Overview of recruitment in 2025 and what to expect in 2026
As we move into 2026, the demand for candidates is still high, with the number of vacancies outweighing the number of available candidates. On average, relevant candidates are attending 2-3 interviews, demonstrating how there is a lack of available talent in the marketplace. This can vary depending on location, with some areas having higher recruitment demands than others, but overall, the market still has a lot of opportunities for individuals seeking their next move and there are lots of firms offering competitive packages to get new staff on board.
Key observations include:
• Hybrid and Flexible Work: Hybrid arrangements continue to be popular in 2025, and we believe this will carry through to 2026 and beyond. Some firms are fully office based but are opting to offer other benefits such as flexible working or early finish on a Friday to still promote work-life balance.
• Focus on Soft Skills: Besides technical expertise, there is a growing emphasis on soft skills like communication, leadership, and problem-solving. Accountants need to work effectively in cross-functional teams and explain complex financial data to non-financial stakeholders.
• Talent Shortages: The accountancy sector is facing a talent shortage, particularly in specialised areas like Corporate Tax and Audit. Firms are offering competitive packages to candidates with these skills and re-evaluating the make-up of these roles to make them more attractive to prospective new staff.
Changes to Accountancy Apprenticeships
From 1 January 2026, the government funding for Level 7 apprenticeships will only apply to apprentices ages 16-21, plus those under 25 who are care leavers or have an EHCP at the start of their apprenticeship. (Anyone beginning a Level 7 apprenticeship before this date will continue to be funded through to completion.)
We believe this will have a significant impact on long-term staff levels as less people will be making their way through the qualification and progressing in their respective roles. Many firms have noted the costs involved in progressing someone through their accountancy qualification and how they will have to re-evaluate their graduate schemes and look to offer these roles to school leavers who are eligible for the apprenticeship levy.
Industry Response: Profession-Wide Concern
ICAEW, ACCA, and CIPFA have jointly called on the government to reconsider the changes, warning they risk undermining growth, skills development, and social mobility in the accountancy profession.
ACCA expressed disappointment over the move to cut higher-level apprenticeships in favour of prioritising lower-level training.
A new ACA Qualification: ICAEW’s “Next Generation ACA”
• ICAEW is launched a refreshed Next Generation ACA qualification from September 2025.
• This iteration emphasises technology, sustainability, and ethics, with new specialisms, digital resources, and a streamlined structure to better prepare future accountants.
When it comes to looking for a new role in 2026, there’s no denying that certain times of year may bring more activity in the job market. But the idea of a single “perfect” time to look for a new role is a myth.
The real best time to search is when you’re ready and when you have clarity about your goals, the energy to pursue them, and the confidence to seize the right opportunity when it comes along.
