The pathway
How you actually get there, here
How you become one varies far more by country than what one does. This is the UK route. Most people take one of these ways in; the right one depends on where you're starting from.
- 1
Graduate Accountant / Internship Programme
0-1 yearSkills to master
- Basic journal entry preparation, account reconciliations, understanding of financial statements, foundational Excel skills, and a grasp of core accounting principles.
You're ready to move on when
- Consistently accurate and timely completion of routine accounting tasks.
- Demonstrated ability to learn new systems and processes quickly.
- Proactive in asking questions and seeking to understand the 'why' behind tasks.
- Positive feedback from managers and peers on teamwork and reliability.
- 2
Junior Auditor (Practice Firm)
1-2 yearsSkills to master
- Understanding of audit methodologies, reviewing financial statements, identifying control deficiencies, exposure to various accounting standards, and client communication.
You're ready to move on when
- Experience with audit fieldwork for financial services clients.
- Ability to identify and document accounting issues during an audit.
- Strong grasp of IFRS or relevant GAAP from an audit perspective.
- Comfortable with client interaction and presenting findings.
- 3
General Ledger Accountant / Financial Accountant
1-3 yearsSkills to master
- Full cycle general ledger accounting, month-end close processes, preparation of financial statements, variance analysis, and practical experience with an ERP system.
You're ready to move on when
- Ownership of specific balance sheet accounts and their reconciliations.
- Experience contributing to the monthly or quarterly close process.
- Demonstrated ability to troubleshoot accounting discrepancies.
- Strong understanding of how transactions flow through the general ledger.


