Part-Qualified Accountant Salary UK 2026 — Pay by Stage and Sector

Understanding what you can expect to earn as a part-qualified accountant in the UK is important for planning your finances during the ACCA, CIMA, or AAT journey. Salaries vary significantly by qualification level, sector, and location. This guide covers part-qualified accountant salaries across different stages and sectors in 2026.

What is a Part-Qualified Accountant?

A part-qualified accountant is someone who is actively studying toward a professional accounting qualification (ACCA, CIMA, ACA, or AAT) and working in an accounting or finance role, but has not yet completed all the exams required for full membership. The term encompasses everyone from someone who has passed one Applied Knowledge paper to someone who has passed all papers and is waiting to complete their Practical Experience Requirement.

Part-Qualified ACCA Salary UK 2026

ACCA part-qualified salaries in the UK (2026): Applied Knowledge stage (0–3 papers): £22,000–£32,000. Applied Skills stage (4–9 papers): £28,000–£42,000. Strategic Professional stage (10–12 papers): £38,000–£52,000. These ranges reflect the typical market, but sector and location affect them significantly. London adds 20–30% to these figures. Financial services and professional services firms pay at the top of each range; public sector and not-for-profit roles typically pay below the midpoint.

Part-Qualified CIMA Salary UK 2026

CIMA part-qualified salaries in the UK (2026): Operational level (E1, P1, F1): £24,000–£36,000. Management level (E2, P2, F2): £32,000–£46,000. Strategic level (E3, P3, F3): £40,000–£58,000. CIMA part-qualified accountants in FP&A and management accounting roles at the Management level stage typically earn in the mid-range — £35,000–£45,000 in most UK cities outside London.

Does Passing More Exams Increase Your Salary?

Yes — employers generally pay more as candidates pass more exams and demonstrate increasing competency. Some employers have formal salary uplift structures tied to exam milestones. Others review salaries annually and factor in exam progression. In practice, the biggest salary jump typically occurs on full qualification — newly qualified ACCA or CIMA members see immediate salary increases of £8,000–£15,000 compared to their part-qualified rate in many organisations.

Study Support — What Do Employers Pay?

Most established accounting employers offer a study support package alongside salary: Exam fee reimbursement: typically £150–£300 per paper. Study leave: typically 3–5 days per paper per sitting. Tuition fees: some employers cover tuition provider costs; others offer a contribution. Qualification bonus: some employers pay a one-off bonus (£1,000–£5,000) on achievement of full ACCA or CIMA membership. When evaluating part-qualified roles, factor in the value of the study support package alongside base salary.

Frequently Asked Questions

How do I negotiate salary as a part-qualified accountant? Benchmark against current market data (recruitment agencies publish regular salary surveys), emphasise the exams you have passed and your pass rate, and document the specific value you add in your current role. Exam progression is a strong negotiating point — each passed paper adds measurable value.

What is the average part-qualified accountant salary in London? At Applied Skills stage, £35,000–£50,000 is typical in London. Financial services roles pay more; public practice roles vary widely. Use recruitment agency data for current London-specific benchmarks.

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