Graduate Routes into Accountancy in Ireland: Chartered Accountants Ireland, ACCA and CPA Ireland

If you are a graduate in Ireland thinking about a career in accountancy, you will meet three names quickly: Chartered Accountants Ireland, ACCA and CPA Ireland. They do not work in the same way, and one of them has changed significantly in recent years. This guide describes how each body's own public pages explain graduate entry, using the bodies' wording. We do not recommend a route, and we leave out fees, pass rates, salaries and durations unless a page we read gave them with a clear date. Rules change, so check each body's current pages before you apply. Once you are working towards membership, you will also need to keep evidence of your learning; our guide to CPD record keeping for professional bodies in Ireland explains the principles.

Chartered Accountants Ireland

The Institute's "Entry routes" page says that becoming a Chartered Accountant involves a combination of professional exams and practical accounting experience, and that your starting point depends on your prior educational qualifications. Its page for college and university students describes studying and training for a fixed period after an undergraduate or master's degree as "the most well-known pathway to qualifying as a Chartered Accountant in Ireland". The pages we read show only a 2020 copyright notice in the footer and no last-edited date, so treat the details as a guide and confirm them with the Institute.

The training contract

The Institute describes the training contract as "a structured programme that combines working and training", and as a formal agreement between the student, the employer (a recognised training partner) and Chartered Accountants Ireland. Students complete study and practical experience at the same time. The page says the employer provides relevant work experience, study leave and support, and the student commits to their studies and training. It says this route generally suits students coming directly from third-level education or from Accounting Technicians Ireland.

The page names three programme levels, CAP1, CAP2 and FAE, and says exemptions may apply depending on your prior qualifications (it refers to postgraduates from accredited master's programmes as one example). To find a position, it points readers to its training vacancies list and says some larger firms recruit graduates through an annual milkround at colleges, usually in autumn. Applications are made directly to the firms.

The flexible route

The Institute says the flexible route leads to the same ACA qualification, with the same education, exam and work experience requirements, but those elements do not have to run at the same time. It says the route suits people working in business, graduates, postgraduates, school leavers and Accounting Technicians Ireland graduates, including independent students who self-fund or negotiate full or partial sponsorship with an employer. Students need not be in a relevant role when they begin and can sit exams first and gain experience later, although the page sets time limits and a minimum experience rule before the final exams. We have not repeated the numbers because the page is undated; read them on the Institute's site.

Degree subject

The Institute's page for college and university students says that graduates of accounting degrees and non-accounting degrees can both start; a non-accounting graduate is described as starting at the foundation level, CAP1. It also describes one-year master's in accounting programmes at several colleges that give exemptions from the first two levels.

ACCA

ACCA's pages describe a qualification rather than a training contract. Its "ACCA Qualification structure" page (last modified 23 October 2025) says the qualification has three elements: ACCA exams in three levels (Applied Knowledge, Applied Skills and Strategic Professional), a required Ethics and Professional Skills module, and a Practical Experience Requirement, or PER. The page says your previous qualifications decide which level you start with.

Practical experience

ACCA's practical experience page (metadata showing a last-modified date of 24 August 2026) says trainees need 36 months of supervised experience in a relevant accounting or finance role, with part-time work counting pro rata. Experience can be gained before registering with ACCA, while studying, or after passing the exams, and time and performance objectives must be signed off by a practical experience supervisor at the employer where the experience was gained. The page also says you do not have to work for an ACCA Approved Employer; ACCA's other pages say a performance objective exemption can apply where the employer is an Approved Employer at a specified level.

ACCA's pages do not agree on the number of performance objectives: one page we read mentions nine and another mentions thirteen. ACCA's practical experience page says "From 2027 the ACCA Qualification is changing", so confirm the current requirement with ACCA before you plan.

Exemptions and graduates

ACCA's exemptions page (last modified 17 June 2026) says exemptions let you skip ACCA exams if you have completed prior learning that covers the same material. It says exemptions can be available for foundation level qualifications and for the nine Applied Knowledge and Applied Skills exams, but not for the Strategic Professional exams or for work experience, and that each exemption claimed has a fee (we do not quote it). ACCA's graduate page says you do not have to complete a business or accounting degree to pursue a career in accountancy; that page's metadata shows a last-modified date of August 2018, so it is dated.

CPA Ireland

This is the part that has changed most. CPA Ireland's own "Become a student" pages say that it is "no longer accepting new student registrations", under a heading about the amalgamation of CPA Ireland and Chartered Accountants Ireland. The same page directs graduates towards Chartered Accountants Ireland's pathways, describing the flexible route and the training contract. CPA Ireland's July 2024 Practice Plus update says the amalgamation was to become effective on 1 September 2024, following High Court sanction in July 2024.

For students who were already registered, CPA Ireland's amalgamation training page says that students registering with Chartered Accountants Ireland have a training experience requirement, and that audit experience already gained and accepted by CPA Ireland counts towards the Audit Qualification. Those pages are undated apart from a 2019 copyright notice, so existing students should confirm their position directly. If you already hold CPA Ireland membership, our guide to CPA Ireland CPD requirements for members covers the continuing development side.

Comparing the descriptions

Questions to ask before you choose

These are our suggestions, not advice to pick any route.

• Do you want to be tied to one employer from the start? The training contract involves a formal agreement with the employer; ACCA's pages describe experience that can be gained across employers and before or after exams.
• What are your exemptions likely to be? Both Chartered Accountants Ireland and ACCA say prior qualifications affect where you start, so ask each body to assess your degree.
• Which qualification do employers in your target sector recognise? Ask recruiters and firms in Dublin directly.
• How does the qualification fit in the national framework? Our guide to NFQ levels and QQI explains how levels are described in Ireland.

Learnsignal's offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.

Frequently asked questions

Can I still become a CPA Ireland student?

CPA Ireland's own page says it is no longer accepting new student registrations, and it points graduates to Chartered Accountants Ireland. Check the current position directly with the bodies.

Do I need an accounting degree?

Chartered Accountants Ireland's page says graduates of non-accounting degrees can start at the foundation level, and ACCA's graduate page says a business or accounting degree is not required. Exemptions differ by degree.

Do I need a training contract to qualify with ACCA?

ACCA's pages describe a Practical Experience Requirement of supervised, relevant experience rather than a training contract. They also say you do not have to work for an ACCA Approved Employer.

Can I gain experience before passing all my exams?

Chartered Accountants Ireland describes a flexible route where exams and experience do not have to run at the same time, and ACCA says experience can be gained before registering, while studying or after the exams. Confirm the rules for your situation.

Where can I find the current requirements?

On each body's own website, and by contacting the body. We have summarised pages that are dated or undated as noted, and requirements can change.

In short: read each body's current pages, ask for an exemptions assessment, and decide the route yourself.