Are you passionate about tax strategy? We’re excited to partner with this collaborative and innovative Irish Group to support an excellent commercial tax opportunity.

As Tax Accountant, you will be a key player in supporting various tax planning initiatives while ensuring adherence to compliance requirements.

This role will sit in the Group Tax Function, reporting to the Head of Tax, with plenty of exposure to key stakeholders, including the CFO.

Ideally this will suit a qualified tax professional with 3 – 5 years’ experience in a corporate tax driven role.

ABOUT THE ROLE

• Support tax planning initiatives across M&A, reorganisations, Pillar II, new market expansion.
• Manage the corporate tax and indirect tax compliance process.
• Prepare the tax provisions and related notes for relevant entities.
• Prepare and maintain transfer pricing documentation.
• Ensure adherence to internal control procedures.
• Suggest process improvements to enhance efficiencies.

ABOUT THE PERSON

• At least three years’ experience in corporate tax.
• Chartered Tax Advisor.
• Excellent communication skills and the ability to interact confidently with various stakeholders.
• Ability to adapt to a fast paced and dynamic environment.

I recently posted a poll asking the question:
Is your company planning to increase headcount in 2026?

60% of respondents said yes, while 40% said no.

As a reference point, a recent Ibec study showed that 37% of companies plan to increase headcount in 2026, down from 41% in 2025 and 45% in 2024. Our poll suggests sentiment around headcount increases is slightly more positive than the 37% reported by Ibec.

Over the last three years, there has been an obvious dampening in hiring sentiment. While some companies are considering increasing headcount, other factors, like talent movement, are shaping the market.

Back in 2022, the job market was incredibly robust, with a material percentage of individuals changing roles during the post-COVID boom. Now, more than three years on, people are becoming a little more restless in their roles and are more likely to look externally if their career needs and ambitions aren’t being met internally.

There’s a phenomenon called the domino effect in a normalised market. It’s not directly related to job creation but occurs when someone leaves a role, prompting a chain of external hires to replace them. For example, if Mary leaves Company A for Company B, Company A hires Jimmy from Company C, and Company C now needs to replace Jimmy, and so on. This domino effect drives movement in the market even when headcount isn’t increasing.

While the domino effect exists in normal markets, we haven’t had a truly normal market for some time. Macro risk factors in recent years have made individuals more risk-averse; they often stick with what they know rather than moving externally. However, we are beginning to see more requests for advisory calls from talent, suggesting restlessness and the potential for the domino effect to become a bigger factor in 2026.

Other factors are also influencing the market. For example, tech sector redundancies in 2024 and early 2025 affected sentiment, but that issue has largely subsided. Some graduate hiring has reduced, driven by factors such as private equity pressures on professional services firms and cost-cutting measures, not solely by AI. While AI is being discussed in relation to jobs and productivity, its real-world impact on employment to date has been limited, and the extent to which it will accelerate this year remains uncertain.

In short, headcount increases might remain muted in 2026, but attrition and the domino effect of professionals moving roles could have a bigger impact on the employment market than outright growth. Leaders need to be aware of this dynamic and plan for talent retention as much as they plan for recruitment.

At Barden, our advisory team works with clients on a case-by-case basis to develop controls tailored to their specific processes and needs. If this would be helpful, reach out to me at ed.heffernan@barden.ie

*Sources: Ibec Publishes its HR Update – Pay and Resourcing Forecast Report 2025

Barden is currently collaborating with one of Ireland’s most notable success stories to identify a Corporate Development professional. This role is both exciting and multifaceted, offering a unique opportunity to make a direct impact on the strategic growth of a prominent company.

In this position, you will report to an accomplished Director of Business Development and collaborate closely with them to identify, evaluate, and present growth and new business opportunities. The ideal candidate should possess a results-oriented mindset, strong commercial acumen, and effective communication skills. This role is ideally suited for ambitious individuals with a background in corporate finance, modelling or FP&A.

If you’re interested in learning more, please get in touch – caroline.frawley@barden.ie

ABOUT THE ROLE

• Identify and evaluate new business opportunities.
• Develop criteria for appraising potential M&A activity.
• Provide timely and accurate updates on market trends, including competitive analysis.
• Participate in strategy meetings with senior leadership.
• Oversee internal workstreams to facilitate business development.
• Foster cross-division and cross-functional collaboration throughout the organisation.

“We are really excited about this opportunity. Our team’s focus is to deliver on the strategies and objectives outlined by senior leadership to drive shareholder value and strengthen our market position” – Head of Corporate Development

ABOUT THE PERSON

• Qualified accountant with a minimum of 4 years PQE.
• Possess strong analytical skills.
• Exhibit excellent interpersonal skills, with strong written and verbal communication.
• Ability to work on own initiative, with strong attention to detail.

Firstly, it’s important to clarify what we mean by the mid-senior segment of the accounting & finance market. At Barden, this typically refers to professionals with 5+ years of post-qualified experience, encompassing roles such as Finance Director, Head of Finance, Financial Controller, and Finance Manager level roles, across Controllership, FP&A, Finance Business Partnering, Compliance, and Corporate Finance.

*Tax & Treasury insights are covered in a separate publication.

#1 Framing the mid-senior market

17.1% of professionals in this segment of the market are demonstrating job-seeking behaviour, an increase of 1.1% from this time last year. Of those exhibiting job-seeking activity, 8.5% actually changed roles last year. For a company with 100 employees, a normalised turnover rate suggests a loss of 9–10 people annually.

Talent behaviour remains measured in this segment. The median tenure has edged up to approximately 2.9 years, reflecting a continued trend towards longer tenure and greater role commitment, influenced in part by ongoing macroeconomic uncertainty.

Workforce participation in this cohort is 47% female and 53% male, though disparities exist across professions and seniority levels.

Quality over volume is the dominant theme. Employers seek finance leaders who can operate effectively in ambiguity, control costs, influence decision making, and communicate confidently with senior stakeholders – particularly in roles close to the executive leadership. Many senior finance positions now also encompass responsibility for finance transformation, systems upgrades & implementation, process improvement, or automation initiatives.

#2 Outlook for 2026

Global economic uncertainty has driven a more cautious approach to hiring, with many organisations moderating recruitment activity throughout 2025, and this is likely to continue into 2026. Career focused professionals are likely to stay largely passive, engaging selectively for roles that offer clear scope, career progression, and organisational credibility & culture.

We believe demand will continue to centre on finance professionals who combine strong financial control, governance, transformation capability, and commercial partnering. Salary growth is expected to remain contained, with successful hiring outcomes driven more by role clarity, leadership quality, and culture than by remuneration alone.

Talent movement is expected to rise modestly as more professionals reach the 2.5-3 year tenure mark, particularly where progression has stalled or responsibilities have expanded without commensurate recognition. Organisations that offer clear career pathways, flexible working, and ongoing investment in finance systems will be best positioned to attract and retain top mid-senior accounting & finance talent.

We spend the majority of our time getting to know mid-senior accounting & finance talent in Ireland, and here’s what we’ve learned along the way:

#3 Base Salary

Salaries in Ireland at the mid-senior accounting & finance end have remained strong, with clear premiums for roles that carry leadership responsibility, strategic impact, or manage the full finance function. Overall, salaries have been broadly rising in line with inflation, reflecting both market competition for talent and the increasing complexity of finance roles, with compensation now driven as much by scope and impact as by title.

For the purposes of transparency, for the mid-senior accounting & finance talent in Leinster, we’re going to focus on job titles (as opposed to PQE given this disconnects from salary and job title as early as 3 years after completing your training) and business structure for the accounting & finance industry.

This is also a very broad guideline, and it’s important to understand the specifics of each individual role, i.e., reporting manager, size of the team, and scope of responsibilities. What one company calls a ‘finance manager’, another might call a ‘FP&A manager’, and another might call a ‘financial controller’.

*We are deliberately not covering the salaries of CFOs in this Talent Monitor but will address this in a separate publication.

You can expect a 10-15% reduction on the above numbers when considering appointments outside of Leinster.

Titles mean nothing without context, and every organisation is different and there are lots of factors and variables that impact this.

Examples of recent appointments in Leinster and how context can impact salary include:

• Head of Finance Irish MNC – €170k – managing small team responsible for all finance & compliance related activities.
• M&A Manager Irish HQ – €130k – leading all mergers & acquisition activities for the group.
• Interim FD MNC – €145k – commercially focused across FP&A and Controllership, managing small high performing team.
• Head of Commercial Finance Irish HQ – €105k – managing commercial finance activities for a specific business unit.  Managing small team.
• Senior Manager FP&A – Irish HQ PLC – €145k – managing FP&A and business partnering for a large division.
• FP&A Manager – Irish international – €80k – managing FP&A and business partnering for a business unit. No direct reports.
• Finance Manager – Irish SME – €85k – managing small team responsible for a broad range of finance activities.
• Financial Controller – Irish international – €115k – managing small team responsible for month end, external reporting & compliance.

For illustrative purposes above, we have only focused on base salary. Of course, it’s important to highlight here all components of total compensation (Base + Package) should be considered, including pension contribution, bonus, LTIP, healthcare, and annual leave entitlement. Again, this can vary from company to company, role to role.

#4 Other benefits

The graph below outlines the mode for benefits offered based on a sample of roles the mid-senior accounting & finance team in Barden supported in 2025.

#5 Key Market Trends

Here’s what we’ve observed this quarter in the mid-senior accounting & finance talent pool in Ireland:

Hybrid working trends:

Hybrid working has firmly established itself as the default expectation at the mid-senior accounting & finance level in Leinster. While hybrid models remain prevalent, many Irish organisations are beginning to reduce flexibility and encourage a greater on-site presence as we move into 2026. Especially at the more senior end of the market, we see some companies pushing for nearly a fully onsite presence. Although fully remote leadership roles remain rare, employers mandating a full-time office presence are finding it more difficult to attract top-tier talent unless the role offers exceptional scope or remuneration. This dynamic has become a subtle but increasingly important differentiator in hiring outcomes.

The graph below is based on a sample of roles the mid-senior accounting & finance team in Barden supported in 2025 and as you can see, the most common hybrid arrangements vary depending on the organisation.

It is important to note that the working arrangements change depending on seniority, the sector and the specialism in finance. Certain specialisms like Corporate Finance, Corporate Development, Finance Business Partnering and senior management positions are more likely to be office based regardless of wider company policies as they can require more face-to-face engagement. Sectors like Construction, Commercial Property, Family Offices also tend to be more office based.

Where there has been a notable shift to more officed based working over the last 18 months and although this is expected to continue, there is no expectation for fundamental changes to what we see in the graphs above.

We hear on a daily basis, that most professionals would be happy to turn down a role that does not offer hybrid working arrangements – where hybrid working arrangements are as important for some people as salary, location and the role itself. Where possible, offering a flexible hybrid policy gives access to a much larger pool when looking to attract new talent.

#6 What are companies doing to attract mid-senior accounting & finance talent these days?

In our experience and what we see, hiring managers with the most success, tend to follow some of these key aspects below:

Talent-driven job market – Individuals are now firmly in the driving seat due to a shortage of talent to meet the demand for suitably qualified accountants, particularly at the junior and mid-career levels. Be market-led, or risk not attracting top talent!

• Culture and values – Culture is a key differentiator for professionals considering their next move. Individuals increasingly want to align with a company’s values, feel passionate about their work, and believe in the wider mission, with a clear shift towards roles where they feel valued and can make a positive impact.
• Employer Brand – To attract top talent, hiring managers must therefore have a stellar brand in the marketplace. As we all know, the finance community in Ireland, specifically in Dublin, is very close-knit, and your brand in the market therefore matters.
• Clear articulation of the people, role, and purpose – High-calibre professionals expect clarity on leadership, role scope, and organisational direction from the outset. To compete for the best, organisations must communicate opportunities with conviction and purpose.
• WLB and flexibility – The demand for flexible working arrangements continues to be of growing importance and a continued focus on work-life balance (“WLB”). Day in day out, we hear from talent that they are willing to take less money for a role that will offer more WLB. Striking the right balance is key.
• Hybrid working – What hybrid working arrangements are being offered to individuals? The ongoing discussion. To stay competitive, a hybrid work model that offers both flexibility and the benefits of workplace collaboration. No flexibility to work from home is a significant detractor and will greatly limit your access to talent.
• Reward and benefits – Competitive base salaries that are talent/market-led rather than budget-led, and definitive salary review. Strengthening additional benefits i.e., sign-on bonus, bonus multipliers to recognise professionals exceeding expectations, stronger employer % pension contribution, wellness subsidies, enhanced annual leave offering and other enhanced statutory leave entitlements.
• This talent-driven market will also lead to salary inflation in the months and years ahead, while intrinsic reward – how people feel about the work they do – will become an increasingly important differentiator.
• Career progression – Defining clear paths for progression in the current role and secondment opportunities to other business functions.
• Learning & development – Offering exposure to commercial projects/decisions and supporting educational opportunities to upskill in line with career progression.
• Technology and automation – Focusing on automation and technology enhancements where possible and outsourcing administrative duties.

Finally, and most importantly, how you make someone feel in a process is vital. Don’t leave ‘em hanging. Hiring managers must be willing to act quickly when the right individual comes along.  If engaging in a recruitment process, expectation management and a fast-hiring process are absolutely key. As the hiring manager, it is your responsibility to set expectations with both internal and external stakeholders. If expectations are managed correctly, you’ll dramatically increase the likelihood of a positive outcome for both you and your prospective hire. Remember, silence and time kill all deals.

This is where Barden can help you. We offer over 20 profession-specific talent monitors, such as for early-career accountants or data analysts, that provide real-time, quarter-by-quarter insights. While some of this data is publicly available here>>>, bespoke analysis remains key to effectively shaping your talent strategy.

In Barden, we understand that each team, role, and requirement is unique. If you would like to discuss what tactics and approaches would suit you, please feel free to contact contact Tony Kerslake (Leinster) at tony.kerslake@barden.ie, or Denis Galvin (Munster) at denis.galvin@barden.ie; we’re where leaders go before they start looking for Mid-Senior Accounting & Finance talent.

This information is accurate as per January 2026 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 Tony Kerslake (Leinster) at tony.kerslake@barden.ie, or Denis Galvin (Munster) at denis.galvin@barden.ie.

If you’re hiring an AR professional this quarter, here are some things you need to know…

AR by any other name is still accounts receivable. The exact role of an Accounts Receivable professional is shaped by the specific processes and procedures a company uses to manage customer invoicing and collections. This typically includes generating and sending invoices, tracking payments, following up on overdue accounts, reconciling discrepancies, maintaining accurate financial records, and ensuring timely collection of outstanding balances, but the name varies depending on the company. You might know it as:

• AR
• OTC (Order to Cash)
• O2C (Order to Cash)
• Credit Control
• Billing & Collections
• Accounts Receivable

Accounts Receivable and Credit Control are often treated as different functions, but the distinction is mostly about emphasis. AR is transactional—raising accurate invoices, maintaining balances, and recording payments. Credit Control is preventative—managing customer risk, setting credit terms, and chasing overdue debt.

The nuance is that AR manages what’s already happened, while Credit Control shapes what should happen. Ultimately, though, they serve the same goal: converting sales into cash and protecting cash flow. For simplicity, we will refer to these roles collectively as AR professionals.

We meet hundreds of professionals every year across a wide variety of companies, structures, and jurisdictions and here is some of what we’ve learned from them over the years.

#1 Job Seeking Behaviour of AR Professionals

Accounts Receivable professionals tend to show two clear job-seeking behaviours. Some are highly driven and focused on career progression, looking for roles that offer a step toward management or a move into broader accounting functions. Others are more influenced by practical factors such as salary, industry, and whether the business operates in a B2B or B2C environment, valuing stability and fit over rapid advancement.

An Accounts Receivable professional’s job-seeking behaviour typically focuses on roles where they can apply their skills in managing incoming payments, maintaining financial records, and ensuring timely collection of outstanding invoices. Key aspects of their job search include:

#2 Salary

For AR talent, it can be all about the base. Here is what you would expect to pay today:

You can expect a 10-15% reduction on the above numbers, when considering appointments outside of Leinster. For bespoke advice please contact our team; phonsie.irwin@barden.ie (Leinster) or tara.higgins@barden.ie (Munster).

It’s important to note some caveats to the salary ranges above. Leading a team—typically 1–5 people (€60,000 – €65,000) or 5+ people (€70,000+)—can increase compensation. Similarly, roles focused on specific projects, such as transformation, automation, or AI, may command higher pay. The extent of any increase generally depends on the proportion of time spent on day-to-day responsibilities versus project-based work.

#3 Continuum of Activity

In AR, scale plays a crucial role in shaping responsibilities. Generally, the larger the AR team, the more specialised each role becomes, focusing on a smaller segment of the workflow. On the other hand, smaller teams require broader involvement across the entire process. Simple. Below is a breakdown of the tasks an AR Specialist typically handles. Their day-to-day focus — or “balance of activity” — meaning the tasks they spend most of their time on, is a strong indicator of their seniority and, ultimately, their salary.

At the entry level, the job is mostly about processing and recording payments. As you move up, it becomes more about problem-solving, analysis, negotiation, and financial strategy. Senior AR Specialists may even have a say in shaping the company’s financial policies.

#4 Demand vs Supply

The continued shift in the market has given further rise to supply of AR professionals seeking employment opportunities across Ireland. The demand or open roles across this space is slightly down on last year.

The surplus of talent has allowed managers to be selective in their hiring processes, as the supply of accounts receivable talent exceeds the available job opportunities. However, this surplus relates specifically to junior and mid-level AR professionals, with the demand for senior and specialised talent still being identified in the ‘very high demand’ category.

Here’s what we’ve observed this quarter in the AR talent pool in Ireland:

What are companies doing to attract talent?

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

• Competitive base salaries that are talent-led rather than budget-led.
• Additional benefits (bonus, healthcare, working abroad for short periods of time).
• Considered Hybrid working patterns that reflect the nature of the role.
• Pathways for development internally.
• Investing in company culture dynamics.
• Outsourcing or automation.
• Identifying junior talent and investing in upskilling.

#5 Challenges for Attracting & Retaining AR Specialists in Dublin

Career Growth & Recognition AR roles can be seen as stepping stones, leading to turnover if employees don’t feel recognised or see clear advancement opportunities. Organisations must acknowledge the value AR Specialists bring, offering career development plans, regular feedback, and skill diversification to keep employees engaged.

Competitive Compensation & Benefits Attracting AR talent in Dublin requires more than filling roles; it demands competitive salaries and attractive benefits like flexible work, wellness programs, and performance incentives. A supportive environment where contributions are valued is key to job satisfaction and retention.

Adapting to AI & Technological Changes AI and automation are reshaping AR roles, shifting responsibilities and requiring continuous upskilling. Companies must invest in training to empower teams to embrace these changes while ensuring human expertise continues to drive data interpretation, relationship management, and problem-solving.

By recognising these challenges and implementing thoughtful strategies, businesses can build a resilient, engaged AR workforce ready for the future.

In Barden, we understand that each team, role, and requirement is unique. If you would like to discuss what tactics and approaches would suit you, please feel free to contact Phonsie Irwin (Leinster), Tara Higgins (Munster) our AR Talent Advisory & Recruitment team here in Barden (phonsie.irwin@barden.ie; tara.higgins@barden.ie);  we’re where leaders go before they start looking for AR talent.

This information is accurate as per January 2026 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 Phonsie Irwin (Leinster) at phonsie.irwin@barden.ie or Tara Higgins (Munster) at tara.higgins@barden.ie.

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 would like to discuss what tactics and approaches would suit you, please feel free to contact Jodie Meehan our Part-Qualified Accountant Talent Advisor & Recruiter 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 per January 2026 and will be updated periodically. Data sources include Barden Proprietary Data, LinkedIn Analytics and other 3^rd 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.

Audit as a profession is often in the spotlight.

For quite some time, the supply of external audit talent in Ireland has been significantly below demand. This has been evident from the reliance we’ve had on other talent markets, including the Philippines, India and Pakistan.

The audit talent supply has faced many challenges over the last number of years. From the outflow of talent to international markets and other verticals, to the slight “audit aversion” – there is a lot to digest.

Here are some things that may be worth thinking about as an audit professional or audit hiring manager…

#1 Perception of Audit Careers in Practice

Before we dive into real-time data, it’s vital we take a step back and assess the perception of external audit as a profession.

For the purposes of this Talent Monitor, we are not focusing on client bases below the audit threshold.

We’ve spent a lot of time getting to know the audit community, and here are some shared views of a long-term career in audit…

There are thousands of people happily employed in the external audit world worldwide; however by the nature of the general audit training route in Ireland, many leave the audit profession on completion of their training. It’s important to note that this is to do with the structure of a typical audit training path and not the audit profession itself – many professionals are burnt out and feel a career change (or career break) is necessary.

Although this profession evokes mixed feelings, the role of the external auditor is crucial in maintaining the financial health and integrity of businesses.

#2 The Audit Landscape

When assessing your audit experience and how this may be perceived on the external audit market, it’s important to consider…

• Your client base
• Which tends to be dictated by the size of the firm you are working in
• And in turn will shape your scope of experience

For the purposes of transparency, let’s categorise the audit landscape into two categories based on client base – Generalist and Specialist.

As a Generalist…

Client Base – usually serves local businesses and SME’s. More diverse in terms of industry. More likely to have direct and frequent interactions with clients, providing personalised services while building strong relationships.

Scope of Work – a broad range of audit responsibilities and tends to be involved at all stages of the audit – planning, execution and reporting. Need to adapt to a variety of client needs and industries, offering a broader skillset. The audit team can also wear multiple hats and support other areas of the firm, i.e. payroll, accounts preparation, tax compliance.

Team Structure – Smaller teams, often with more responsibility and autonomy. Less hierarchical in terms of structure.

As a Specialist…

Client Base – support larger businesses, including multinational corporations, public companies and government entities. Relationships tend to be managed by senior members of the team, so less direct client interaction at a junior level. Larger audit firms can have dedicated industry teams, allowing you to develop a niche, so you may only gain exposure to certain industries, i.e. financial services, pharmaceuticals, technology.

Scope of Work – the audits tend to be larger and more complex, with enhanced reporting requirements leading to a higher degree of risk. They can also involve multiple accounting standards, various jurisdictions and extensive documentation. Roles will be more specialised, and you may only focus on a specific area of the audit. More likely to use advanced audit software and data analytics tools.

Team Structure – Larger teams, often with less responsibility and autonomy. More hierarchical in terms of structure, with defined roles. More likely you will collaborate with other specialists, i.e. tax, advisory.

#3 Base

As we have explored above, the role of an auditor can differ depending on the client portfolio, which tends to be influenced by the size of the firm you’re working in.

For the purposes of transparency, we’re going to focus on years of experience and audit category (Specialist or Generalist).

This is also a very broad guideline, and it’s important to understand the specifics of each individual role, i.e., people management, scope of responsibilities, business development initiatives and technical knowledge.

As you will notice, deemed specialists are paid a premium for their technical knowledge as their clients are under more scrutiny in terms of financial regulation.

#3 Demand v Supply

The demand for audit professionals in practice continues to outweigh the supply of experienced audit professionals, which can largely be explained by:

• Near-full employment.
• Increased global financial regulation, resulting in further demand for audit services (and talent).
• Significant outflows of talent to other verticals (mainly industry accounting and financial services).

The audit professional is in “very high demand”. Here are some data points about the audit talent pool in Ireland this quarter. It’s important to note that while a portion of the talent pool is demonstrating job-seeking behaviours, the majority are likely to be seeking a move away from the external audit profession.

#4 What are employers doing to attract Audit talent?

• Flexibility – while client demands and statutory deadlines will dictate working arrangements, flexible working hours and an opportunity to work from home are essential. Part-time arrangements may be worth considering in certain circumstances.
• Monetary – competitive base salaries that are talent-led rather than budget-led, and definitive salary review periods. Strengthening additional benefits, i.e. sign-on bonus and bonus multipliers, to recognise professionals exceeding expectations.
• Career Progression – defining clear paths for progression in the current role and offering promotions based on performance rather than tenure.
• Learning & Development – rotations through different departments, exposure to various types of audits, and opportunities to work on diverse projects. Offering a sense of purpose is essential for auditors and has recently been connected to sustainability assurance and reporting.
• Boomerangs – Employers are placing greater emphasis on “boomerang” employees—those who leave and later return. By fostering positive relationships with former staff and creating a welcoming environment, companies can benefit from their experience while signalling a commitment to long-term career growth
• Embrace technology to remain relevant – those considering a career in the profession wish to embrace advanced technologies. While certain firms can fulfil that wish, others are lagging. Bridging the technology gap is a strategic imperative for the profession.

In Barden, we understand that each team, role, and requirement is unique. If you would like to discuss what tactics and approaches would suit you, please feel free to contact Aoibhín Byrne, our Audit Talent Advisor & Recruiter here in Barden (aoibhin.byrne@barden.ie); we’re where leaders go before they start looking for Audit talent.

This information is accurate as per January 2026 and will be updated periodically. Data sources include Barden Proprietary Data, LinkedIn Analytics and other 3^rd party data sources. If you have a request and would like real-time information to inform your hiring decisions, contact Aoibhín Byrne at aoibhin.byrne@barden.ie.

If you’re hiring an AP professional this quarter, here are some things you need to know…

AP by any other name is still accounts payable. The exact role is defined by the processes and procedures used by a given company to manage invoice processing/payment, but the name varies depending on the company. You might know it as:

• AP
• PTP
• P2P
• S2P
• Or simply Accounts Payable

We meet hundreds of AP professionals every year across a wide variety of companies, structures, and jurisdictions and here is some of what we’ve learned from them over the years.

#1 Base

For AP talent it can be all about the base, so let’s talk reward first. Here is what you would expect to pay today:

You can expect a 10-15% reduction on the above numbers, when considering appointments outside of Leinster. For bespoke advice please contact our team; cole.carroll@barden.ie (Leinster), or tara.higgins@barden.ie (Munster).

 #2 Continuum of Activity in AP

Scale is the primary driver for differentiating AP roles. Generally, the larger the AP team, the less of the continuum a specific role will cover, and the smaller the team the more of the continuum is covered. Simple.

Other variables that matter are listed above. There are many and they are what differentiate one role from another. What variables are relevant to the role you are looking to hire matter a lot.  Fact.

#3 Demand vs Supply

The continued shift in the market has given further rise to supply of AP professionals seeking employment opportunities across Ireland. The “demand” or “open roles” across this space is slightly down on earlier this year.

The surplus of talent has allowed managers to be selective in their hiring processes, as the supply of accounts payable talent exceeds the available job opportunities. However, this surplus relates specifically to junior and mid-level AP professionals, with the demand for senior and specialised talent still being identified in the ‘very high demand’ category.

Here’s what we’ve observed this quarter in the AP talent pool in Ireland:

What are companies doing to attract talent?

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

• Competitive base salaries that are talent-led rather than budget-led.
• Additional benefits (bonus, healthcare, working abroad for short periods of time).
• Considered Hybrid working patterns that reflect the nature of the role.
• Pathways for development internally.
• Investing in company culture dynamics.
• Outsourcing or automation.
• Identifying junior talent and investing in upskilling.

In Barden, we understand that each team, role, and requirement is unique. If you would like to discuss what tactics and approaches would suit you, please feel free to contact Cole Carroll (Leinster), Tara Higgins (Munster) our AP Talent Advisory & Recruitment team here in Barden (cole.carroll@barden.ie; tara.higgins@barden.ie);  we’re where leaders go before they start looking for AP talent.

This information is accurate as per January 2026 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 Cole Carroll (Leinster) at cole.carroll@barden.ie or Tara Higgins (Munster) at tara.higgins@barden.ie.

Firstly, it’s important to establish who does the “Recently Qualified” segment of the accounting market refer to? Here in Barden, we define this as anyone with 1 to 5 years post-qualified experience. Accountants tend to change roles an average of 2 or 3 times within their first 5 years post-qualified, so this segment of the accounting talent pool is very buoyant but can also be a difficult space for employers to recruit for, particularly as peoples’ experience becomes increasingly specified.

#1 Base

For this part of the market, we’re going to focus on years of experience and business structure for Industry roles (non-practice) rather than focusing on job titles (titles can massively differ from business to business due to internal structures).

A useful tool to estimate base salaries is to take the Newly Qualified salary average (currently €65k) and add €3k to €5k per year of post-qualified experience. However, context is very important when considering salary guides and this tool should only be used as a guideline and is also only relevant for the first 1 to 3 years post-qualification.

Beyond that, the salary depends on several variables such as; how specialised the experience is, people management experience, size of team, scale of the business, scope of responsibilities, etc. From 3 years post-qualified onwards, these variables become more important and the number of years’ “PQE” becomes less relevant.

It is also important to note that newly qualified salaries have inflated over the last couple of years, therefore the starting point for some recently qualified accountants might be lower than the €65k mentioned above, i.e. when starting from a lower initial base salary, it might take longer to catch up with external market averages.

You can expect a 10-15% reduction on the above numbers, when considering appointments outside of Leinster. For bespoke advice please contact our team; brian.oconnor@barden.ie (Leinster) or siobhan.sexton@barden.ie (Munster).

#2 Continuum of activity

Similarly to the Newly Qualified Talent Monitor, the continuum of the activity outlined below is what you will expect to see in any finance team/role. It ignores things like finance transformation, stat reporting, and tax… let’s keep it simple for now.

Two companies can be looking to hire a financial accountant, but the nature of their roles can be very, very different. The % of the person’s time spent on certain activities will be very important to the individual’s decision making.

Below is a visual representation of the activity in a basic finance team along with some of the variables that come with the context of the role. The % of time your hire will spend either side of the line below, along with the variables in their client/company experience compared to your company/needs, are critical considerations for you and your HR team.

#3 Demand vs Supply

• Demand:
  • There is usually always demand for accountants at this level and things are no different this quarter. Employers are always looking for talent with hands-on experience, that can hit the ground running, and require little handholding.
  • As a result of this consistent demand, competition for talent at this level is high and therefore it is usually a difficult level to attract talent.
• Supply:
  • As mentioned above, Accountants tend to change roles/employers an average of 2 or 3 times within their first 5 years post qualified, therefore, similarly to the newly qualified talent pool, the recently qualified pool is also relatively transient.
  • Historically, there is also usually a steady stream of recently qualified talent returning from Aus/Canada/London with good PQE and can be immediately available to start.

#4 What are companies doing to attract Recently Qualified Accounting talent these days?

An important factor to consider when attracting Recently Qualified Accounting talent, is that there needs to be an incentive for someone to change roles.

A lot of recently qualified accountants who are actively looking for a new role are doing so because they are looking for a new challenge, an opportunity to gain experience in a new area or a change in their working environment.

This can give rise to challenges when looking to recruit talent that can hit the ground running, as people don’t want to move “like for like.” i.e. Experienced Group Accountants commonly look to gain commercial experience and look for FP&A or Finance Business Partnering roles, rather than looking for another role in a Group Accounting team.

When trying to attract talent, keep an open mind to the type of experience you’ll consider and what incentive this opportunity gives to the relevant talent pool. If you need someone who can hit the ground running and there is less time to invest time in training someone who is coming in with a different skill set, you might have to consider incentivising through other means, like salary or flexible working arrangements. Vice versa, if you are willing to consider a different background and you can invest the time in training them, you may not have to incentivise through other means.

In Barden, we understand that each team, role, and requirement is unique. If you would like to discuss what tactics and approaches would suit you, please feel free to contact Brian O’Connor (Leinster), Siobhán Sexton (Munster), our Recently Qualified Accountants Talent Advisory & Recruitment team here in Barden (brian.oconnor@barden.ie; siobhan.sexton@barden.ie); we’re where leaders go before they start looking for Recently Qualified Accountants talent.

Firstly, it’s important to establish who does the “Recently Qualified” segment of the accounting market refer to? Here in Barden, we define this as anyone with 1 to 5 years post-qualified experience. Accountants tend to change roles an average of 2 or 3 times within their first 5 years post-qualified, so this segment of the accounting talent pool is very buoyant but can also be a difficult space for employers to recruit for, particularly as peoples’ experience becomes increasingly specified.

#1 Base

For this part of the market, we’re going to focus on years of experience and business structure for Industry roles (non-practice) rather than focusing on job titles (titles can massively differ from business to business due to internal structures).

A useful tool to estimate base salaries is to take the Newly Qualified salary average in Munster (currently circa €60k) and add €3k to €5k per year of post-qualified experience. However, context is very important when considering salary guides and this tool should only be used as a guideline and is also only relevant for the first 1 to 3 years post-qualification.

Beyond that, the salary depends on several variables such as; how specialised the experience is, people management experience, size of team, scale of the business, scope of responsibilities, etc. From 3 years post-qualified onwards, these variables become more important and the number of years’ “PQE” becomes less relevant.

It is also important to note that newly qualified salaries have inflated over the last couple of years, therefore the starting point for some recently qualified accountants might be lower than the €60k mentioned above, i.e. when starting from a lower initial base salary, it might take longer to catch up with external market averages.

For bespoke advice please contact our team; siobhan.sexton@barden.ie (Munster) or brian.oconnor@barden.ie (Leinster).

#2 Continuum of Activity

Similarly to the Newly Qualified Talent Monitors, the continuum of the activity outlined below is what you will expect to see in any finance team/role. It ignores things like finance transformation, stat reporting, and tax… let’s keep it simple for now.

Two companies can be looking to hire a financial accountant, but the nature of their roles can be very, very different. The % of the person’s time spent on certain activities will be very important to the individual’s decision making.

Below is a visual representation of the activity in a basic finance team, along with some of the variables that come with the context of the role. The % of time your hire will spend on either side of the line below, along with the variables in their client/company experience compared to your company/needs, are critical considerations for you and your HR team.

#3 Demand vs Supply

• Demand:
  • There is usually always a demand for accountants at this level, and things are no different this quarter. Employers are always looking for talent with hands-on experience who can hit the ground running and require little handholding.
  • As a result of this consistent demand, competition for talent at this level is high and therefore it is usually a difficult level to attract talent.
• Supply:
  • As mentioned above, Accountants tend to change roles/employers an average of 2 or 3 times within their first 5 years post-qualified, therefore, similarly to the newly qualified talent pool, the recently qualified pool is also relatively transient.
  • Historically, there is also usually a steady stream of recently qualified talent returning from Australia/Canada/London with good PQE and can be immediately available to start.

#4 What are companies doing to attract Recently Qualified Accounting talent these days?

An important factor to consider when attracting Recently Qualified Accounting talent, is that there needs to be an incentive for someone to change roles.

A lot of recently qualified accountants who are actively looking for a new role are doing so because they are looking for a new challenge, an opportunity to gain experience in a new area or a change in their working environment.

This can give rise to challenges when looking to recruit talent that can hit the ground running, as people don’t want to move “like for like.” i.e. Experienced Group Accountants commonly look to gain commercial experience and look for FP&A or Finance Business Partnering roles, rather than looking for another role in a Group Accounting team.

When trying to attract talent, keep an open mind to the type of experience you’ll consider and what incentive this opportunity gives to the relevant talent pool. If you need someone who can hit the ground running and there is less time to invest time in training someone who is coming in with a different skill set, you might have to consider incentivising through other means, like salary or flexible working arrangements. Vice versa, if you are willing to consider a different background and you can invest the time in training them, you may not have to incentivise through other means.

In Barden, we understand that each team, role, and requirement is unique. If you would like to discuss what tactics and approaches would suit you, please feel free to contact Siobhán Sexton (Munster), Brian O’Connor (Leinster), our Recently Qualified Accountants Talent Advisory & Recruitment team here in Barden (siobhan.sexton@barden.ie; brian.oconnor@barden.ie); we’re where leaders go before they start looking for Recently Qualified Accountants talent.