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Law & Business

How to Become a Chartered Accountant (CA) in Scotland

Audit, advise and report on financial performance for businesses, public bodies and individuals.

Any degree accepted by ICAS

Maths Higher expected by most employers

ICAS — world's oldest professional body (1854)

School-leaver route available

Highers You Need

Typical entry: AABB at Higher. You also need English (C) and Maths (C) at National 5.

No specific Higher subjects are required for Chartered Accountant (CA) — any combination of Highers is accepted, provided you meet the overall grade threshold.

Recommended (not required)

  • Maths— expected at Higher B by most training employers

Route to Qualification

Degree: Any degree accepted (then ICAS CA qualification) (4 years at university).

1

Any degree (4 years) + ICAS CA qualification (3-year training contract)

7 years total

2

ICAS school-leaver Professional Apprenticeship (no degree required)

5 years

Scottish Universities Offering This Course

Scottish-domiciled students can apply through UCAS and have tuition fees funded by SAAS.

  • University of Edinburgh
  • University of Glasgow
  • University of Strathclyde
  • Heriot-Watt University
  • University of Aberdeen

Professional Registration

To practise as a Chartered Accountant in Scotland, you must register with the Institute of Chartered Accountants of Scotland (ICAS). Registration is required by law and must be maintained through continuing professional development.

Salary in Scotland

Starting salary

£25,000–£32,000

Newly qualified

Mid-career salary

£40,000–£55,000

5–10 years experience

Trainee CA (graduate route) in a Scottish accountancy firm. Newly qualified CA salary post-3 years. Big 4 firms in Edinburgh/Glasgow start graduates at £28,000–£33,000.

EduSCOT note

ICAS (Institute of Chartered Accountants of Scotland) was founded in Edinburgh in 1854 — the world's oldest professional accountancy body. The school-leaver Professional Apprenticeship is a genuine alternative to the degree pathway.

Frequently Asked Questions

What Highers do you need to become a Chartered Accountant in Scotland?▾
No specific Higher subjects are required to become a Chartered Accountant in Scotland — though you will need English (C) and Maths (C) at National 5. The typical offer grade is AABB.
Which Scottish universities offer Any degree accepted?▾
The following Scottish universities offer routes into Chartered Accountant careers: University of Edinburgh, University of Glasgow, University of Strathclyde, Heriot-Watt University, University of Aberdeen. Scottish-domiciled students are eligible for tuition fee funding through SAAS.
How long does it take to become a Chartered Accountant in Scotland?▾
The main degree route takes 4 years. Alternative routes include: ICAS school-leaver Professional Apprenticeship (no degree required) (5 years). After completing the degree, registration with Institute of Chartered Accountants of Scotland (ICAS) is required before you can practise.
What is the salary for a Chartered Accountant in Scotland?▾
Starting salary for a Chartered Accountant in Scotland is typically £25,000–£32,000. Mid-career salary is typically £40,000–£55,000. Trainee CA (graduate route) in a Scottish accountancy firm. Newly qualified CA salary post-3 years. Big 4 firms in Edinburgh/Glasgow start graduates at £28,000–£33,000.
Is there an apprenticeship route to becoming a Chartered Accountant in Scotland?▾
There is currently no Graduate Apprenticeship route for Chartered Accountant (CA) in Scotland. The standard route is the Any degree (4 years) + ICAS CA qualification (3-year training contract).
Does SAAS cover tuition fees for Chartered Accountant (CA) degrees in Scotland?▾
Scottish-domiciled students studying Any degree accepted at a Scottish university are eligible for SAAS (Student Awards Agency Scotland) tuition fee funding. For 4-year undergraduate degrees, SAAS covers tuition in full. Professional or postgraduate stages (such as a Diploma in Legal Practice or pre-registration year) may not be covered — check the SAAS website for your specific course.