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
External Audit (Big Four or Mid-Tier Firm)
3-4 years in auditSkills to master
- Deep understanding of GAAP/IFRS, strong documentation skills, experience with various industries and complex transactions, ability to challenge and defend accounting positions.
You're ready to move on when
- You've led audit engagements for complex clients or specific technical areas (e.g., revenue, leases).
- You've drafted audit memos on significant accounting judgments.
- You're comfortable with direct interaction with client finance teams and challenging their accounting.
- 2
Financial Reporting Specialist
2-4 years in financial reportingSkills to master
- Preparation of financial statements, understanding of disclosure requirements, experience with consolidation and complex group structures, strong grasp of accounting systems.
You're ready to move on when
- You've been responsible for significant sections of quarterly/annual financial statements.
- You've had to research and apply accounting standards to reporting challenges.
- You're familiar with reporting tools like Workiva and the end-to-end reporting process.
- 3
General Ledger Accountant (with complex entity exposure)
3-5 years in GL, ideally in a large, complex organisationSkills to master
- Strong journal entry preparation, account reconciliation, understanding of intercompany transactions, exposure to various accounting areas (fixed assets, accruals, prepayments).
You're ready to move on when
- You've managed the GL for entities with complex transactions (e.g., foreign currency, intercompany eliminations).
- You've been involved in month-end and year-end close processes for a large organisation.
- You've had to research accounting guidance for non-routine GL entries.