Accountancy is one of the most stable and flexible professions in the UK. Qualified accountants work across almost every industry, enjoy strong earning potential, and can progress into specialist or senior roles over time. Accounting qualifications are also widely recognised internationally, making it a career with long-term security and mobility.
Despite its popularity, the route into accountancy is not always clear. There is no single fixed path, and you do not necessarily need a university degree to qualify. Instead, you can choose from vocational qualifications, apprenticeships, academic routes, or distance learning options, depending on your background and goals.
This guide explains the main routes to becoming an accountant in the UK, including how to start with no experience and how to retrain while working.
What Is the Step-by-Step Process to Become an Accountant in the UK With No Prior Experience?
If you are starting from scratch, the most common route into accountancy follows these steps:
- Study an entry-level accounting qualification, such as AAT Level 2
- Progress through AAT Level 3 and Level 4 qualifications
- Gain practical experience in an accounting or finance role
- Progress to chartered status with bodies such as ACCA, CIMA, or ICAEW if desired
This pathway allows you to enter the profession without prior experience or a degree, while building skills and credibility at each stage.
The AAT route is structured as a progression ladder. Level 2 covers basic bookkeeping and processing transactions. Level 3 introduces more complex accounting procedures, VAT returns, and cost accounting. Level 4 prepares learners for roles such as accounts supervisor or assistant accountant, covering financial statements, budgeting, and tax calculations.
Each level typically takes 9 to 12 months to complete when studied part-time. Many learners work in junior accounting roles while studying Level 3 or 4, which allows them to apply their learning directly and meet the practical experience requirements for professional membership.
Which Qualifications Do I Need to Become an Accountant in the UK?
In the UK, accountants qualify through professional bodies, not a single licence.
The most common qualifications include:
AAT (Association of Accounting Technicians)
Ideal for beginners and career changers. AAT provides a clear, structured route from entry-level to advanced accounting roles. AAT qualifications are regulated by Ofqual and recognised by employers across all sectors. Full AAT membership (MAAT) is awarded after completing Level 4 and meeting work experience requirements.
ACCA (Association of Chartered Certified Accountants)
Suitable for those aiming for chartered accountant status and senior roles. ACCA is internationally recognised and focuses on financial accounting, audit, taxation, and business strategy. The ACCA qualification consists of 13 exams and typically takes three to four years to complete. It is one of the most portable accounting qualifications globally.
CIMA (Chartered Institute of Management Accountants)
Focused on management accounting and business strategy. CIMA qualifications prepare accountants for roles in financial planning, performance management, and strategic decision-making within organisations. The qualification includes objective tests, case study exams, and practical experience requirements.
Many learners start with AAT qualifications, then progress to ACCA or CIMA once they have experience. AAT Level 4 provides exemptions from some ACCA papers, which can reduce study time and cost.
Other professional bodies include ICAEW (Institute of Chartered Accountants in England and Wales) and ICAS (Institute of Chartered Accountants of Scotland), which offer the ACA qualification. This route is typically pursued through training contracts with accounting firms.
Can I Become an Accountant in the UK Without a University Degree?
Yes. A university degree is not required to become an accountant in the UK.
Many employers value:
- Professional accounting qualifications
- Practical experience
- Ongoing development through recognised bodies
Vocational routes such as AAT accounting qualifications are specifically designed for people without degrees and are widely accepted by employers. According to the AAT, over 90% of members are employed within six months of qualifying, regardless of whether they hold a degree.
The profession values technical competence and practical experience over academic credentials. Employers hiring for accounting roles typically specify the required professional qualification (such as AAT, ACCA, or CIMA) rather than degree requirements.
Some senior roles or chartered qualifications may require additional study. ACCA, for example, requires members to complete a Professional Ethics module and demonstrate three years of relevant work experience. However, none of these requirements mandate a university degree.
How Can I Become an Accountant in the UK Through Part-Time or Distance Learning?
Distance learning is one of the most popular ways to retrain as an accountant.
With online accounting qualifications, you can:
- Study from home
- Learn part-time while working full-time
- Progress at a pace that suits your circumstances
- Access recorded lectures, online tutorials, and digital study materials
- Submit assessments electronically
This makes distance learning ideal for career changers, parents, and adults returning to education.
Distance learning qualifications carry the same accreditation and professional recognition as classroom-based courses. Employers do not distinguish between study methods when assessing qualifications. What matters is the awarding body and the level of qualification achieved.
Most online accounting courses use a combination of:
- Self-study materials (textbooks, e-learning modules, practice software)
- Tutor support (email, phone, or video consultation)
- Online assessment portals
- Virtual classroom sessions (optional, depending on provider)
Learners typically spend 8 to 12 hours per week studying for AAT qualifications when studying part-time. The exact time required depends on prior knowledge, work commitments, and individual learning pace.
Which Entry-Level Accounting Courses Should I Take First?
If you are new to accounting, the typical starting point is:
AAT Level 2 Certificate in Accounting
This introduces core skills such as:
- Bookkeeping
- Financial transactions
- Basic accounting principles
- Double-entry bookkeeping
- Processing sales and purchase ledgers
- Reconciling bank statements
AAT Level 2 is a regulated Level 2 qualification on the Regulated Qualifications Framework (RQF). It is equivalent to GCSE grades A* to C (or 9 to 4 under the current grading system).
No prior qualifications are required to start AAT Level 2. It is designed for complete beginners and covers the fundamentals of recording financial transactions, processing documents, and maintaining accounting records.
You can then progress to AAT Level 3 Diploma in Accounting and AAT Level 4 Diploma in Accounting, which prepare you for more senior roles.
AAT Level 3 is equivalent to A-level standard and covers intermediate accounting tasks such as preparing VAT returns, managing ledgers, and handling payroll. AAT Level 4 is equivalent to the first year of a degree and qualifies learners for roles such as assistant accountant or accounts supervisor.
How Do I Choose Between AAT, ACCA, and CIMA?
The right choice depends on your career goals:
- AAT: Best for beginners and those entering accounting. Suitable if you are starting with no prior knowledge, changing careers, or looking to work in practice, industry, or public sector accounting. AAT qualifications are the most accessible entry point and provide a solid foundation for further study.
- ACCA: Ideal for financial accounting and audit roles. Choose ACCA if you plan to work in external audit, financial reporting, taxation, or corporate finance. ACCA is recognised in over 180 countries and is particularly valued in multinational organisations and public accounting firms.
- CIMA: Suited to management accounting and business leadership. Select CIMA if you intend to work in strategic planning, performance management, or financial analysis within organisations. CIMA members typically work in industry rather than practice, focusing on internal financial decision-making.
Many learners complete AAT first, then move on to ACCA or CIMA once they are working in the industry. Completing AAT Level 4 provides exemptions from the first nine ACCA papers (the Applied Knowledge and Applied Skills levels), which can save two to three years of study.
You can also pursue both ACCA and CIMA simultaneously or consecutively. Some accountants hold multiple qualifications to broaden their expertise and career options.
What Is the Fastest Way to Retrain as an Accountant While Working Full-Time?
The fastest route for working adults is usually:
- Studying AAT qualifications online
- Gaining experience in a junior accounting role at the same time
This allows you to build qualifications and experience together, rather than studying full-time.
To accelerate your progress:
- Apply for entry-level accounting positions as soon as you complete AAT Level 2 or 3
- Look for employers who support professional development and offer study leave
- Use your workplace as a practical training environment
- Target roles that align with your study units (for example, working in accounts payable while studying purchase ledger modules)
Some employers cover the cost of professional qualifications for staff. When job searching, prioritise organisations that invest in employee development and offer structured training programmes.
You can complete the full AAT pathway (Levels 2, 3, and 4) in approximately two to three years while working full-time. This compares favourably to a three-year university degree, with the advantage of earning an income throughout.
What Are the Typical Costs and Study Times to Become an Accountant?
Costs and timelines depend on your chosen route:
AAT Level 2–4: Often completed over 2 to 3 years part-time. Course fees vary by provider but typically range from £400 to £800 per level. Some providers offer payment plans or discounts for enrolling in multiple levels.
Chartered qualifications: Additional time depending on experience. ACCA exam fees total approximately £2,500 to £3,000 for all 13 papers, plus annual registration and subscription fees. CIMA costs are similar. Study materials and revision courses add to the total.
Studying online allows you to spread costs and avoid giving up your income while training. Distance learning also eliminates commuting expenses and accommodation costs associated with campus-based study.
AAT membership (MAAT) costs £153 per year and includes access to professional resources, CPD materials, and member benefits. Chartered membership fees range from £300 to £400 annually, depending on the body.
Most accounting qualifications also require ongoing professional development. Chartered accountants must complete a minimum number of CPD hours each year to maintain their status.
Are There Apprenticeships for Accounting in the UK?
Yes. Accounting apprenticeships combine paid work with study and are available at different levels.
Current apprenticeship standards include:
- Assistant Accountant Level 3: Typically 18 to 24 months, includes AAT Level 3 qualification
- Professional Accounting Technician Level 4: Typically 18 to 24 months, includes AAT Level 4 or equivalent
- Accountancy or Taxation Professional Level 7: Typically 3 to 5 years, leads to chartered status with ACCA, CIMA, ICAEW, or ICAS
Apprentices are employed and paid a salary while studying. The training provider and employer share responsibility for delivering the qualification.
Apprenticeships are suitable for learners who:
- Meet entry requirements (typically Level 2 qualifications in English and maths)
- Can commit to full-time work
- Prefer structured employer-led training
- Are aged 16 or over (no upper age limit)
Apprenticeships can lead to the same professional qualifications as other routes. They are particularly common in accounting firms, corporate finance departments, and public sector organisations.
To find accounting apprenticeships, search on the government's apprenticeship website or contact employers directly.
What Types of Accounting Roles Can I Pursue After Qualifying?
Qualified accountants work in diverse roles across multiple sectors.
Common career paths include:
- Practice accounting: Working in accounting firms providing services to clients. Roles include audit assistant, tax advisor, accounts preparer, and bookkeeper.
- Management accounting: Working within organisations to support financial planning and decision-making. Roles include cost accountant, financial analyst, management accountant, and finance business partner.
- Financial accounting: Managing financial records, reporting, and compliance. Roles include financial accountant, accounts supervisor, credit controller, and payroll manager.
- Public sector accounting: Working in government departments, NHS trusts, local authorities, or educational institutions. Roles focus on budgeting, public accountability, and regulatory compliance.
- Specialist areas: Forensic accounting, insolvency, treasury management, internal audit, and financial systems implementation.
Typical salary progression in the UK:
- AAT Level 2 (trainee bookkeeper): £18,000 to £24,000
- AAT Level 3 (accounts assistant): £22,000 to £28,000
- AAT Level 4 (assistant accountant): £26,000 to £35,000
- Chartered accountant (3+ years' experience): £40,000 to £60,000
- Senior accountant or finance manager: £50,000 to £80,000
- Finance director or CFO: £80,000 to £150,000+
Salaries vary by location, sector, and employer size. London and the South East typically offer higher salaries to reflect living costs.
What Continuing Professional Development Is Required for Accountants?
All professional accounting bodies require members to complete continuing professional development (CPD).
CPD requirements vary by body:
AAT: MAAT members must complete 30 hours of CPD per year, including at least 21 hours of structured learning. CPD must be relevant to the member's current or planned role.
ACCA: Members must complete 40 units of CPD per year (equivalent to 40 hours), with a minimum of 21 units of verifiable CPD. ACCA requires members to maintain a CPD record and reflect on how learning has been applied.
CIMA: Members must complete 30 hours of structured CPD and 90 hours total CPD per year. At least 20 hours must be relevant to the member's role.
CPD can include:
- Technical training courses
- Reading professional journals and publications
- Attending webinars and conferences
- On-the-job learning and mentoring
- Research and article writing
- Teaching or presenting on professional topics
Employers often provide CPD opportunities through internal training programmes, funding for external courses, and study leave. Self-employed accountants are responsible for arranging and funding their own CPD.
Failure to meet CPD requirements can result in loss of membership or professional status.
Getting Started With Accounting Courses Online
Learndirect is a leading UK distance learning provider, offering online accounting qualifications designed to fit around your life.
You can:
- Start with AAT accounting courses
- Study online, part-time, and from home
- Access tutor support throughout your learning
- Use flexible payment options
Whether you are starting from scratch or retraining for a new career, online study allows you to progress without giving up work or family commitments.
Explore Accounting Courses
If you are ready to take the next step towards becoming an accountant, explore Learndirect's accountancy courses UK and find a study route that fits your goals.
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