Professional accountancy training — Stamp 1A

The arrangements set out in this document outline the rules whereby non-EEA trainee accountants can pursue professional accounting qualifications.

Training as an Accounting Technician in Ireland is not eligible under this scheme.

The governing bodies included in these arrangements for the contracting of trainee accountants for qualifying as an accountant in Ireland are the Institute of Certified Public Accountants Ireland (CPA), the Association of Chartered Accountants Ireland (ACI) and the Association of Chartered Certified Accountants Ireland (ACCA).

The permission granted under this arrangement, Stamp 1A, is only granted to trainees who are contracted in full time paid accountancy training and where the accountancy practice or business is registered with a Professional Accountancy Body.

students must be fully registered with a relevant Accountancy Body before arriving in Ireland

only students with a third level degree qualification will be permitted to make an application for this programme

Salary and/or training allowances during the term of the contract

It is a requirement that trainee accountants on Stamp 1A permission sit a reasonable number of exams and that they make reasonable academic progress for each year they are training in Ireland.

must sit a minimum of four ACCA exams per year and pass at least two of these exams per year.

A registration fee of €300 will apply.

The Stamp 1A granted does not permit the holder to work in any other business or employment in the State.

Currently Stamp 1A Trainee Accountants are not required to obtain an employment permit

It is not open to the trainee to change employer or amend the contract provisions unless in very exceptional circumstances and agreed with Immigration Service Delivery.

When renewing the Stamp 1A permission, required on an annual basis, the trainee must present a progression report

The maximum time allowable for trainee accountants on Stamp 1A conditions to pass exams and complete their training is limited to four years.

apply for an employment permit if they want to remain and work in the State, an extension of six months is permissible at the end of the four year period

a maximum permitted time in the State, of eight years, including time spent as a student on Stamp 2, 2A or 1G conditions