",
          "source_quality": "verified",
          "last_checked": "2026-08-01"
        }
      ]
    },
    {
      "country_code": "NO",
      "country": "Norway",
      "canonical_path": "/move-as/accountant/norway/",
      "data_path": "/data/move-as/accountant/norway.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "Finanstilsynet for state-authorized external-accountant recognition; its auditor authorization route is separate."
        ],
        "processes": [
          "Foreign-qualified external accountants from EEA/EU, Switzerland or the UK can apply to Finanstilsynet for recognition toward the Norwegian state-authorized external-accountant title; an aptitude test on Norwegian subjects normally applies."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "Finanstilsynet for state-authorized external-accountant recognition; its auditor authorization route is separate.",
            "recognition_process": "Foreign-qualified external accountants from EEA/EU, Switzerland or the UK can apply to Finanstilsynet for recognition toward the Norwegian state-authorized external-accountant title; an aptitude test on Norwegian subjects normally applies.",
            "source_id": "source-f544261a1d30"
          }
        ]
      },
      "shortage": {
        "status": "listed",
        "record_count": 1,
        "records": [
          {
            "profession_slug": "accountants",
            "profession": "Accountants",
            "national_name": "Accountants",
            "classification_code": "2411",
            "crosswalk_tier": "exact-isco",
            "shortage_list_name": "EURES labour shortages and surpluses dashboard — National Coordination Office submission",
            "observed_period": "2025",
            "source_id": "source-cf7dcb675b16"
          }
        ]
      },
      "language_requirement": {
        "status": "published",
        "values": [
          "For the EEA/Swiss/UK foreign external-accountant authorization route, applicants must have sufficient Norwegian proficiency to practise; Finanstilsynet may require evidence, and passing the aptitude test normally documents it."
        ]
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 6151,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=NO",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-f544261a1d30",
          "source_url": "https://hkdir.no/en/foreign-education/lists-and-databases/regulated-professions",
          "source_title": "Regulated-professions list and profession entries; title-level matches and named authorities checked.",
          "publisher": "Norwegian Directorate for Higher Education and Skills (HK-dir)",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-cf7dcb675b16",
          "source_url": "https://eures.europa.eu/living-and-working/labour-shortages-and-surpluses-europe_en",
          "source_title": "NCO.json key=1; A=AT; B=2025; C=2143; D=Environmental engineers; E=Shortage; F=Low",
          "publisher": "European Labour Authority / EURES",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-82611ea61a10",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=NO",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "PL",
      "country": "Poland",
      "canonical_path": "/move-as/accountant/poland/",
      "data_path": "/data/move-as/accountant/poland.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "Polish Chamber of Statutory Auditors (PIBR/KRBR) for statutory-auditor registration and reserved audit work; ordinary accountant titles differ."
        ],
        "processes": [
          "For reserved statutory audit work, obtain statutory-auditor registration through the competent professional route; general bookkeeping/accountancy is not made contingent on this title by the cited page."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "Polish Chamber of Statutory Auditors (PIBR/KRBR) for statutory-auditor registration and reserved audit work; ordinary accountant titles differ.",
            "recognition_process": "For reserved statutory audit work, obtain statutory-auditor registration through the competent professional route; general bookkeeping/accountancy is not made contingent on this title by the cited page.",
            "source_id": "source-fdaaffba82ff"
          }
        ]
      },
      "shortage": {
        "status": "listed",
        "record_count": 1,
        "records": [
          {
            "profession_slug": "accountants",
            "profession": "Accountants",
            "national_name": "Accountants",
            "classification_code": "2411",
            "crosswalk_tier": "exact-isco",
            "shortage_list_name": "EURES labour shortages and surpluses dashboard — National Coordination Office submission",
            "observed_period": "2025",
            "source_id": "source-cf7dcb675b16"
          }
        ]
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 1360,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=PL",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 36569.0998288648,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-fdaaffba82ff",
          "source_url": "https://www.gov.pl/web/finanse/uprawnienia-bieglego-rewidenta",
          "source_title": "Only registered statutory auditors may perform reserved audit activities; national register maintained by the Polish Chamber of Statutory Auditors.",
          "publisher": "Ministry of Finance",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-cf7dcb675b16",
          "source_url": "https://eures.europa.eu/living-and-working/labour-shortages-and-surpluses-europe_en",
          "source_title": "NCO.json key=1; A=AT; B=2025; C=2143; D=Environmental engineers; E=Shortage; F=Low",
          "publisher": "European Labour Authority / EURES",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-b72b38e60f4b",
          "source_url": "https://www.mos.cudzoziemcy.gov.pl/en/question-and-answer-database/permits-residence-and-work/eu-blue-card/",
          "source_title": "Country work-route threshold",
          "publisher": "Office for Foreigners (Urząd do Spraw Cudzoziemców), MOS",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        },
        {
          "source_id": "source-cb77f48a8873",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=PL",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "PT",
      "country": "Portugal",
      "canonical_path": "/move-as/accountant/portugal/",
      "data_path": "/data/move-as/accountant/portugal.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "OCC applies to certified accountants; OROC is a separate statutory-auditor authority. No single authority applies to every accountant job."
        ],
        "processes": [
          "Certified-accountant reserved acts require OCC registration; statutory-auditor qualification is a separate OROC route. Ordinary accountant roles are not assigned either route by title alone."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "OCC applies to certified accountants; OROC is a separate statutory-auditor authority. No single authority applies to every accountant job.",
            "recognition_process": "Certified-accountant reserved acts require OCC registration; statutory-auditor qualification is a separate OROC route. Ordinary accountant roles are not assigned either route by title alone.",
            "source_id": "source-03f7612b9dab"
          }
        ]
      },
      "shortage": {
        "status": "listed",
        "record_count": 1,
        "records": [
          {
            "profession_slug": "accountants",
            "profession": "Accountants",
            "national_name": "Accountants",
            "classification_code": "2411",
            "crosswalk_tier": "exact-isco",
            "shortage_list_name": "EURES labour shortages and surpluses dashboard — National Coordination Office submission",
            "observed_period": "2025",
            "source_id": "source-cf7dcb675b16"
          }
        ]
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 1848,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=PT",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 29781.6,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-03f7612b9dab",
          "source_url": "https://justica.gov.pt/Como-criar-uma-empresa-online/Escolher-o-contabilista-certificado",
          "source_title": "Certified accountant is a named reserved-act profession requiring OCC registration; ordinary accounting and auditor registration are distinct.",
          "publisher": "Ministry of Justice",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-cf7dcb675b16",
          "source_url": "https://eures.europa.eu/living-and-working/labour-shortages-and-surpluses-europe_en",
          "source_title": "NCO.json key=1; A=AT; B=2025; C=2143; D=Environmental engineers; E=Shortage; F=Low",
          "publisher": "European Labour Authority / EURES",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-deaec35d6bf2",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/nama_10_fte?geo=PT&unit=EUR&lang=en",
          "source_title": "Country work-route threshold",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        },
        {
          "source_id": "source-700f2baa8ea2",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=PT",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "RO",
      "country": "Romania",
      "canonical_path": "/move-as/accountant/romania/",
      "data_path": "/data/move-as/accountant/romania.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "CECCAR for expert/authorized accountants and ASPAAS for financial auditors; the frozen accountant family has no single authority."
        ],
        "processes": [
          "The relevant route depends on activity: CECCAR membership for expert/authorized-accountant reserved work and ASPAAS registration for statutory audit; ordinary accounting is not assigned either route by title alone."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "CECCAR for expert/authorized accountants and ASPAAS for financial auditors; the frozen accountant family has no single authority.",
            "recognition_process": "The relevant route depends on activity: CECCAR membership for expert/authorized-accountant reserved work and ASPAAS registration for statutory audit; ordinary accounting is not assigned either route by title alone.",
            "source_id": "source-09e072f6450c"
          }
        ]
      },
      "shortage": {
        "status": "listed",
        "record_count": 1,
        "records": [
          {
            "profession_slug": "accountants",
            "profession": "Accountants",
            "national_name": "Accountants",
            "classification_code": "2411",
            "crosswalk_tier": "exact-isco",
            "shortage_list_name": "EURES labour shortages and surpluses dashboard — National Coordination Office submission",
            "observed_period": "2025",
            "source_id": "source-cf7dcb675b16"
          }
        ]
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 1573,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=RO",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-09e072f6450c",
          "source_url": "https://cnred.edu.ro/en/competent-authorities/",
          "source_title": "Current national directory of sectoral and other regulated-profession authorities and named professional titles.",
          "publisher": "CNRED / Ministry of Education and Research",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-cf7dcb675b16",
          "source_url": "https://eures.europa.eu/living-and-working/labour-shortages-and-surpluses-europe_en",
          "source_title": "NCO.json key=1; A=AT; B=2025; C=2143; D=Environmental engineers; E=Shortage; F=Low",
          "publisher": "European Labour Authority / EURES",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-e14e61c0eee6",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=RO",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "SA",
      "country": "Saudi Arabia",
      "canonical_path": "/move-as/accountant/saudi-arabia/",
      "data_path": "/data/move-as/accountant/saudi-arabia.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "SOCPA for eligible professional accounting membership; reserved audit practice has an additional licensing route."
        ],
        "processes": [
          "Eligible accountants may apply for SOCPA professional membership and credential verification; statutory audit and other reserved services require a separate applicable licence and are not inferred from general membership."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "SOCPA for eligible professional accounting membership; reserved audit practice has an additional licensing route.",
            "recognition_process": "Eligible accountants may apply for SOCPA professional membership and credential verification; statutory audit and other reserved services require a separate applicable licence and are not inferred from general membership.",
            "source_id": "source-84b1b2fbc97b"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 2961.8131778462875,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-84b1b2fbc97b",
          "source_url": "https://www.socpa.org.sa/www-socpa-org-sa/SOCPA/files/10/105b21d8-50de-4a23-ac7b-cd654e89c5bb-pdf.aspx",
          "source_title": "Reserved accounting/audit services require the relevant license; ordinary accountant employment is not assigned the reserved service licence.",
          "publisher": "SOCPA",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-fe6472651567",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "SK",
      "country": "Slovakia",
      "canonical_path": "/move-as/accountant/slovakia/",
      "data_path": "/data/move-as/accountant/slovakia.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "Office for Oversight of Audit for statutory-auditor qualification recognition; CRD handles the applicable formal-education stage."
        ],
        "processes": [
          "For the narrower statutory-auditor title, recognition is staged: formal qualification review followed by professional-qualification review, with degree, accounting-practice, training and examination conditions."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "Office for Oversight of Audit for statutory-auditor qualification recognition; CRD handles the applicable formal-education stage.",
            "recognition_process": "For the narrower statutory-auditor title, recognition is staged: formal qualification review followed by professional-qualification review, with degree, accounting-practice, training and examination conditions.",
            "source_id": "source-a40d38b7dd4e"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 1578.277,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2024",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-a40d38b7dd4e",
          "source_url": "https://uznavanie.minedu.sk/regulated-profession/481-statutarny-auditor",
          "source_title": "Current official CRD index and title-specific profession profile.",
          "publisher": "Office for Oversight of Audit / Ministry of Education CRD",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-8f5cf77e9f5b",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "SI",
      "country": "Slovenia",
      "canonical_path": "/move-as/accountant/slovenia/",
      "data_path": "/data/move-as/accountant/slovenia.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "The Slovenian Institute of Auditors (SIR) grants the certified-auditor licence; the Ministry of Finance is listed as the competent contact for recognition."
        ],
        "processes": [
          "Ordinary accounting employment is distinct from the certified-auditor licence. The SIR auditor route requires prescribed education, recent audit experience, training and examinations; EU cross-border registration is separate."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "The Slovenian Institute of Auditors (SIR) grants the certified-auditor licence; the Ministry of Finance is listed as the competent contact for recognition.",
            "recognition_process": "Ordinary accounting employment is distinct from the certified-auditor licence. The SIR auditor route requires prescribed education, recent audit experience, training and examinations; EU cross-border registration is separate.",
            "source_id": "source-f207fb05e37c"
          }
        ]
      },
      "shortage": {
        "status": "listed",
        "record_count": 1,
        "records": [
          {
            "profession_slug": "accountants",
            "profession": "Accountants",
            "national_name": "Accountants",
            "classification_code": "2411",
            "crosswalk_tier": "exact-isco",
            "shortage_list_name": "EURES labour shortages and surpluses dashboard — National Coordination Office submission",
            "observed_period": "2025",
            "source_id": "source-cf7dcb675b16"
          }
        ]
      },
      "language_requirement": {
        "status": "published",
        "values": [
          "Certified auditors who are EU/EEA nationals but not Slovenian citizens must demonstrate C2 Slovenian under the specific auditor-licensing profile; this does not apply by inference to all accountants."
        ]
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 3834.291,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2024",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 30432.36,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-f207fb05e37c",
          "source_url": "https://spot.gov.si/en/topics/list-of-regulated-professions",
          "source_title": "Current national profession list; named titles and competent authorities.",
          "publisher": "SPOT / Government of Slovenia",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-cf7dcb675b16",
          "source_url": "https://eures.europa.eu/living-and-working/labour-shortages-and-surpluses-europe_en",
          "source_title": "NCO.json key=1; A=AT; B=2025; C=2143; D=Environmental engineers; E=Shortage; F=Low",
          "publisher": "European Labour Authority / EURES",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-1d8bbd2aa115",
          "source_url": "https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2026-01-0572",
          "source_title": "Country work-route threshold",
          "publisher": "Statistical Office of the Republic of Slovenia",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        },
        {
          "source_id": "source-f4ed30d3e7e2",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "KR",
      "country": "South Korea",
      "canonical_path": "/move-as/accountant/south-korea/",
      "data_path": "/data/move-as/accountant/south-korea.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [],
        "processes": [
          "The Korean CPA route requires statutory eligibility, two exam levels, Korean-language examinations, and then experience and KICPA training before practice licensure."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": null,
            "recognition_process": "The Korean CPA route requires statutory eligibility, two exam levels, Korean-language examinations, and then experience and KICPA training before practice licensure.",
            "source_id": "source-ece5befc64a3"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "published",
        "values": [
          "KICPA states the Korean CPA exams are written in Korean and require an accepted English aptitude score."
        ]
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 3415.8685262668273,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-ece5befc64a3",
          "source_url": "https://www.kicpa.or.kr/portal/default/kicpa/gnb/en_pc/menu03/menu02.page",
          "source_title": "CPA exam and statutory practice-licence sequence.",
          "publisher": "Korean Institute of Certified Public Accountants (KICPA)",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-b07fd9ab32b5",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "ES",
      "country": "Spain",
      "canonical_path": "/move-as/accountant/spain/",
      "data_path": "/data/move-as/accountant/spain.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [],
        "processes": [],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": null,
            "recognition_process": null,
            "source_id": "source-11fd2580a93b"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 2614,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=ES",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "published",
        "value_eur_year": 41356.36,
        "period": "current"
      },
      "sources": [
        {
          "source_id": "source-11fd2580a93b",
          "source_url": "https://www.sepe.es/dam/jcr%3A02b4aeea-0c5b-4e9e-883b-d4b104d7309c/catalogo-ocupaciones-dificl-cobertura-2T26.pdf",
          "source_title": "SEPE official Q2 2026 catalogue scanned by occupation code; INE CNO-11/ISCO-08 crosswalk: CNO 2611.",
          "publisher": "SEPE",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-1e7ff86c12f2",
          "source_url": "https://www.inclusion.gob.es/documents/d/unidadgrandesempresas/umbral-salarial.pdf",
          "source_title": "Country work-route threshold",
          "publisher": "Ministry of Inclusion, Social Security and Migration — Unit for Large Companies and Strategic Groups (UGE-CE)",
          "source_quality": "verified",
          "last_checked": "2026-10-25"
        },
        {
          "source_id": "source-53d9bfde1dbc",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=ES",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "SE",
      "country": "Sweden",
      "canonical_path": "/move-as/accountant/sweden/",
      "data_path": "/data/move-as/accountant/sweden.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "Revisorsinspektionen for authorised auditors and statutory audit; no generic accountant-wide licence authority is assigned."
        ],
        "processes": [
          "Only the authorised-auditor subset follows Revisorsinspektionen’s qualification route: required theoretical education, at least three years supervised audit training and the auditor examination or applicable EEA aptitude test. Generic accountant employment is not assigned this licence."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "Revisorsinspektionen for authorised auditors and statutory audit; no generic accountant-wide licence authority is assigned.",
            "recognition_process": "Only the authorised-auditor subset follows Revisorsinspektionen’s qualification route: required theoretical education, at least three years supervised audit training and the auditor examination or applicable EEA aptitude test. Generic accountant employment is not assigned this licence.",
            "source_id": "source-71934b4e340d"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "not_collected",
        "reason": "No exact profession-by-country salary value is published in this page input."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-71934b4e340d",
          "source_url": "https://www.revisorsinspektionen.se/bli-revisor/auktorisation/",
          "source_title": "Authorized auditor route: qualifying education and experience, auditor exam or aptitude test, statutory audit scope; generic accountant role is broader.",
          "publisher": "Swedish Inspectorate of Auditors (Revisorsinspektionen)",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        }
      ]
    },
    {
      "country_code": "CH",
      "country": "Switzerland",
      "canonical_path": "/move-as/accountant/switzerland/",
      "data_path": "/data/move-as/accountant/switzerland.json",
      "regulation": {
        "status": "not_regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "No national recognition authority for generic accounting is identified; FAOA/RAB is responsible only for statutory auditor and audit-expert licences."
        ],
        "processes": [
          "For statutory audit only, FAOA/RAB may recognise a comparable foreign diploma if relevant audit experience, Swiss-law knowledge, reciprocity and licensing eligibility in the origin country are established. Generic accountant work has no such mandatory recognition route."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "No national recognition authority for generic accounting is identified; FAOA/RAB is responsible only for statutory auditor and audit-expert licences.",
            "recognition_process": "For statutory audit only, FAOA/RAB may recognise a comparable foreign diploma if relevant audit experience, Swiss-law knowledge, reciprocity and licensing eligibility in the origin country are established. Generic accountant work has no such mandatory recognition route.",
            "source_id": "source-ce7c95ad74e1"
          }
        ]
      },
      "shortage": {
        "status": "listed",
        "record_count": 1,
        "records": [
          {
            "profession_slug": "accountants",
            "profession": "Accountants",
            "national_name": "Accountants",
            "classification_code": "2411",
            "crosswalk_tier": "exact-isco",
            "shortage_list_name": "EURES labour shortages and surpluses dashboard — National Coordination Office submission",
            "observed_period": "2024",
            "source_id": "source-cf7dcb675b16"
          }
        ]
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 9453,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2022",
        "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=CH",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-ce7c95ad74e1",
          "source_url": "https://www.rab-asr.ch/en/individuals",
          "source_title": "FAOA/RAB Individuals: licensing is for auditors and audit experts; requirements are professional education/practice and good repute.",
          "publisher": "Federal Audit Oversight Authority (FAOA/RAB)",
          "source_quality": "verified",
          "last_checked": "2026-10-10"
        },
        {
          "source_id": "source-cf7dcb675b16",
          "source_url": "https://eures.europa.eu/living-and-working/labour-shortages-and-surpluses-europe_en",
          "source_title": "NCO.json key=1; A=AT; B=2025; C=2143; D=Environmental engineers; E=Shortage; F=Low",
          "publisher": "European Labour Authority / EURES",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-a0197838f751",
          "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=CH",
          "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
          "publisher": "Eurostat",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "AE",
      "country": "United Arab Emirates",
      "canonical_path": "/move-as/accountant/united-arab-emirates/",
      "data_path": "/data/move-as/accountant/united-arab-emirates.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "For statutory Chartered Accountant practice: Ministry of Economy and the concerned local authority in the relevant Emirate within their assigned powers."
        ],
        "processes": [
          "For Chartered Accountant practice, obtain the professional licence under Federal Decree by Law 41/2023 and applicable executive rules through the competent local authority."
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "For statutory Chartered Accountant practice: Ministry of Economy and the concerned local authority in the relevant Emirate within their assigned powers.",
            "recognition_process": "For Chartered Accountant practice, obtain the professional licence under Federal Decree by Law 41/2023 and applicable executive rules through the competent local authority.",
            "source_id": "source-03d4fd26228a"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "not_collected",
        "reason": "No exact profession-by-country salary value is published in this page input."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-03d4fd26228a",
          "source_url": "https://uaelegislation.gov.ae/en/legislations/2183",
          "source_title": "Articles 1–2 define the profession, Chartered Accountant and statutory scope.",
          "publisher": "UAE Legislation, Ministry of Cabinet Affairs",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        }
      ]
    },
    {
      "country_code": "UK",
      "country": "United Kingdom",
      "canonical_path": "/move-as/accountant/united-kingdom/",
      "data_path": "/data/move-as/accountant/united-kingdom.json",
      "regulation": {
        "status": "regulated",
        "record_count": 5,
        "canonical_record_count": 5,
        "source_layer": "current profession record",
        "authorities": [
          "No single authority covers every accountant. The Financial Reporting Council has oversight functions for statutory audit and named recognised supervisory/qualifying bodies; other accountancy membership routes are distinct."
        ],
        "processes": [
          "General system of recognition - primary application"
        ],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "No single authority covers every accountant. The Financial Reporting Council has oversight functions for statutory audit and named recognised supervisory/qualifying bodies; other accountancy membership routes are distinct.",
            "recognition_process": null,
            "source_id": "source-9f3487de11e5"
          },
          {
            "national_slug": "chartered-accountant",
            "national_name": "Chartered accountant",
            "crosswalk_tier": "descriptor-strong",
            "recognition_authority": null,
            "recognition_process": "General system of recognition - primary application",
            "source_id": "source-acfc8370c649"
          },
          {
            "national_slug": "chartered-certified-accountant",
            "national_name": "Chartered Certified Accountant",
            "crosswalk_tier": "descriptor-strong",
            "recognition_authority": null,
            "recognition_process": "General system of recognition - primary application",
            "source_id": "source-acfc8370c649"
          },
          {
            "national_slug": "chartered-management-accountant",
            "national_name": "Chartered management accountant",
            "crosswalk_tier": "descriptor-strong",
            "recognition_authority": null,
            "recognition_process": "General system of recognition - primary application",
            "source_id": "source-acfc8370c649"
          },
          {
            "national_slug": "chartered-public-finance-accountant",
            "national_name": "Chartered Public finance accountant",
            "crosswalk_tier": "descriptor-strong",
            "recognition_authority": null,
            "recognition_process": "General system of recognition - primary application",
            "source_id": "source-acfc8370c649"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 4517.999214031454,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2025",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-9f3487de11e5",
          "source_url": "https://www.gov.uk/government/publications/professions-regulated-by-law-in-the-uk-and-their-regulators/uk-regulated-professions-and-their-regulators",
          "source_title": "The official register names registered nurses, midwives and nursing associates under the Nursing and Midwifery Council. Frozen ISCO codes span registered nursing/midwifery and associate groups; registration scope and national remit vary by exact title.",
          "publisher": "Department for Business and Trade",
          "source_quality": "verified",
          "last_checked": "2026-10-15"
        },
        {
          "source_id": "source-acfc8370c649",
          "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=15&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
          "source_title": "JSON list[].id=656741; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
          "publisher": "European Commission Regulated Professions Database",
          "source_quality": "verified",
          "last_checked": "2026-08-07"
        },
        {
          "source_id": "source-9814a5204940",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    },
    {
      "country_code": "US",
      "country": "United States",
      "canonical_path": "/move-as/accountant/united-states/",
      "data_path": "/data/move-as/accountant/united-states.json",
      "regulation": {
        "status": "regulated",
        "record_count": 1,
        "canonical_record_count": 1,
        "source_layer": "current profession record",
        "authorities": [
          "State Board of Accountancy for intended jurisdiction."
        ],
        "processes": [],
        "records": [
          {
            "national_slug": "accountant",
            "national_name": "accountant",
            "crosswalk_tier": "exact-slug",
            "recognition_authority": "State Board of Accountancy for intended jurisdiction.",
            "recognition_process": null,
            "source_id": "source-acaf721e8e75"
          }
        ]
      },
      "shortage": {
        "status": "no_exact_matching_row",
        "record_count": 0,
        "records": []
      },
      "language_requirement": {
        "status": "not_collected",
        "values": []
      },
      "salary": {
        "status": "published",
        "scope": "occupation_group",
        "occupation_group": "Professionals",
        "statistic": "mean",
        "amount": 7644.491068233897,
        "unit": "EUR/month",
        "gross_or_net": "gross",
        "period": "2025",
        "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
        "reason": "No exact profession-by-country salary value is published in this page input; the figure is the occupation group's."
      },
      "work_route_threshold": {
        "status": "not_collected"
      },
      "sources": [
        {
          "source_id": "source-acaf721e8e75",
          "source_url": "https://www.bls.gov/ooh/business-and-financial/accountants-and-auditors.htm",
          "source_title": "Licenses, Certifications, and Registrations, lines 279-283: state Board of Accountancy licenses CPAs; license scope is conditional.",
          "publisher": "U.S. Bureau of Labor Statistics",
          "source_quality": "verified",
          "last_checked": "2026-10-10"
        },
        {
          "source_id": "source-5c47863af6c5",
          "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
          "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
          "publisher": "ILO",
          "source_quality": "verified",
          "last_checked": "2026-07-30"
        }
      ]
    }
  ],
  "sources": [
    {
      "source_id": "source-64e42c40f294",
      "source_url": "https://www.legislation.gov.au/C2009A00013/latest/text",
      "source_title": "Paid tax-agent services are regulated and require registration; this does not mean every accounting role or service is regulated.",
      "publisher": "Australian Government, Federal Register of Legislation",
      "source_quality": "supplemental",
      "last_checked": "2026-10-10"
    },
    {
      "source_id": "source-18436c31142a",
      "source_url": "https://www.jobsandskills.gov.au/sites/default/files/2025-10/2025%20Occupation%20Shortage%20List%20-%206%20digit%20ANZSCO%20and%20OSCA.xlsx",
      "source_title": "2025 OSL (ANZSCO 2022) row 8 national rating column; all rows with rating S/R/M retained in value",
      "publisher": "Jobs and Skills Australia / Australian Government",
      "source_quality": "supplemental",
      "last_checked": "2026-08-07"
    },
    {
      "source_id": "source-703887246be9",
      "source_url": "https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB",
      "source_title": "ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB)",
      "publisher": "ILO",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-2e07ecb300f9",
      "source_url": "https://www.wko.at/bilanzbuchhaltungsbehoerde/voraussetzungen-berufsberechtigung",
      "source_title": "Public appointment/self-employed Bilanzbuchhalter, Buchhalter, payroll accountant; excludes ordinary employee role.",
      "publisher": "WKO Bilanzbuchhaltungsbehörde",
      "source_quality": "supplemental",
      "last_checked": "2026-10-10"
    },
    {
      "source_id": "source-cf7dcb675b16",
      "source_url": "https://eures.europa.eu/living-and-working/labour-shortages-and-surpluses-europe_en",
      "source_title": "NCO.json key=1; A=AT; B=2025; C=2143; D=Environmental engineers; E=Shortage; F=Low",
      "publisher": "European Labour Authority / EURES",
      "source_quality": "supplemental",
      "last_checked": "2026-08-07"
    },
    {
      "source_id": "source-f0c830ed21d4",
      "source_url": "https://www.migration.gv.at/en/types-of-immigration/permanent-immigration-red-white-red-card/eu-blue-card.html",
      "source_title": "Country work-route threshold",
      "publisher": "Austrian Federal Government, migration.gv.at",
      "source_quality": "supplemental",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-f98ef30b9db8",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=AT",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-798750a0c1e6",
      "source_url": "https://economie.fgov.be/en/themes/enterprises/starting-business/conditions-entering/chartered-accountant",
      "source_title": "Protected accountant/tax-adviser titles and reserved services.",
      "publisher": "FPS Economy",
      "source_quality": "supplemental",
      "last_checked": "2026-10-10"
    },
    {
      "source_id": "source-5ebb988cf0bc",
      "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=1&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
      "source_title": "JSON list[].id=660942; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
      "publisher": "European Commission Regulated Professions Database",
      "source_quality": "supplemental",
      "last_checked": "2026-08-07"
    },
    {
      "source_id": "source-4ed99d5a8351",
      "source_url": "https://emploi.wallonie.be/en/home/actualites/actualites/autorisations-de-travail-et-permis-de-travail-b--seuils-salariaux-a-respecter-par-les-employeurs.html",
      "source_title": "Country work-route threshold",
      "publisher": "Walloon Public Service, Employment and Vocational Training",
      "source_quality": "supplemental",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-38ee5f819253",
      "source_url": "https://www.navet.government.bg/bg/media/spisak-na-regulirani-profesii-reshenie-na-ms-11-08-26.pdf",
      "source_title": "Annex 1 of the current register, amended in State Gazette No.72 of 11 August 2026; 2026 occupation title/scope compared without an adjacent-title substitution.",
      "publisher": "Council of Ministers / NAVET",
      "source_quality": "supplemental",
      "last_checked": "2026-10-10"
    },
    {
      "source_id": "source-41d6017f5580",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=BG",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-1b9bf5063c17",
      "source_url": "https://www.canada.ca/content/dam/ircc/documents/pdf/english/corporate/publications-manuals/welcome-to-canada_fcr_e_2023.pdf",
      "source_title": "PDF p. 1 WORKING section; six named examples of regulated jobs",
      "publisher": "Reviewed official or institutional source",
      "source_quality": "supplemental",
      "last_checked": "2026-08-08"
    },
    {
      "source_id": "source-bd4285a5cff2",
      "source_url": "https://www.cpaontario.ca/become-a-cpa/internationally-trained-accountant/accounting-body-outside-canada",
      "source_title": "CPA Ontario pathway concerns designation; generic accountant work is distinct.",
      "publisher": "CPA Ontario",
      "source_quality": "supplemental",
      "last_checked": "2026-10-10"
    },
    {
      "source_id": "source-7229188ee483",
      "source_url": "https://narodne-novine.nn.hr/clanci/sluzbeni/2026_05_55_692.html",
      "source_title": "Foreigners Act Article 13 inserts Article 92.a, paragraphs 1–8; standardised Croatian/Latin-script exam at A1.1 and covered/exempt permit-holder groups.",
      "publisher": "Croatian Parliament / Narodne novine",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-994ecbde3a61",
      "source_url": "https://narodne-novine.nn.hr/clanci/sluzbeni/full/2025_03_40_545.html",
      "source_title": "Country work-route threshold",
      "publisher": "Croatian Parliament, Narodne novine (Official Gazette)",
      "source_quality": "supplemental",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-d74477a2aabc",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=HR",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-970cad496159",
      "source_url": "https://www.businessincyprus.gov.cy/business-sectors/accountant-auditor/",
      "source_title": "ICPAC professional practice certificates and statutory auditor registration.",
      "publisher": "Point of Single Contact Cyprus / Ministry of Energy, Commerce and Industry",
      "source_quality": "supplemental",
      "last_checked": "2026-10-10"
    },
    {
      "source_id": "source-91bf4ecc469f",
      "source_url": "https://www.gov.cy/mip-md/en/documents/eu-blue-card/",
      "source_title": "Country work-route threshold",
      "publisher": "Migration Department, Deputy Ministry of Migration and International Protection of Cyprus",
      "source_quality": "supplemental",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-29eeb8a83d50",
      "source_url": "https://mpo.gov.cz/cz/rozcestnik/ministerstvo/aplikace-zakona-c-106-1999-sb/informace-zverejnovane-podle-paragrafu-5-odstavec-3-zakona/-sdeleni--v-jakem-ustanoveni-zakona-o-zivnostenskem-podnikani-a-jeho-provadecich-predpisech-je-upravena-soustavna-cinnost--241015/",
      "source_title": "Bookkeeping/accounting advice/tax-record keeping are tied-trade activities when provided as a business; not every salaried accountant is a statutory auditor or trade operator.",
      "publisher": "Ministry of Industry and Trade (MPO)",
      "source_quality": "supplemental",
      "last_checked": "2026-10-10"
    },
    {
      "source_id": "source-84fbdaae24e9",
      "source_url": "https://e-sbirka.gov.cz/sb/2026/44",
      "source_title": "Country work-route threshold",
      "publisher": "Ministry of Labour and Social Affairs (MPSV)",
      "source_quality": "supplemental",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-b142c04dc9f8",
      "source_url": "https://ufsn.dk/english/education/recognition-and-transparency/regulated-professions/list-of-regulated-professions/",
      "source_title": "UFSN education section lists Teacher of the Danish Folkeskole and Upper Secondary School Teacher as regulated professions.",
      "publisher": "Danish Agency for Higher Education and Science (UFSN)",
      "source_quality": "supplemental",
      "last_checked": "2026-10-10"
    },
    {
      "source_id": "source-2611b26978b0",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=DK",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-e08dc493fbe2",
      "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/130062026103/blob-html",
      "source_title": "Aliens Act §§107(1)-(1³), 178(1)-(1⁴), 181(1)(5), 181(2), 190⁷; base checked against Statistics Estonia.",
      "publisher": "Riigi Teataja",
      "source_quality": "supplemental",
      "last_checked": "2026-10-10"
    },
    {
      "source_id": "source-4209ff80cf9d",
      "source_url": "https://www.riigiteataja.ee/en/eli/ee/510042023008/consolide/current",
      "source_title": "Country work-route threshold",
      "publisher": "Riigi Teataja (Riigikogu legislation) and Statistics Estonia",
      "source_quality": "supplemental",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-c1346798f0d2",
      "source_url": "https://www.prh.fi/en/auditoroversight/examinations.html",
      "source_title": "PRH auditor examinations; HT/KHT/JHT statutory auditor categories",
      "publisher": "Finnish Patent and Registration Office (PRH)",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-b84daae451a7",
      "source_url": "https://www.experts-comptables.fr/devenir-expert-comptable/la-reconnaissance-des-qualifications",
      "source_title": "Foreign expert-comptable recognition and Order registration rules.",
      "publisher": "Order of Experts-Comptables",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-4f26f5c2c0be",
      "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=6&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
      "source_title": "JSON list[].id=659079; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
      "publisher": "European Commission Regulated Professions Database",
      "source_quality": "supplemental",
      "last_checked": "2026-08-07"
    },
    {
      "source_id": "source-482ebfc1d831",
      "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051738426/2026-04-28",
      "source_title": "Country work-route threshold",
      "publisher": "French Government — Légifrance",
      "source_quality": "supplemental",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-c4e4744a31ce",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=FR",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-56203c08270b",
      "source_url": "https://www.anerkennung-in-deutschland.de/en/interest/finder/profession/588/profile",
      "source_title": "Generic accountant role is not regulated; excludes distinct regulated tax-adviser and auditor professions.",
      "publisher": "Federal Government recognition portal / BIBB",
      "source_quality": "supplemental",
      "last_checked": "2026-10-10"
    },
    {
      "source_id": "task-bluecard-de-01:source:82ab2f8960ec0db544b6b7d042641573",
      "source_url": "https://www.make-it-in-germany.com/pdf-blaue-karte-eu",
      "source_title": "Country work-route threshold",
      "publisher": "Federal Government of Germany (Make it in Germany)",
      "source_quality": "verified",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-c9ae20cb8570",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=DE",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-517fee49a46f",
      "source_url": "https://en.mitos.gov.gr/index.php?title=%CE%94%CE%94%3AAnnouncement_for_the_upgrade_to_a_Class_A_Accountant_/_Tax_Consultant",
      "source_title": "At-a-glance: Economic Chamber of Greece (OEE); specific Class A tax accountant scope; EUR 100 fee, digitally estimated 17 days; updated 31 July 2026.",
      "publisher": "National Registry of Administrative Public Services (MITOS)",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-bb91ed661eb6",
      "source_url": "https://home-affairs.ec.europa.eu/policies/migration-and-asylum/eu-immigration-portal/eu-blue-card/eu-blue-card-greece_en",
      "source_title": "Country work-route threshold",
      "publisher": "European Commission, Directorate-General for Migration and Home Affairs",
      "source_quality": "supplemental",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-166054b628fb",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=EL",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-edf17e5741a1",
      "source_url": "https://www.oktatas.hu/kepesitesek_elismertetese/kulfoldon_szerzett_oklevelek/felsofoku_oklevel",
      "source_title": "OH-MEIK foreign higher-education recognition page identifies the competent recognition centre for employment/professional use.",
      "publisher": "Educational Authority — Hungarian Equivalence and Information Centre (OH-MEIK)",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-eca1ff0d34f1",
      "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=21&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
      "source_title": "JSON list[].id=658797; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
      "publisher": "European Commission Regulated Professions Database",
      "source_quality": "supplemental",
      "last_checked": "2026-08-07"
    },
    {
      "source_id": "source-a1d9e0821d06",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=HU",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-79599ba60af0",
      "source_url": "https://www.stjornarradid.is/verkefni/atvinnuvegir/vidskipti/endurskodun/",
      "source_title": "Auditing; definition of licensed auditors and audit-licensing section.",
      "publisher": "Ministry of Industries",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-694e645a465e",
      "source_url": "https://enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/employment-permit-eligibility/registration-bodies-for-certain-employments/",
      "source_title": "Schedule 2 registration bodies, employment-permit conditions; lines 68-142",
      "publisher": "Department of Enterprise, Tourism and Employment",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-a75cd2af42d2",
      "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=7&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
      "source_title": "JSON list[].id=660731; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
      "publisher": "European Commission Regulated Professions Database",
      "source_quality": "supplemental",
      "last_checked": "2026-08-07"
    },
    {
      "source_id": "source-a367116c4570",
      "source_url": "https://www.giustizia.it/giustizia/it/mg_2_4_1.page?previsiousPage=mg_3_4_27",
      "source_title": "List of Justice Ministry-supervised professions",
      "publisher": "Italian Ministry of Justice",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-daf66bc26d8f",
      "source_url": "https://esploradati.istat.it/SDMXWS/rest/data/IT1,92_1225_DF_DCCN_ANA1_7,1.0/A.IT.D11_D_W2_S1_R_FT.Z.Z.Z.V.N.Z.2026M9?startPeriod=2025&endPeriod=2024",
      "source_title": "Country work-route threshold",
      "publisher": "Italian National Institute of Statistics (ISTAT)",
      "source_quality": "supplemental",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-2c7aa17172f0",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=IT",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-48f7d6fdc57a",
      "source_url": "https://jicpa.or.jp/english/what-we-do/profession/",
      "source_title": "JICPA CPA requirements, examination, experience and registration.",
      "publisher": "Japanese Institute of Certified Public Accountants (JICPA)",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-cfa35362ab1d",
      "source_url": "https://www.vid.gov.lv/en/licensing-outsourced-accountants",
      "source_title": "Named professions in the current legislation.",
      "publisher": "State Revenue Service",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-fd55d5f82884",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=LV",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-a054ccbba0ee",
      "source_url": "https://www.inovacijuagentura.lt/en/point-of-single-contact/requirements-and-regulations/",
      "source_title": "Current page updated 2026-05-06: says Lithuania has 44 regulated professions, names the regulated list and says recognition is not required for an unregulated profession.",
      "publisher": "Innovation Agency of Lithuania",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-8fef732b4d65",
      "source_url": "https://guichet.public.lu/en/entreprises/creation-developpement/autorisation-etablissement/profession-liberale/comptable.html",
      "source_title": "Independent accountant business managers need a permit and specified diploma/experience; salaried accountants do not need a business permit; application usually within 3 months.",
      "publisher": "Guichet.lu / Ministry of the Economy",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-341746941dc1",
      "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=9&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
      "source_title": "JSON list[].id=660050; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
      "publisher": "European Commission Regulated Professions Database",
      "source_quality": "supplemental",
      "last_checked": "2026-08-07"
    },
    {
      "source_id": "source-8cf3ea1a25db",
      "source_url": "https://guichet.public.lu/en/citoyens/immigration/vivre/non-luxembourg/immigration/pays-tiers/hautement-qualifie/salarie-hautement-qualifie.html",
      "source_title": "Country work-route threshold",
      "publisher": "Government of the Grand Duchy of Luxembourg, Guichet.lu / General Department of Immigration",
      "source_quality": "supplemental",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-dc381294cc7c",
      "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=22&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
      "source_title": "JSON list[].id=656803; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
      "publisher": "European Commission Regulated Professions Database",
      "source_quality": "supplemental",
      "last_checked": "2026-08-07"
    },
    {
      "source_id": "source-b02528327b1e",
      "source_url": "https://mfhea.mt/list-of-regulated-professions-and-competent-authorities/",
      "source_title": "Named profession and competent-authority rows in the official register; statutory route pages for profession-specific controls.",
      "publisher": "Malta Further and Higher Education Authority",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-d6a29910cbb2",
      "source_url": "https://nso.gov.mt/labour-market-main-page/",
      "source_title": "Country work-route threshold",
      "publisher": "National Statistics Office Malta",
      "source_quality": "supplemental",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-c6a88ecfa501",
      "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=10&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
      "source_title": "JSON list[].id=658139; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
      "publisher": "European Commission Regulated Professions Database",
      "source_quality": "supplemental",
      "last_checked": "2026-08-07"
    },
    {
      "source_id": "source-655bfb33c5e5",
      "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/professions?lang=EN&id_country=10&pagenum=1&maxrows=200",
      "source_title": "Dutch catalogue results for the exact generic titles; national records cross-checked in the 188-row country-filtered register. See evidence.md for matching titles and scope.",
      "publisher": "European Commission",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-f1116b69e514",
      "source_url": "https://www.immigration.govt.nz/opsmanual/80506.htm",
      "source_title": "Nursing and midwifery titles require registration; the frozen family also includes enrolled/nursing-associate occupations and does not map to one blanket title.",
      "publisher": "Immigration New Zealand",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-8a6ff4afda7f",
      "source_url": "https://www.stats.govt.nz/assets/Research/Evaluating-the-use-of-admin-data-as-a-substitute-for-Household-Labour-Force-Survey-income-variables/evaluating-the-use-of-admin-data-as-a-substitute-for-household-labour-force-survey-income-variables.pdf",
      "source_title": "Household Labour Force Survey income by occupation (2024 Q2)",
      "publisher": "Stats NZ",
      "source_quality": "supplemental",
      "last_checked": "2026-08-01"
    },
    {
      "source_id": "source-f544261a1d30",
      "source_url": "https://hkdir.no/en/foreign-education/lists-and-databases/regulated-professions",
      "source_title": "Regulated-professions list and profession entries; title-level matches and named authorities checked.",
      "publisher": "Norwegian Directorate for Higher Education and Skills (HK-dir)",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-82611ea61a10",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=NO",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-fdaaffba82ff",
      "source_url": "https://www.gov.pl/web/finanse/uprawnienia-bieglego-rewidenta",
      "source_title": "Only registered statutory auditors may perform reserved audit activities; national register maintained by the Polish Chamber of Statutory Auditors.",
      "publisher": "Ministry of Finance",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-b72b38e60f4b",
      "source_url": "https://www.mos.cudzoziemcy.gov.pl/en/question-and-answer-database/permits-residence-and-work/eu-blue-card/",
      "source_title": "Country work-route threshold",
      "publisher": "Office for Foreigners (Urząd do Spraw Cudzoziemców), MOS",
      "source_quality": "supplemental",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-cb77f48a8873",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=PL",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-03f7612b9dab",
      "source_url": "https://justica.gov.pt/Como-criar-uma-empresa-online/Escolher-o-contabilista-certificado",
      "source_title": "Certified accountant is a named reserved-act profession requiring OCC registration; ordinary accounting and auditor registration are distinct.",
      "publisher": "Ministry of Justice",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-deaec35d6bf2",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/nama_10_fte?geo=PT&unit=EUR&lang=en",
      "source_title": "Country work-route threshold",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-700f2baa8ea2",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=PT",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-09e072f6450c",
      "source_url": "https://cnred.edu.ro/en/competent-authorities/",
      "source_title": "Current national directory of sectoral and other regulated-profession authorities and named professional titles.",
      "publisher": "CNRED / Ministry of Education and Research",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-e14e61c0eee6",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=RO",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-84b1b2fbc97b",
      "source_url": "https://www.socpa.org.sa/www-socpa-org-sa/SOCPA/files/10/105b21d8-50de-4a23-ac7b-cd654e89c5bb-pdf.aspx",
      "source_title": "Reserved accounting/audit services require the relevant license; ordinary accountant employment is not assigned the reserved service licence.",
      "publisher": "SOCPA",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-a40d38b7dd4e",
      "source_url": "https://uznavanie.minedu.sk/regulated-profession/481-statutarny-auditor",
      "source_title": "Current official CRD index and title-specific profession profile.",
      "publisher": "Office for Oversight of Audit / Ministry of Education CRD",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-f207fb05e37c",
      "source_url": "https://spot.gov.si/en/topics/list-of-regulated-professions",
      "source_title": "Current national profession list; named titles and competent authorities.",
      "publisher": "SPOT / Government of Slovenia",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-1d8bbd2aa115",
      "source_url": "https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2026-01-0572",
      "source_title": "Country work-route threshold",
      "publisher": "Statistical Office of the Republic of Slovenia",
      "source_quality": "supplemental",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-ece5befc64a3",
      "source_url": "https://www.kicpa.or.kr/portal/default/kicpa/gnb/en_pc/menu03/menu02.page",
      "source_title": "CPA exam and statutory practice-licence sequence.",
      "publisher": "Korean Institute of Certified Public Accountants (KICPA)",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-11fd2580a93b",
      "source_url": "https://www.sepe.es/dam/jcr%3A02b4aeea-0c5b-4e9e-883b-d4b104d7309c/catalogo-ocupaciones-dificl-cobertura-2T26.pdf",
      "source_title": "SEPE official Q2 2026 catalogue scanned by occupation code; INE CNO-11/ISCO-08 crosswalk: CNO 2611.",
      "publisher": "SEPE",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-1e7ff86c12f2",
      "source_url": "https://www.inclusion.gob.es/documents/d/unidadgrandesempresas/umbral-salarial.pdf",
      "source_title": "Country work-route threshold",
      "publisher": "Ministry of Inclusion, Social Security and Migration — Unit for Large Companies and Strategic Groups (UGE-CE)",
      "source_quality": "supplemental",
      "last_checked": "2026-10-25"
    },
    {
      "source_id": "source-53d9bfde1dbc",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=ES",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-71934b4e340d",
      "source_url": "https://www.revisorsinspektionen.se/bli-revisor/auktorisation/",
      "source_title": "Authorized auditor route: qualifying education and experience, auditor exam or aptitude test, statutory audit scope; generic accountant role is broader.",
      "publisher": "Swedish Inspectorate of Auditors (Revisorsinspektionen)",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-ce7c95ad74e1",
      "source_url": "https://www.rab-asr.ch/en/individuals",
      "source_title": "FAOA/RAB Individuals: licensing is for auditors and audit experts; requirements are professional education/practice and good repute.",
      "publisher": "Federal Audit Oversight Authority (FAOA/RAB)",
      "source_quality": "supplemental",
      "last_checked": "2026-10-10"
    },
    {
      "source_id": "source-a0197838f751",
      "source_url": "https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/earn_ses22_25?lang=en&format=JSON&freq=A&sex=T&indic_se=ERN&sizeclas=10-49&unit=EUR&geo=CH",
      "source_title": "Structure of Earnings Survey 2022 (earn_ses22_25)",
      "publisher": "Eurostat",
      "source_quality": "supplemental",
      "last_checked": "2026-07-30"
    },
    {
      "source_id": "source-03d4fd26228a",
      "source_url": "https://uaelegislation.gov.ae/en/legislations/2183",
      "source_title": "Articles 1–2 define the profession, Chartered Accountant and statutory scope.",
      "publisher": "UAE Legislation, Ministry of Cabinet Affairs",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-9f3487de11e5",
      "source_url": "https://www.gov.uk/government/publications/professions-regulated-by-law-in-the-uk-and-their-regulators/uk-regulated-professions-and-their-regulators",
      "source_title": "The official register names registered nurses, midwives and nursing associates under the Nursing and Midwifery Council. Frozen ISCO codes span registered nursing/midwifery and associate groups; registration scope and national remit vary by exact title.",
      "publisher": "Department for Business and Trade",
      "source_quality": "supplemental",
      "last_checked": "2026-10-15"
    },
    {
      "source_id": "source-acfc8370c649",
      "source_url": "https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=15&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC",
      "source_title": "JSON list[].id=656741; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level",
      "publisher": "European Commission Regulated Professions Database",
      "source_quality": "supplemental",
      "last_checked": "2026-08-07"
    },
    {
      "source_id": "source-acaf721e8e75",
      "source_url": "https://www.bls.gov/ooh/business-and-financial/accountants-and-auditors.htm",
      "source_title": "Licenses, Certifications, and Registrations, lines 279-283: state Board of Accountancy licenses CPAs; license scope is conditional.",
      "publisher": "U.S. Bureau of Labor Statistics",
      "source_quality": "supplemental",
      "last_checked": "2026-10-10"
    }
  ]
}
