Professionally qualified accountants (sometimes known as chartered or certified accountants) work with financial and management information, using their specialist knowledge to advise a range of clients, from individuals to large organisations.

There are several different professional bodies in accountancy and the first years of employment could be linked to the specialist activities of a particular body. In practice, however, there is considerable overlap between the various professional qualifications and accountants regularly move between sectors later in their career. In fact, many of the major bodies are currently in the midst of merger negotiations.

Areas of work include private practice (also known, confusingly, as public practice), the public sector and industry/commerce. In the first of these, accountants work in a specialist firm of accountants offering services ranging from basic bookkeeping to audit (independent assessment of a client's current financial position), taxation advice, management consultancy and corporate financial planning. Accountants working in the public sector handle very large budgets in local or central government, the National Health Service, colleges or universities. In industry/commerce, they might be involved in keeping financial records for a company, overseeing credit control systems and possibly participating in strategic planning for the organisation's future development.

Entry level

To gain recognition as a qualified accountant, you would need to spend several years pursuing the professional training route of one of the six main bodies. While most of the bodies would accept you with at least two A level/Advanced Higher/three Higher or equivalent qualifications, together with three GCSE/S Grade passes A-C/1-3, including English and maths, in practice, the most common entry route to professional accountancy training is with a degree in any academic subject. If you choose an accountancy-related degree subject, you should gain exemption from some of the exams set by the professional bodies.

Making the grade

With so many different bodies, there are many routes to professional qualification. Most take three to five years and usually involve work experience in an approved organisation, part-time study and lots of exams.

Alongside the exam training, employers provide in-house training on technical and general skills to help you perform well in your job. Professional accountants must remain up to date on technical and business issues, so there is a strong emphasis on continuing professional development after qualification.

You may also opt to start as an accounting technician and then work your way towards professional status.

Personal qualities

You would need to be very methodical, with good IT skills. You would not have to be brilliant at maths but you should enjoy working with figures and problem solving, as well as being extremely accurate. Employers look for skills such as leadership, communication, numeracy, interest in finance and business, self-motivation and commitment.