2421 — Chartered and certified accountants

Higher Skilled

Sources checked 26 October 2026. Match the actual duties before choosing a code.

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What this occupation covers

Chartered and certified accountants provide accounting and auditing services, advise clients on financial matters, collect and analyse financial information and perform other accounting duties required by management for the planning and control of an establishment’s income and expenditure.

Typical duties


plans and oversees implementation of accountancy system and policies

prepares financial documents and reports for management, shareholders, statutory or other bodies

audits accounts and book-keeping records

prepares tax returns, advises on tax problems and contests disputed claim before tax official

conducts financial investigations concerning insolvency, fraud, possible mergers, etc.

evaluates financial information for management purposes

liaises with management and other professionals to compile budgets and other costs

prepares periodic accounts, budgetary reviews and financial forecasts

conducts investigations and advises management on financial aspects of productivity, stock holding, sales, new products, etc

Entry routes and qualifications

Entrants usually possess a degree or equivalent qualification. Apprenticeships are also available. To qualify as an accountant, entrants must undertake a period of training within an approved organisation and successfully complete professional examinations. Exemptions to some professional examinations are available to those with appropriate academic qualifications.

Sponsorship information

Higher Skilled. Actual duties, sponsor, applicant, salary and any transitional or shortage-list conditions must be checked.

Full Table 1 going rate: £49,200 at 37.5 hours. The applicable salary requirement can differ: use the calculator.

DBS assessment

No code-wide DBS assessment is assigned. Check actual duties, activities, workplace, frequency and jurisdiction. This code does not determine the level of check.

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ONS SOC 2020 · Appendix Skilled Occupations