Part-Qualified Accountant Q3 2025 Talent Monitor…by Barden

If you’re hiring a part-qualified accountant this quarter, here are some things you need to know…

Before you go to market to hire a part-qualified accountant, it’s crucial to understand current market trends, identify what level and type of part-qualified accountant you need, and figure out how to position yourself as an employer of choice. That’s where Barden steps in.

#1 Job Title

When hiring a part-qualified accountant, it’s important to remember that job titles can vary widely. We’ve often seen two individuals performing very similar roles, yet one may be titled Accounts Assistant while the other is called Assistant Financial Controller. Job titles alone don’t fully reflect the breadth of a role; it’s the specific responsibilities and expectations that truly define a person’s position.

So, before you decide on a job title for a part-qualified accountant, it is important to consider some of the points outlined below. After all, job titles mean nothing without context.

#2 Balance of Activity

To effectively navigate the challenges of identifying the right person for your role, it’s essential to focus on the balance of activity and how an individual allocates their time and divides it between various tasks.  This is important but it can be a little tricky.

Below is a simple continuum of the activity you would expect to see in any finance team/role from a part-qualified perspective. This continuum is deliberately focused on financial accounting activity as most part qualified accountants train and spend their time here. We have also mapped various activities in the continuum and how titles relate to salary and proximity to exam completion, all of which will paint a picture of the natural order and flow of a part-qualified accountants’ career. This continuum ignores things like finance transformation, statutory reporting, tax etc.…let’s keep it simple for now.

#3 Exceptions to the rule

Of course, there are always exceptions to the rule, especially when it comes to part-qualified accountants… Here are some exceptions and variables which matter.

1. Qualified By Experience (QBE):

These individuals have a significant amount of hands-on practical experience. This cohort typically decide not to progress with the exams but have worked within the accountancy space for a number of years and have a high-level of knowledge and experience. As the title above suggests, they have qualified through experience but not through exams.

2. Career Changers:

This cohort have had a previous career with experience in the likes of supply chain, business support, technology and made the move into accounting recently. These individuals have the potential to add significant value to an organisation, particularly if their prior experience is of relevance to the business. It is important to attribute some value to prior careers should it have relevance to the organisation as they will have advanced knowledge of the business.

3. Coming from Practice:

These are individuals making the transition from Practice into Industry. There will be a small percentage of this cohort who will be looking to leave an Audit or related training contract in a large practice and looking to transition into Industry. This group might not have debits and credits exposure but will be professional and capable of learning quickly. They will likely require some additional time to find their feet but ultimately, can be a great asset to a business.

#4 Demand VS Supply

This is tricky to quantify, given the transient nature of the part-qualified community and that many qualify in time.  What we do know is that these individuals are finite in number and are often bound to an employer given the investment in education, be this formally or informally. As a result, the supply of talent at all levels above is typically quite low.

For junior accountants, often employers will look at AP, AR or similar transactional level exposure, who have a capability of pursuing exams rather than someone who is working as a junior accountant.

If you are hiring a part-qualified accountant, it is important you realise that someday they will likely become qualified. Succession planning will increase the likelihood of retaining talent beyond qualification. Understanding the qualified accountant market, knowing the market rate and budgeting for the inevitable increases when qualified, are all important factors to consider for the medium term.

In summary, the more you invest and support a part-qualified accountant on the journey, the more likely you are to retain them beyond the qualification.

#5 What are companies doing to attract talent?

The Finance Managers and Financial Controllers that we work with use some of the following tactics to make sure they get the best results:

• Identifying junior talent and investing in upskilling – earning and learning.
• Pathways for development internally. As outline above, this is key. Clear and defined pathways for qualification will not only attract the right talent but retain them.
• Competitive base salaries that are talent-led rather than budget-led. We have seen an increase in salaries over the last 12-18months in this space and renumeration has become increasingly competitive.
• Additional benefits (bonus, healthcare, working abroad for short periods of time) this is not necessarily the norm in this space, but including a more robust benefits package is more attractive to talent and can somewhat offset the increase we are seeing in salaries.
• Considered Hybrid working patterns that reflect the nature of the role.
• Investing in company culture dynamics.

In Barden, we understand that each team, role, and requirement is unique. If you’re interested in exploring which approaches would be best suited for you & your organisation, please feel free to contact Jodie Meehan our Part-Qualified Accountant Talent Advisory & Recruitment expert here in Barden (jodie.meehan@barden.ie); We’re where leaders go before they start looking for Part-Qualified Accountant talent.

This information is accurate as of July 2025 and will be updated periodically. Data sources include Barden Proprietary Data, LinkedIn Analytics and other 3rd party data sources. If you have a request and would like real-time information to inform your hiring decisions contact Jodie Meehan at jodie.meehan@barden.ie.