The earning potential for Chartered Accountants working in Leinster has increased significantly, according to the Chartered Accountants Ireland Leinster Society Salary Survey 2025. The survey results show the average salary package of Chartered Accountants in the region now stands at €131,654. This figure is a 6.6% increase on the 2024 average (€123,466) and marks a salary increase of 20% since 2020 (€109,989).   The annual survey of nearly 1,000 Chartered Accountants, launched today by Chartered Accountants Ireland Leinster Society in partnership with Barden, Ireland’s leading accounting and tax talent advisory and recruitment firm, provides the most up-to-date guide to Chartered Accountant salaries and employment prospects in the Leinster region.    The research, conducted by Coyne, shows earning potential across the profession remains strong, with:   Average salary package of €131,654 for Chartered Accountants working across all sectors. This figure includes base salary, car or car allowance, and bonus.  Average salary package for a chartered accountant with 5 years post qualified experience now stands at €97,527, an increase of over 8% on 2024. Newly qualified respondents across all sectors saw their pay increase to €72,450 from €68,121 last year, an increase of 6%. The average salary package of newly qualified respondents working in industry now stands at €82,279 (up almost 16% on 2024 data).   Satisfaction with remuneration   Respondent satisfaction is high, with 65% satisfied or very satisfied with the salary they receive. The data highlights several positive trends, with 88% of respondents saying their total remuneration has increased in the past three years and 27% reporting more than a 25% increase. 77% expect their total remuneration to increase within the next 12 months.   Uptake of artificial intelligence (AI)  28% of Chartered Accountants use AI in some form to assist their day-to-day work, doubling from 14% in 2024. In this way, the potential of AI to streamline workflows and increase efficiency is already being felt across the profession.   Over half (57%) of respondents say AI represents a significant opportunity for the profession, and that it will allow the profession to move further up the value chain in terms of the work it does.  Two-thirds of respondents feel that artificial intelligence will impact positively on their career, with only 9% believing it will have a negative impact. Looking beyond AI to the wider impact of technological development, 69% feel that automation solutions will impact positively on their career, with 66% of respondents saying the same about online collaboration tools.   Sarah Murphy, Chairperson of Chartered Accountants Ireland Leinster Society, said:   “Salary increases across the sector are evidence of the value that employers place on the work of chartered accountants in businesses, practices and more. Looking to the future, the potential for progression is also strong, with 44% of respondents having received a promotion in the last three years.    “As the role of accountants continues to evolve, to see a year-on-year doubling of the numbers using AI in their day-to-day work points to a profession that is highly adaptable and open to the opportunities that technology presents. Chartered Accountants hold positions of significant trust in organisations, and their ethical standards, critical thinking and analytical capabilities will be in even greater demand as business leaders as AI becomes more established. These results are a strong endorsement of Chartered Accountancy as a sustainable and fulfilling career, full of opportunity.”  Attractiveness of the profession  Becoming a Chartered Accountant remains attractive for those seeking career progression pathways while maintaining work-life balance. In the last three years, 44% of respondents received a promotion and almost 80% cited the ability to work remotely as a key way in which their employer provides flexibility.   Findings show that employers facilitate healthy work-life balance for members through a range of non-monetary rewards. As well as the option for hybrid working, parental and carers’ leave (available to 48% of respondents) and an employee assistance programme (available to 48% of respondents) were offered across sectors. 64% of respondents were satisfied with the non-monetary aspects of their job (63% in 2024); 72% were satisfied with their work environment (76% in 2024); and 67% were happy with work-life balance (66% in 2024).   Elaine Brady, Managing Partner, Barden, said:  “Despite the continued backdrop of macro-economic uncertainty over the past 12 months, the inauguration of Donald Trump and the subsequent US trade policy changes, the demand for accounting talent from 2024 continued. This has resulted in very competitive offerings from employers across the board. There has never been a better time to enter the profession, with a widespread focus from employers on work-life balance and non-monetary rewards for employees.   “The findings of this years’ survey can act as a reference point for employers focused on talent acquisition and retention. With high standards across the sector in terms of salary packages and pension contributions, employers continue to look for new ways to recognise the value of their employees. This includes hybrid working, which 80% of respondents cited as a highly valued attribute of their role.”    Common elements across salary packages   The majority (89%) of members have a pension, with 95% of these members receiving pension contributions from their employer. After basic salary, this pension contribution is the most valued aspect of the Chartered Accountant salary package for 54% of respondents. The other most common elements in respondents’ salary packages are payment of professional subscriptions (79%); Cycle to Work scheme (57%); health insurance (53%); and sponsored professional development (46%).    

Emerging Technologies in Accountancy: A Guide for Newly Qualified Professionals Introduction The accounting profession is undergoing rapid changes due to technological advancements. For newly qualified accountants, understanding and embracing these technological changes is essential as your careers progress. "Innovation distinguishes between a leader and a follower" – Steve Jobs 1. Artificial Intelligence (AI) and Machine Learning AI is the new technology in the accountancy profession, along with many of other industries. The benefit of AI to accountants is that it can remove more routine tasks by automating activities such as data entry, invoice processing, and reconciliations. To be clear accountants will still be needed to ensure the AI output is correct and help its learning of processes and will provide accountants with more time to focus on other more value-add tasks. Machine learning creates algorithms to analyse vast datasets to detect irregularities, forecast trends, and enhance decision-making precision. This again is an aid to accountants and allows for skilled individuals to make quicker decisions based on the data provided. Key Benefits: Real-time analytics for faster decision-making. Improved efficiency and giving more time back to accountants. Greater fraud detection and compliance monitoring. 2. Cloud Computing Cloud-based accounting platforms enable remote access, data storage and real-time collaboration. They support hybrid or remote work models and can usually integrate with other business systems. You may already have experience working with these tools as they have become quite ubiquitous in the industry. Key Benefits: Allows for hybrid and remote teamwork. Enhanced security for data and sensitive information. Can scale with the business as it grows. 3. Data Analytics Data analytics in accounting involves the use of innovative techniques to extract insights from financial data, thus enabling accountants to make more informed decisions.  Key Benefits: Performance Evaluation. Risk Mitigation. Understanding industry trends and developments. Forecasting and Planning. Fraud Detection. 4. Blockchain Blockchain offers a decentralized, tamper-proof ledger system that ensures transparency and security in financial transactions. It simplifies audit trails and enables real-time financial reporting. Key Benefits: Greater trust and traceability in financial reporting. Immutable transaction records. Increased efficiency in audits and reduced fraud risk. Real-World Use: Two of the Big 4 are actively exploring blockchain for audit accuracy Planning for the Future To thrive in this growing tech-driven era we live in, newly qualified accountants should: Ensure that you have familiarity with the digital tools used for data analytics and AI for example. Stay informed about regulatory changes and industry innovations, as these will allow for innovation and career advancement Embrace teamwork, especially in remote and hybrid work settings. Conclusion Developing technologies are not just reforming how accountants work—they're changing what it means to be an accountant and career opportunities that are arising. Being receptive to new technology is essential for both businesses and accountants to thrive and grow now and into the future. By being open to innovation, newly qualified professionals can position themselves as forward-thinking advisors, trusted business leaders who are ready to lead in a rapidly evolving financial landscape. Author - Stephen Maguire | Chartered Accountants Ireland Careers Team 

Everything doesn’t always go to plan, especially when it comes to your exams. When the results come in, you might feel like you have disappointed yourself and others. However, their disappointment is more about themselves than you and it can be overcome, says Cyril Conroy. When we don’t succeed at an exam, our heads can become flooded with thoughts and fears. We question whether we are good enough, what we did wrong and, most of all, what people will think.   There are a few things you need to keep in mind if you don’t get the result you expected in your exams. Under pressure Whatever stage of your Chartered Accountancy education you are in, the exams are hard. Really, really hard.  Because of this, you might have put a tremendous amount of time into your studies. Or, maybe you took it a little easy, thinking that you had a particular paper in the bag.  Then, a question comes up and you find yourself drawing a blank on the answer – it could be a lack of preparation, or it could be the pressure of other’s expectations making you clam up. Regardless of the reason, you have your result and it’s not good. You are down and feeling low. And it hurts. There is tremendous pressure and embarrassment when the result isn’t as good as you’d hoped it would be. Our reactions have meaning When some people fail, they just get right up, do it again and feel no pressure. Others might panic when even presented with the possibility of failing. The important thing is that we try to understand our reactions. What is driving our response to failure?  First, you should know that it’s OK to feel down in the dumps about not succeeding in your exams.  Second, know you are where you need to be. Feeling bad about the result and the prospect of repeating is understandable.  The statement “you are not an exam result” is very true. However, when presented with a less-than-stellar grade, you might feel like it does, in fact, define you.  The feeling can be exacerbated by other’s reactions. They say things like, “you’ll be fine” or “it all will work out in the end”. People throw so many clichés at you, you’ll regret ever telling anyone your result in the first place.  By making these comments, people are trying to be supportive; they are made with good intention and can be encouraging for some, just not everyone and, more importantly, they might just feel like piled-on pressure to you. We can receive encouragement and support from our parents, peers and employers but, sometimes, there can be an awful lot of expectation pointed in our direction.  Part of the reason we feel so disappointed in a bad result is because we feel we have let down our support network. Moving on When you feel the pressure from others – before, after or even during the exams – it’s important to remember that what these people do or say is more about them than it is about you. It’s about how they think you should feel and react to the pressure and expectation about your career, for good or bad. However, the way we react to these comments is about ourselves.   If you do not succeed at your exam, it’s important to separate yourself from the comments people are making about your exam result. If you are feeling overwhelmed – that the ‘failure’ overrides all words – talking to someone about the pressure could help. This could be a mentor, friend outside of the profession, or even a therapist. The word ‘fail’, simply put, is ridiculous. Things just don’t work out sometimes. Accepting this and having compassion for yourself is key at this time.  Not succeeding at something is an opportunity to learn so much about yourself. You may not feel it now, but it does make you stronger. You do learn from it.  The important thing I learned is that the fail was not me – and it’s not the definition of you, either. Thrive is the Institute's dedicated wellbeing service that provides a range of supports to members and students. If you are struggling exam disappointment, exam stress or anything related to student life, please know our in-house wellbeing team can help.  Cyril Conroy is a practicing therapist and relationship mentor in Killarney, Co Kerry.  Cyril is also a fully qualified Chartered Accountant, having worked in private practice and industry, and who failed many exams before qualifying.

Revenue has recently updated two other Tax and Duty Manuals. The updated manuals relate to iXBRL submissions and the completion of corporation tax returns. Details are set out below. The manual Submission of iXBRL Financial Statements as part of Corporation Tax Returns has been updated for a full list of taxonomies accepted by Revenue, together with a reference list of taxonomies that are no longer accepted. The guidance on the completion of Corporation Tax returns -Form CT1 has been updated to include links to the manuals relating to the completion of the corporation tax returns for 2024 and 2023.

Revenue has published new VAT guidance on broiler chicken services following their exclusion from the flat-rate farmers addition with effect from 1 September 2025.  The new guidance applies to the supply to any agricultural service of stock minding, rearing and fattening during the production of broiler chickens. Further details are included in our news item on 30 June 2025. The existing VAT guidance for flat-rate farmers has also been updated to reflect the ministerial order.

Revenue has recently confirmed that the 2024 Form CT1 for corporation tax is available for filing via ROS online and the ROS Return Preparation Facility (RPF) has been available since April 2024. Revenue has published guidance on the completion of the 2024 return and information on the RPF is outlined in related guidance also issued by Revenue. The changes flagged in the guidance on the filing of the 2024 corporation tax return includes: Updates to the company details panel (paragraph 1), including new sections for De Minimis Aid, Outbound Payments Defensive Measures, Group Relief and, S299 Leases, Updates to the Trading Results Panel (paragraph 2) and further guidance on iXBRL filing (paragraph 3.1), Updates to the Irish Rental Income panel (paragraph 4) to include updated guidance on Non-Resident Landlord Withholding Tax (NLWT), Expanded sections in Irish Investment and Other Incomes (paragraph 5) including further guidance on Digital Games Credit (paragraph 5.3), Updates to Research and Development Credit (paragraph 8) to the S766, S766A, S766C, and S766D panels to reflect legislative changes, and Updated guidance on Close Company Surcharge (paragraph 9) and updates to the Recovery of Income Tax panel (paragraph 10).

Revenue has published new guidance on the exemption from income tax or corporation tax for certain categories of national governing bodies (NGBs) of sport. The manual explains how the exemption will operate, outlines relevant definitions and provides examples where the exemption will and will not apply. The exemption applies to income which the body can hold for up to ten years provided the income is ultimately applied for certain qualifying purposes. Qualifying purposes include capital projects, the purchase of certain sporting equipment, supporting elite athletes in competitive sport, and supporting the participation of women and people with disabilities in sport.

Revenue has updated the Irish Real Estate Fund (IREF) Guidance Note to clarify the operation of section 739LB TCA 1997 and to include a relevant example in section 2.2 of the manual relating to other excessive deductions. The example included in section 2.2, example 23, relates to a limited circumstance where Revenue is prepared to accept that a disbursement or expense which is wholly and exclusively incurred in respect of non-IREF property assets, may be treated as not being a disallowed amount for the purposes of section 739LB. The guidance has also been updated in section 5 to highlight reporting obligations where an IREF ceases to be an IREF during an accounting period.

Revenue has updated the guidance on PAYE Exclusion Order to provide details of the new online PAYE exclusion order application portal available through ROS or MyAccount. Revenue is encouraging use of the online application portal to facilitate faster processing times, however written applications for PAYE exclusion orders are still permitted. The guidance has also been updated to remove obsolete information and to update the relevant examples. Contact details for the Department of Social Protection have also been included.  

The EU VAT SME (Small and Medium Enterprise) scheme which came into effect in January 2025 aims to reduce the administrative burden and compliance cost on SMEs, and to encourage cross-border trade. The scheme has both a cross border and domestic element and Revenue has recently published new guidance on the domestic layer of this scheme. The guidance explains how to access the domestic VAT scheme, outlines the relevant VAT registration turnover thresholds in Ireland, and provides instructions on calculating turnover to determine eligibility. Further details on the EU VAT SME scheme are available in earlier news items on 22 April 2025 and 24 March 2025.

Revenue has recently launched a ROS facility for in- scope companies to register for Pillar Two top-up taxes. Entities must register within twelve months following the end of the first fiscal year in which they fall within the scope of Pillar Two. Revenue has also created a dedicated Pillar Two Hub on its website which serves as the central source for updates and guidance related to Pillar Two. The dedicated Pillar Two hub includes details about what is Pillar Two, registration, pay and file, top up tax information return and key dates and updates. The necessary IT developments required to allow return filing and payment of associated liabilities will be available on ROS in early 2026. Similarly, it is also expected that the facility to file the top-up tax information return will be available on ROS in early 2026. This will enable entities to meet the relevant 30 June 2026 pay and file deadline. The Pillar Two registration link can be found on the ROS homepage under ‘Other Services’ and the deadline for in-scope entities with a fiscal year ending on or before 31 December 2024 to register with Revenue for Pillar Two is 31 December 2025. Revenue has written to Irish Ultimate Parent Entities for MNE groups that may be in scope of Pillar Two top-up taxes to advise that both the ROS registration facility and the website hub are now live. A copy of the letter is attached for reference.

Last week, the Institute, under the auspices of the Consultative Committee of Accountancy Bodies – Ireland (CCAB-I) had the opportunity to meet with Minister for Finance, Paschal Donohoe, and his officials to discuss the CCAB-I’s Pre-Budget 2026 submission. Our conversation focused on the recommendations laid out in the submission as well as other areas of focus of the CCAB-I Tax Committee, including the challenges facing frontier workers in Ireland. We highlighted the work to date through the Tax Administration Liaison Committee and the Business Tax Stakeholder Forum on tax simplification, as well as the importance of tax certainty for businesses. We also highlighted the critical need for investment in infrastructure such as housing and childcare.   In terms of the specific tax measures we raised with the Minister, we discussed the following: Enhanced reporting requirements for employers – we highlighted the operational challenges of real-time reporting of in-scope tax free benefits and expenses, recommending periodic returns on either a monthly or quarterly basis. This has been a consistent area of engagement with both Revenue and the Department of Finance since the introduction of the new reporting regime in Finance (No. 2) Act 2023. Special Assignee Relief Programme (SARP) – We stressed the importance of SARP in attracting global talent and called for its expansion to include SMEs and benchmarking our relief against comparable regimes in other jurisdictions. We highlighted recent reviews of the relief which concluded on a cost-benefit analysis that the relief generates an overall positive return to the Exchequer. Participation Exemption for certain foreign dividends – While welcoming recent progress, we advocated for further enhancements, including completing work on a corresponding foreign branch exemption. In an earlier letter to the Department of Finance this summer, we highlighted the limitations on geographic scope and the five-year ‘look back’ requirement. Concluding the meeting, Minister Donohoe reaffirmed the Government’s commitment to certainty and stability, which are essential for fostering a thriving business environment for both domestic and international businesses. We look forward to continued engagement to ensure Ireland remains a best-in-class location for business.     Pictured with the Minister are Sarah Meredith, FCA, Grant Thornton, Gearoid O'Sullivan, ACA, Cróna Clohisey, FCA, Enda Faughnan ACCA, Grant Thornton