--- page_version: 717a1a799ffa8cff7f0a73ff7a8bd083 content_date: 2026-10-25 entity_id: profession:accountant:countries entity_type: profession_comparison name: Accountant profession data by country canonical_url: https://immigrationdb.com/move-as/accountant/ json_url: https://immigrationdb.com/data/move-as/accountant/countries.json markdown_url: https://immigrationdb.com/data/move-as/accountant/countries.md snapshot_id: approved-static-48d32b636f07abc8 generated_at: 2026-10-25 last_verified: 2026-10-25 citation_schema: immigrationdb-citation-v1 citation_canonical_url: https://immigrationdb.com/move-as/accountant/ citation_title: Accountant profession data by country citation_author: ImmigrationDB citation_publisher: ImmigrationDB citation_snapshot_id: approved-static-48d32b636f07abc8 citation_version: "717a1a799ffa8cff7f0a73ff7a8bd083" citation_retrieval_date: "2026-10-25" citation_build_date: "2026-10-25" citation_license_url: https://creativecommons.org/licenses/by/4.0/ license_url: https://immigrationdb.com/about/copyright/ --- # Accountant profession data by country The list holds the 39 countries with at least one official record for accountant: a regulated-professions register entry, a recognition record or a shortage-list row. National occupation names are joined to this profession through a reviewed crosswalk, country by country; a name the crosswalk does not match is left out rather than guessed. Salaries are not shown until a profession-level salary is collected for the country. - Countries with records: 39 - Profession records: 55 - Exact canonical records: 55 - Shortage-list records: 14 ## Country answers | Country | Regulation | Recognition route | Shortage list | | --- | --- | --- | --- | | Australia | Regulated | Apply to the TPB for tax-agent registration and meet its education, experience, fit-and-proper and professional-association requirements. | Listed on an exact shortage-list record | | Austria | Regulated | Public appointment/recognition starts with written application and evidence to Bilanzbuchhaltungsbehörde; employee roles excluded. | Listed on an exact shortage-list record | | Belgium | Regulated | 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 | Listed on an exact shortage-list record | | Bulgaria | Not marked regulated | 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. | — | | Canada | Regulated | A specified foreign-accounting-body route allows CPA Ontario student registration and credential review; it is not one process for all accountant jobs. | — | | Croatia | Regulated | — | — | | Cyprus | Regulated | 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. | Listed on an exact shortage-list record | | Czechia | Regulated | 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. | — | | Denmark | Not marked regulated | 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. | — | | Estonia | Regulated | — | — | | Finland | Regulated | 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. | — | | France | Regulated | 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 | — | | Germany | Not marked regulated | 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. | Listed on an exact shortage-list record | | Greece | Regulated | The Class A route is an OEE electronic application, eligibility review, examination, and registration/identity-card issue. | Listed on an exact shortage-list record | | Hungary | Regulated | 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 | — | | Iceland | Regulated | 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. | — | | Ireland | Regulated | 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 | — | | Italy | Regulated | 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. | Listed on an exact shortage-list record | | Japan | Regulated | 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. | — | | Latvia | Regulated | An outsourced-accounting provider needs a VID licence; the responsible accountant must satisfy education and experience rules. | — | | Lithuania | Not marked regulated | For a non-regulated occupation, the general regulated-profession recognition process is not required; an applicant can apply directly to an employer. | — | | Luxembourg | Regulated | 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 | — | | Malta | Regulated | 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. | — | | Netherlands | Regulated | 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. | Listed on an exact shortage-list record | | New Zealand | Regulated | No single recognition process applies to the full accountant group; external audit and chartered-accountant status are separate professional routes. | — | | Norway | Regulated | 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. | Listed on an exact shortage-list record | | Poland | Regulated | 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. | Listed on an exact shortage-list record | | Portugal | Regulated | 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. | Listed on an exact shortage-list record | | Romania | Regulated | 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. | Listed on an exact shortage-list record | | Saudi Arabia | Regulated | 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. | — | | Slovakia | Regulated | 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. | — | | Slovenia | Regulated | 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. | Listed on an exact shortage-list record | | South Korea | Regulated | The Korean CPA route requires statutory eligibility, two exam levels, Korean-language examinations, and then experience and KICPA training before practice licensure. | — | | Spain | Regulated | — | — | | Sweden | Regulated | 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. | — | | Switzerland | Not marked regulated | 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. | Listed on an exact shortage-list record | | United Arab Emirates | Regulated | For Chartered Accountant practice, obtain the professional licence under Federal Decree by Law 41/2023 and applicable executive rules through the competent local authority. | — | | United Kingdom | Regulated | General system of recognition - primary application | — | | United States | Regulated | — | — | ## Sources Paid tax-agent services are regulated and require registration; this does not mean every accounting role or service is regulated. — https://www.legislation.gov.au/C2009A00013/latest/text 2025 OSL (ANZSCO 2022) row 8 national rating column; all rows with rating S/R/M retained in value — https://www.jobsandskills.gov.au/sites/default/files/2025-10/2025%20Occupation%20Shortage%20List%20-%206%20digit%20ANZSCO%20and%20OSCA.xlsx ILOSTAT mean earnings by occupation (EAR_EMTA_SEX_OCU_CUR_NB) — https://rplumber.ilo.org/data/indicator?id=EAR_EMTA_SEX_OCU_CUR_NB Public appointment/self-employed Bilanzbuchhalter, Buchhalter, payroll accountant; excludes ordinary employee role. — https://www.wko.at/bilanzbuchhaltungsbehoerde/voraussetzungen-berufsberechtigung NCO.json key=1; A=AT; B=2025; C=2143; D=Environmental engineers; E=Shortage; F=Low — https://eures.europa.eu/living-and-working/labour-shortages-and-surpluses-europe_en Country work-route threshold — https://www.migration.gv.at/en/types-of-immigration/permanent-immigration-red-white-red-card/eu-blue-card.html Structure of Earnings Survey 2022 (earn_ses22_25) — 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 Protected accountant/tax-adviser titles and reserved services. — https://economie.fgov.be/en/themes/enterprises/starting-business/conditions-entering/chartered-accountant JSON list[].id=660942; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level — https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=1&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC Country work-route threshold — https://emploi.wallonie.be/en/home/actualites/actualites/autorisations-de-travail-et-permis-de-travail-b--seuils-salariaux-a-respecter-par-les-employeurs.html 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. — https://www.navet.government.bg/bg/media/spisak-na-regulirani-profesii-reshenie-na-ms-11-08-26.pdf Structure of Earnings Survey 2022 (earn_ses22_25) — 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 PDF p. 1 WORKING section; six named examples of regulated jobs — https://www.canada.ca/content/dam/ircc/documents/pdf/english/corporate/publications-manuals/welcome-to-canada_fcr_e_2023.pdf CPA Ontario pathway concerns designation; generic accountant work is distinct. — https://www.cpaontario.ca/become-a-cpa/internationally-trained-accountant/accounting-body-outside-canada 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. — https://narodne-novine.nn.hr/clanci/sluzbeni/2026_05_55_692.html Country work-route threshold — https://narodne-novine.nn.hr/clanci/sluzbeni/full/2025_03_40_545.html Structure of Earnings Survey 2022 (earn_ses22_25) — 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 ICPAC professional practice certificates and statutory auditor registration. — https://www.businessincyprus.gov.cy/business-sectors/accountant-auditor/ Country work-route threshold — https://www.gov.cy/mip-md/en/documents/eu-blue-card/ 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. — 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/ Country work-route threshold — https://e-sbirka.gov.cz/sb/2026/44 UFSN education section lists Teacher of the Danish Folkeskole and Upper Secondary School Teacher as regulated professions. — https://ufsn.dk/english/education/recognition-and-transparency/regulated-professions/list-of-regulated-professions/ Structure of Earnings Survey 2022 (earn_ses22_25) — 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 Aliens Act §§107(1)-(1³), 178(1)-(1⁴), 181(1)(5), 181(2), 190⁷; base checked against Statistics Estonia. — https://www.riigiteataja.ee/public-api/api/v1/akt/130062026103/blob-html Country work-route threshold — https://www.riigiteataja.ee/en/eli/ee/510042023008/consolide/current PRH auditor examinations; HT/KHT/JHT statutory auditor categories — https://www.prh.fi/en/auditoroversight/examinations.html Foreign expert-comptable recognition and Order registration rules. — https://www.experts-comptables.fr/devenir-expert-comptable/la-reconnaissance-des-qualifications JSON list[].id=659079; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level — https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=6&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC Country work-route threshold — https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051738426/2026-04-28 Structure of Earnings Survey 2022 (earn_ses22_25) — 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 Generic accountant role is not regulated; excludes distinct regulated tax-adviser and auditor professions. — https://www.anerkennung-in-deutschland.de/en/interest/finder/profession/588/profile Country work-route threshold — https://www.make-it-in-germany.com/pdf-blaue-karte-eu Structure of Earnings Survey 2022 (earn_ses22_25) — 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 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. — https://en.mitos.gov.gr/index.php?title=%CE%94%CE%94%3AAnnouncement_for_the_upgrade_to_a_Class_A_Accountant_/_Tax_Consultant Country work-route threshold — https://home-affairs.ec.europa.eu/policies/migration-and-asylum/eu-immigration-portal/eu-blue-card/eu-blue-card-greece_en Structure of Earnings Survey 2022 (earn_ses22_25) — 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 OH-MEIK foreign higher-education recognition page identifies the competent recognition centre for employment/professional use. — https://www.oktatas.hu/kepesitesek_elismertetese/kulfoldon_szerzett_oklevelek/felsofoku_oklevel JSON list[].id=658797; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level — https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=21&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC Structure of Earnings Survey 2022 (earn_ses22_25) — 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 Auditing; definition of licensed auditors and audit-licensing section. — https://www.stjornarradid.is/verkefni/atvinnuvegir/vidskipti/endurskodun/ Schedule 2 registration bodies, employment-permit conditions; lines 68-142 — https://enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/employment-permit-eligibility/registration-bodies-for-certain-employments/ JSON list[].id=660731; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level — https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=7&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC List of Justice Ministry-supervised professions — https://www.giustizia.it/giustizia/it/mg_2_4_1.page?previsiousPage=mg_3_4_27 Country work-route threshold — 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 Structure of Earnings Survey 2022 (earn_ses22_25) — 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 JICPA CPA requirements, examination, experience and registration. — https://jicpa.or.jp/english/what-we-do/profession/ Named professions in the current legislation. — https://www.vid.gov.lv/en/licensing-outsourced-accountants Structure of Earnings Survey 2022 (earn_ses22_25) — 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 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. — https://www.inovacijuagentura.lt/en/point-of-single-contact/requirements-and-regulations/ Independent accountant business managers need a permit and specified diploma/experience; salaried accountants do not need a business permit; application usually within 3 months. — https://guichet.public.lu/en/entreprises/creation-developpement/autorisation-etablissement/profession-liberale/comptable.html JSON list[].id=660050; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level — https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=9&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC Country work-route threshold — https://guichet.public.lu/en/citoyens/immigration/vivre/non-luxembourg/immigration/pays-tiers/hautement-qualifie/salarie-hautement-qualifie.html JSON list[].id=656803; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level — https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=22&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC Named profession and competent-authority rows in the official register; statutory route pages for profession-specific controls. — https://mfhea.mt/list-of-regulated-professions-and-competent-authorities/ Country work-route threshold — https://nso.gov.mt/labour-market-main-page/ JSON list[].id=658139; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level — https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=10&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC 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. — https://api.tech.ec.europa.eu/regprof20/prodmigration/professions?lang=EN&id_country=10&pagenum=1&maxrows=200 Nursing and midwifery titles require registration; the frozen family also includes enrolled/nursing-associate occupations and does not map to one blanket title. — https://www.immigration.govt.nz/opsmanual/80506.htm Household Labour Force Survey income by occupation (2024 Q2) — 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 Regulated-professions list and profession entries; title-level matches and named authorities checked. — https://hkdir.no/en/foreign-education/lists-and-databases/regulated-professions Structure of Earnings Survey 2022 (earn_ses22_25) — 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 Only registered statutory auditors may perform reserved audit activities; national register maintained by the Polish Chamber of Statutory Auditors. — https://www.gov.pl/web/finanse/uprawnienia-bieglego-rewidenta Country work-route threshold — https://www.mos.cudzoziemcy.gov.pl/en/question-and-answer-database/permits-residence-and-work/eu-blue-card/ Structure of Earnings Survey 2022 (earn_ses22_25) — 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 Certified accountant is a named reserved-act profession requiring OCC registration; ordinary accounting and auditor registration are distinct. — https://justica.gov.pt/Como-criar-uma-empresa-online/Escolher-o-contabilista-certificado Country work-route threshold — https://ec.europa.eu/eurostat/api/dissemination/statistics/1.0/data/nama_10_fte?geo=PT&unit=EUR&lang=en Structure of Earnings Survey 2022 (earn_ses22_25) — 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 Current national directory of sectoral and other regulated-profession authorities and named professional titles. — https://cnred.edu.ro/en/competent-authorities/ Structure of Earnings Survey 2022 (earn_ses22_25) — 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 Reserved accounting/audit services require the relevant license; ordinary accountant employment is not assigned the reserved service licence. — https://www.socpa.org.sa/www-socpa-org-sa/SOCPA/files/10/105b21d8-50de-4a23-ac7b-cd654e89c5bb-pdf.aspx Current official CRD index and title-specific profession profile. — https://uznavanie.minedu.sk/regulated-profession/481-statutarny-auditor Current national profession list; named titles and competent authorities. — https://spot.gov.si/en/topics/list-of-regulated-professions Country work-route threshold — https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2026-01-0572 CPA exam and statutory practice-licence sequence. — https://www.kicpa.or.kr/portal/default/kicpa/gnb/en_pc/menu03/menu02.page SEPE official Q2 2026 catalogue scanned by occupation code; INE CNO-11/ISCO-08 crosswalk: CNO 2611. — https://www.sepe.es/dam/jcr%3A02b4aeea-0c5b-4e9e-883b-d4b104d7309c/catalogo-ocupaciones-dificl-cobertura-2T26.pdf Country work-route threshold — https://www.inclusion.gob.es/documents/d/unidadgrandesempresas/umbral-salarial.pdf Structure of Earnings Survey 2022 (earn_ses22_25) — 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 Authorized auditor route: qualifying education and experience, auditor exam or aptitude test, statutory audit scope; generic accountant role is broader. — https://www.revisorsinspektionen.se/bli-revisor/auktorisation/ FAOA/RAB Individuals: licensing is for auditors and audit experts; requirements are professional education/practice and good repute. — https://www.rab-asr.ch/en/individuals Structure of Earnings Survey 2022 (earn_ses22_25) — 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 Articles 1–2 define the profession, Chartered Accountant and statutory scope. — https://uaelegislation.gov.ae/en/legislations/2183 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. — https://www.gov.uk/government/publications/professions-regulated-by-law-in-the-uk-and-their-regulators/uk-regulated-professions-and-their-regulators JSON list[].id=656741; list[].name; list[].country; list[].directive; list[].qualification; list[].qualification_level — https://api.tech.ec.europa.eu/regprof20/prodmigration/regprofs?lang=EN&id_country=15&pagenum=1&maxrows=100&sort_col=1&sort_dir=ASC Licenses, Certifications, and Registrations, lines 279-283: state Board of Accountancy licenses CPAs; license scope is conditional. — https://www.bls.gov/ooh/business-and-financial/accountants-and-auditors.htm ## Cite 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. ### 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 ```bibtex @misc{immigrationdb_immigrationdb_accountant-profession-data-by-country_0ac4439fe301, author = {ImmigrationDB}, title = {Accountant profession data by country}, publisher = {ImmigrationDB}, year = {2026}, date = {2026-10-25}, version = {717a1a799ffa8cff7f0a73ff7a8bd083}, url = {https://immigrationdb.com/move-as/accountant/}, note = {Retrieved 2026-10-25. ImmigrationDB compilation. Compilation license: CC BY 4.0, https://creativecommons.org/licenses/by/4.0/}, } ``` ### Markdown [Accountant profession data by country](https://immigrationdb.com/move-as/accountant/) — ImmigrationDB; ImmigrationDB; version 717a1a799ffa8cff7f0a73ff7a8bd083; retrieved 2026-10-25; built 2026-10-25. - Citation schema: `immigrationdb-citation-v1` - Canonical URL: https://immigrationdb.com/move-as/accountant/ - Title: Accountant profession data by country - Author: ImmigrationDB - Publisher: ImmigrationDB - Snapshot: `approved-static-48d32b636f07abc8` - Version: `717a1a799ffa8cff7f0a73ff7a8bd083` - Retrieved: 2026-10-25 - Built: 2026-10-25 - Compilation license: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/) ## Boundary A blank field is not an estimate or a negative answer. Verify current requirements with the responsible authority.