For newly and recently qualified Chartered Accountants, the 2026 job market is expected to be broadly optimistic, supported by continued demand across practice, industry, and financial services. While some organisations are taking a cautious approach due to cost‑efficiency pressures and economic uncertainty, the overall hiring landscape for early‑career ACAs remains robust. Employers are increasingly focused on building strong talent pipelines, and ACA‑qualified professionals — particularly those within their first three years post‑qualification — continue to be viewed as high‑impact, high‑potential hires. This is driven by their technical excellence, adaptability, and ability to contribute to transformation initiatives from an early stage. Although macro‑economic and geopolitical uncertainties persist, employers consistently prioritise finance talent capable of delivering governance, control, and operational efficiency. As a result, newly and recently qualified Chartered Accountants remain in steady demand, and the market outlook for 2026 at this level is positive. Where newly and recently qualified ACAs are most in demand Professional services Firms are actively hiring newly qualified accountants into: Audit and assurance Advisory (deals, consulting, risk, restructuring) Outsourced finance solutions Tax (corporate, international, indirect) Large practices continue to rely heavily on newly qualified talent as part of their growth strategies. Regional offices are also expanding, providing more opportunities outside Dublin and Belfast. Large corporates and multinationals After a slower period in 2024/2025, hiring has begun to normalise, particularly for: Financial accounting Internal audit and controls FP&A and commercial finance Global mobility and secondment programmes Multinationals remain particularly attracted to ACA-trained early‑career accountants due to their technical grounding and strong reporting discipline. SMEs and local businesses There is sustained demand for new ACAs across: Manufacturing Agri-food Tech scale-ups Professional services Local industry in regional hubs These roles often offer broader exposure and faster progression. Where the roles will be located Dublin Newly qualified ACAs in Dublin will find strong demand in: Technology (including transformation and financial governance roles) Financial services (asset management, banking, insurance) Shared services/GBS centres Life sciences and pharmaceuticals Finance teams are expanding due to regulatory pressures, transformation initiatives, and increased focus on data‑driven decision-making. Regional Ireland Regional recruitment increased notably in 2025 and is set to continue through 2026, driven by: Growth in professional services firms outside Dublin Investment in regional technology and manufacturing hubs Greater flexibility allowing hybrid roles based outside the capital Northern Ireland Belfast continues to offer strong routes for new ACAs, particularly in: Professional services Public sector transformation Tech and Fintech Manufacturing and engineering The public sector continues to seek early‑career qualified accountants due to ongoing reform and transformation initiatives. International opportunities Newly qualified ACAs remain highly sought after globally, with strong demand in: Australia UAE Canada US Cayman Islands Many of these markets recruit heavily at the newly qualified level due to the ACA’s international reputation. Salary trends for newly and recently qualified ACAs Salary growth has stabilised after inflation-driven increases in recent years. For 2026: Base salaries for newly qualified ACAs are expected to remain steady, with modest increases in high-demand sectors. FP&A, data analytics, advisory, and transformation-focused roles may carry salary premiums. Bonus structures remain attractive and tied to performance. Benefits packages continue to evolve, with employers competing through: Increased annual leave Health and wellbeing supports Further flexibility options A key point: newly qualified members increasingly choose roles based on hybrid working and work-life balance, not just salary. Hybrid and remote working Hybrid is now standard for most roles suitable for newly qualified ACAs. Typical arrangements: Two to three days per week in the office Fully remote roles continue to be rare but exist in isolated cases (mainly shared services or tech‑enabled roles) Early-career candidates may be encouraged to attend the office more frequently to accelerate learning and networking Skills in highest demand for new and recent ACAs Technical strength Still foundational and non‑negotiable: Strong IFRS/FRS102 reporting knowledge Quality monthly/quarterly close experience Governance, controls and audit discipline Data and digital literacy Demand is accelerating for ACAs who can work with: Power BI or similar visualisation tools ERP systems (SAP, Oracle, Workday) Automation platforms Finance transformation tools These skills are becoming essential at newly qualified level - not differentiators. Communication and stakeholder skills Particularly important as new ACAs move into: Business partnering Commercial finance Internal audit and transformation projects Project and transformation experience Early exposure to: Systems implementations Process optimisation Automation initiatives is increasingly valuable. Leadership and career potential Employers want newly qualified ACAs who demonstrate: Proactivity Curiosity Ability to influence Desire to grow into leadership roles High‑potential candidates are being identified - and invested in - earlier. Interview and recruitment trends for new ACAs Virtual screening and in‑person final interviews remains the typical process. Competency-based interviews continue to be standard, with a strong focus on examples demonstrating impact, influence, and decision‑making. AI‑supported screening is becoming more common, especially in large organisations. Hiring processes are becoming more drawn‑out due to increased competition and more rigorous selection stages. Conclusion The 2026 employment landscape for newly and recently qualified ACAs is broadly positive. Demand remains strong across practice, industry, financial services, and internationally. To remain competitive, newly qualified members should: Stay informed about evolving skills requirements Strengthen digital and data capabilities Articulate their impact clearly in interviews Focus on roles offering learning, exposure, and development—not just salary Early‑career ACAs remain one of the most employable cohorts in the market, and the outlook for 2026 reflects continued strong opportunities for growth and progression.

The North West Society is delighted to partner with Atlantic Technological University in both Sligo and Letterkenny as part of our regional outreach programme this year. On Thursday 12 February, we are inviting third-level students from ATU Sligo and ATU Letterkenny to join us on the ATU Sligo Campus for a full day of insight, inspiration, and connection with Chartered Accountants Ireland members. The day will begin with a talk by Edel Walsh from Edel Walsh Coaching, designed specifically for students and early-career professionals. Edel will share practical tips and strategies on how to reframe setbacks and turn challenges into opportunities. From 12.15 sharp, members and students will hear from some of the North West Society’s most successful members through a series of fast-paced, individual talks. These personal and inspiring stories include: - Turning a global pandemic into a life-changing move from New York to Sligo - Pioneering a remote-first accountancy practice - Building an international career in the medical devices industry from a North West base - Studying at ATU and with Chartered Accountants Ireland as a working parent. These honest accounts aim to inspire both members and students to recognise that setbacks can often be the starting point for new and unexpected opportunities. This session will be followed by lunch. After lunch, Sophie Sweeney, Chartered Star 2025and NUI Galway lecturer, will lead an engaging Sustainability Workshop, designed to inform and encourage attendees to achieve their sustainability goals both personally and professionally. Students who have pre-booked will also have the opportunity to participate in Virtual Reality Professional Audit and Professional Scepticism workshops, offering an immersive and practical learning experience. These workshops are available to students only and must be booked in advance. Members are encouraged to attend for part or all of the day. Attendance is free but capacity is limited so booking is essential, contact the North West Society for further information.  

Chartered Accountants Ireland North West Society is hosting a 3-week Lunch & Learn Power BI & Excel series with Niamh Loftus of Smart Skills Computer Training - starting Thursday 22nd January. This free webinar series is ideal for members who want to: • Transform messy data into clear insights • Speed up reporting workflows • Add visual storytelling to analysis • Level-up your Excel → Power BI capabilities Whether you’re supporting audit, advisory, or internal finance, this mini-series will help you boost productivity and sharpen data-driven decision-making. Starts 22 Jan | Lunchtime | 3 Weeks Register now

In November, the Department of Finance launched a public consultation on the strawman proposal for the reform of the taxation regime for interest in Ireland. The public consultation forms part of what is expected to be a multi-phase project to reform the taxation regime for interest with the aim of ensuring our tax system is resilient, supports competitiveness, protects the tax base and aligns with our commitments to our international trading partners. Last week, the Institute submitted our response to this initial phase of this wide-ranging and ambitious project. We have provided a detailed response to the strawman proposal where we set out, among other things, the need for careful consideration of any changes to how interest is currently taxed, both in the hands of those receiving interest income and those incurring interest expenses. The strawman proposal includes a recommendation to move to an accruals basis for interest arising under Case III/IV activities as well as a move to a new test for determining deductibility in the form of a ‘profit motive’ test. Broadly, our comments urge the Department to reconsider the trajectory of the project and to consider whether such changes simply alter existing rules without any clear benefit to taxpayers rather than actually progressing the tax system towards once which is fully adapted to international best practices. Presently, our system has layered complex anti-avoidance driven by the EU Anti-Tax Avoidance Directive on top of an existing system of anti-avoidance that is already complex. The proposals also include a recommendation to activate transfer pricing rules for SMEs. In our response, we have in fact recommended for the repeal of these rules. In our view, these rules are not required for such entities. The benefit, if any, to the integrity of the tax base is totally outweighed by the added cost and complexity in the administration for SMEs.

Fiji has become the latest country to sign the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. This paves the way for Fiji to engage in the exchange of information with 151 other jurisdictions, including all major financial centres.

Guatemala has joined the OECD/G20 Inclusive Framework on BEPS, becoming the 148th member, as the Inclusive Framework continues to evolve in response to emerging tax policy challenges. Guatemala’s participation in BEPS signals the country's commitment to promoting a modern, transparent, and competitive tax system that can protect tax bases.

The latest UK tax tidbits features guidance across a wide range of areas. Apply to register a pension scheme, Inheritance Tax account (IHT400), Completing your Company Tax Return, Multinational Top-up Tax and Domestic Top-up Tax, Make a qualifying asset holding company notification to HMRC, Check if a business holds Authorised Economic Operator status, Request transfer of a VAT registration number, HMRC videos and webinars for Making Tax Digital for Income Tax, Software developers providing entry summary declaration support, Check the list of businesses and sites registered for Aggregates LevyTop of Form, Employee circumstances that affect payment of Statutory Neonatal Care Pay, Tell an employee that they're not eligible for Statutory Neonatal Care Pay (NEO1),Elect a qualifying company for tax exemption on UK capital gains, Tell HMRC about who is dealing with the estate when someone dies, When National Insurance and PAYE is due on tips, gratuities and service charges (E24), Find payroll software that is recognised by HMRC, Double Taxation Treaty Passport Scheme register, Check genuine HMRC contact that uses more than one communication method, How to complete an Other Interest return, Other Interest returns,  

Last week, the Institute hosted members from across industry and practice to discuss our campaign to activate the powers for the Northern Ireland Executive to set the rate of corporation tax for Northern Ireland. In June, we launched a refreshed campaign highlighting why a corporation tax rate of 12.5 percent would be a key move in supporting the economic advancement of the region. You can our full reasoning in our seminal position paper – ‘Enhancing Our Competitiveness’: The case for a reduced rate of corporation tax in Northern Ireland. The Institute maintains that a robust industrial policy for Northern Ireland must address the divergence in corporation tax rates between Northern Ireland and the rest of the island. A reduced rate of corporation tax that is at parity with the rate across the rest of Ireland would attract investment, encourage entrepreneurship and secure the future of the region. Northern Ireland stands to benefit greatly if it can realise the full potential of its dual market access to both the EU and the UK. As recently as November, the Institute wrote specifically to the Exchequer Secretary to the Treasury on this issue highlighting that the ultimate aim of a lower rate is that it would become self-funding in the longer term but that it would necessitate a replacement loan at a low interest rate from HM Treasury to fund the necessary block grant reduction. We will continue our campaign throughout 2026. If you work in a local business and would like to participate in the Institute’s campaign by being a voice of support for a lower rate, contact us by email.

The guidance on the income tax treatment of married persons and civil partners and the tax treatment of former cohabitants have been updated to include information relating to the return of PRSI contributions in respect of maintenance arrangement payments by married persons and civil partners and former qualified cohabitants respectively. The relevant information had previously been included in the manual on PRSI - maintenance cases.

Revenue has published two new VAT guidance documents providing information on the application of the second reduced VAT rate to the supply and construction of qualifying apartments and apartment blocks. One document covers the period from 8 October 2025 to 25 November 2025 and the second covers the period from 26 November 2025 to 31 December 2030.  New guidance on the VAT treatment of the hire of a room has also been published. In addition, the following existing guidance has been updated to incorporate Finance Act 2025 provisions: Removal of Waiver of Exemption has been updated following the cancellation of all waivers of exemption. VAT treatment of management of special investment funds has been updated to include the automatic enrolment retirement savings system. VAT treatment of construction services has been updated to include an amendment arising from the application of second reduced rate to services relating to the construction, until completed, of qualifying apartments and qualifying apartment blocks. VAT treatment of the special flat-rate scheme for farmers has been updated to reflect the reduction of the flat rate addition and to include information relevant to broiler chicken services. VAT treatment of broiler chicken services has been updated to reflect the VAT registration requirements for broiler chicken services. VAT deductibility for qualifying conference accommodation has been updated to reference the new guidance on the hire of a room. Further details of the relevant changes are included in the Institute’s Finance Bill at a glance.

Revenue has updated the guidance on the confidentiality of taxpayer information to reflect changes introduced by Finance Bill 2025 and to update legislative references throughout. The main changes to the guidance include the following:   in paragraph 3, the word “penalty” is replaced with “fine”, in paragraph 4.10 to reflect the new subsection (8)(oa) to section 851A TCA 1997 which ensures that Ireland can comply with its obligations under the EU De Minimis Regulation and the EU Agricultural De Minimis Regulation, in paragraph 4.12 on the disclosure of taxpayer information to the Charities Regulatory Authority, and in paragraph 4.13 to clarify guidance in relation to joint audits conducted by Revenue and the competent authority of another Member State.

Revenue has updated numerous income tax guidance documents to reflect changes introduced by Finance Bill 2025 which we have outlined as follows. In some cases, the examples in the guidance have also been updated to reflect the changes. High-Income Individuals’ Restriction Tax Year 2010 onwards to include the Living City Initiative, High Income Individuals’ Restriction to reflect rate bands, Rent tax credit to reflect the extension of the credit, and Mortgage interest tax credit to reflect the extension of this credit. Full details of the relevant changes are included in the Institute’s Finance Bill at a glance document.