Accountant profession data by country
Where accountant is a regulated profession, how foreign qualifications are recognised and which shortage lists name it, country by country, from official registers.
39 countries have an official record for accountant: 34 regulate it and 14 name it on a shortage list. Comparable country-level profession salaries are not published here, so a best-paying destination cannot yet be named.
- Countries
- 39
- Regulated in
- 34
- On a shortage list in
- 14
Country by country
Open a country for its full record and sources. A dash means the register has no entry for that field.
| 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.Tax Practitioners Board (TPB) for registration to provide tax-agent services for a fee. | Listed2025 Occupation Shortage List (ANZSCO 2022) |
| Austria | Regulated | Public appointment/recognition starts with written application and evidence to Bilanzbuchhaltungsbehörde; employee roles excluded.Bilanzbuchhaltungsbehörde at WKO for public appointment/recognition in specified professions. | ListedEURES labour shortages and surpluses dashboard — National Coordination Office submission |
| 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.Institute for Tax Advisors and Accountants (ITAA) handles professional membership and protected titles. | ListedEURES labour shortages and surpluses dashboard — National Coordination Office submission |
| 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.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. | — |
| 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.CPA Ontario assesses entry to the Ontario CPA designation; other provinces have their own CPA bodies. Ordinary hiring is employer-specific. | — |
| 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.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. | ListedEURES labour shortages and surpluses dashboard — National Coordination Office submission |
| 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.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. | — |
| 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.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. | — |
| 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.PRH for statutory auditor examinations/approval; no single authority is established for generic accounting roles. | — |
| 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.The Ordre des experts-comptables reviews foreign qualification applications and later handles regional registration. | — |
| 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.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. | ListedEURES labour shortages and surpluses dashboard — National Coordination Office submission |
| Greece | Regulated | The Class A route is an OEE electronic application, eligibility review, examination, and registration/identity-card issue.Economic Chamber of Greece (OEE) is the authority for the Class A accountant/tax-consultant upgrade procedure. | ListedEURES labour shortages and surpluses dashboard — National Coordination Office submission |
| 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.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. | — |
| 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.Auditors Oversight Board (Endurskoðendaeftirlitið), under the Ministry of Industries, for the statutory-auditor licence. | — |
| 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.The relevant recognised accountancy body; DETE lists several bodies and a separate MNC global-audit pathway. | — |
| 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.The Ministry of Justice handles recognition of dottore commercialista and esperto contabile titles; this is narrower than every job grouped as accountant. | ListedEURES labour shortages and surpluses dashboard — National Coordination Office submission |
| 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.For the Japanese CPA route, the Financial Services Agency conducts the statutory qualification framework and JICPA performs mandated professional registration. | — |
| Latvia | Regulated | An outsourced-accounting provider needs a VID licence; the responsible accountant must satisfy education and experience rules.The State Revenue Service issues licences for outsourced accounting-service providers. | — |
| 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.No professional-qualification recognition authority is assigned to the broad title as a non-regulated profession; the prospective employer sets job requirements. | — |
| 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.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. | — |
| 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.Accountancy Board handles accountant warrants; auditor and statutory audit permissions must be checked separately. | — |
| 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.NBA assesses foreign accountant qualifications for protected RA/AA titles; AFM is additionally relevant for statutory external-auditor registration. | ListedEURES labour shortages and surpluses dashboard — National Coordination Office submission |
| New Zealand | Regulated | No single recognition process applies to the full accountant group; external audit and chartered-accountant status are separate professional routes.The frozen accountant group has no single recognition authority for all jobs; narrower audit and chartered-accountant titles have separate bodies and requirements. | — |
| 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.Finanstilsynet for state-authorized external-accountant recognition; its auditor authorization route is separate. | ListedEURES labour shortages and surpluses dashboard — National Coordination Office submission |
| 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.Polish Chamber of Statutory Auditors (PIBR/KRBR) for statutory-auditor registration and reserved audit work; ordinary accountant titles differ. | ListedEURES labour shortages and surpluses dashboard — National Coordination Office submission |
| 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.OCC applies to certified accountants; OROC is a separate statutory-auditor authority. No single authority applies to every accountant job. | ListedEURES labour shortages and surpluses dashboard — National Coordination Office submission |
| 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.CECCAR for expert/authorized accountants and ASPAAS for financial auditors; the frozen accountant family has no single authority. | ListedEURES labour shortages and surpluses dashboard — National Coordination Office submission |
| 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.SOCPA for eligible professional accounting membership; reserved audit practice has an additional licensing route. | — |
| 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.Office for Oversight of Audit for statutory-auditor qualification recognition; CRD handles the applicable formal-education stage. | — |
| 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.The Slovenian Institute of Auditors (SIR) grants the certified-auditor licence; the Ministry of Finance is listed as the competent contact for recognition. | ListedEURES labour shortages and surpluses dashboard — National Coordination Office submission |
| 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.Revisorsinspektionen for authorised auditors and statutory audit; no generic accountant-wide licence authority is assigned. | — |
| 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.No national recognition authority for generic accounting is identified; FAOA/RAB is responsible only for statutory auditor and audit-expert licences. | ListedEURES labour shortages and surpluses dashboard — National Coordination Office submission |
| 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.For statutory Chartered Accountant practice: Ministry of Economy and the concerned local authority in the relevant Emirate within their assigned powers. | — |
| United Kingdom | Regulated | General system of recognition - primary applicationNo 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. | — |
| United States | Regulated | — | — |
How this list is built
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.
Cite this page
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APA citation
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 citation
@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 citation
[Accountant profession data by country](https://immigrationdb.com/move-as/accountant/) — ImmigrationDB; ImmigrationDB; version 717a1a799ffa8cff7f0a73ff7a8bd083; retrieved 2026-10-25; built 2026-10-25.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. View the underlying source records.
Sources
- Australian Government, Federal Register of Legislation
- Jobs and Skills Australia / Australian Government
- ILO
- WKO Bilanzbuchhaltungsbehörde
- European Labour Authority / EURES
- Austrian Federal Government, migration.gv.at
- Eurostat
- FPS Economy
- European Commission Regulated Professions Database
- Walloon Public Service, Employment and Vocational Training