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
Senior Accountant (Internal Promotion)
3-5 years as a Senior AccountantSkills to master
- Deep technical accounting expertise, strong project management skills (especially for close processes), informal team leadership/mentorship, and the ability to independently resolve complex accounting issues.
You're ready to move on when
- Consistently delivers accurate financial reports on time, even for complex areas.
- Proactively identifies and resolves accounting discrepancies without constant oversight.
- Successfully mentors junior staff and takes initiative on process improvement projects.
- Demonstrates strong communication skills with internal and external stakeholders.
- 2
Audit Manager (from Big 4 or Mid-Tier Firm)
Typically 2-4 years as an Audit Manager post-qualification.Skills to master
- Extensive experience managing full audit engagements, deep knowledge of internal controls, strong client management skills, and the ability to lead audit teams. You'll need to adapt from an external assurance mindset to an internal operational leadership role.
You're ready to move on when
- Managed multiple complex audit engagements from planning to completion.
- Proven ability to identify control weaknesses and recommend improvements.
- Strong track record of managing client relationships and difficult conversations.
- Excellent understanding of GAAP/IFRS and audit methodologies.
- 3
Finance Manager (from a smaller organisation)
3-6 years in a broader Finance Manager role, often in a smaller company.Skills to master
- A holistic understanding of finance operations (including FP&A, treasury, tax), strong general management skills, and the ability to adapt to a larger, more specialised accounting function. You'll need to deepen your technical accounting expertise.
You're ready to move on when
- Managed a small finance team with broad responsibilities.
- Demonstrated ability to handle both accounting and some FP&A tasks.
- Proven capability to implement financial systems or process improvements.
- Strong foundational accounting knowledge, ready to specialise further.


