European Union urged to act on barriers hindering accountants’ cross-border mobility

The European Union's (EU's) member states' legal and regulatory frameworks for the accountancy profession is a major roadblock to the European Commission's (EC) Skills Portability Initiative (SPI).

Responding to a consultation by the EC, ACCA (the Association of Chartered Certified Accountants) says that barriers often hinder cross-border talent mobility. Currently professional accountants seeking to practice in another member state must demonstrate sufficient knowledge of local requirements and ensure they serve the public interest.

ACCA is clear about the vital role the accounting profession plays in enabling the EU's green and digital transitions. This includes supporting accountants and businesses understanding of the Omnibus Directive Package and AI Act obligations.

While restrictions to professional access play their part, differences in national legal and regulatory frameworks continue to serve as the main barrier. ACCA holds that professional qualifications obtained in one Member State should be recognised across all EU countries.

Katrina Smyth, Head of Educational Recognition, ACCA, said: 'ACCA backs the Commission's Union of Skills strategy. To advance that strategy, professional qualifications from around the world should be able to access appropriate levels of recognition across all EU member states. The EC's intent to advance harmonisation comes at a pivotal juncture, especially with the pipeline of qualified professionals inadequate to meet demand.'

The aim of the SPI is to remove barriers to the free movement of workers and make the EU more attractive to talent. The EC admits that portability of qualifications and skills can be challenging when moving between EU countries.

Fiona Murray, Head of EU Public Affairs, ACCA said: 'ACCA supports the intent of three action areas: digitalisation, enhanced recognition processes, and simplified rules for recognising third-country nationals' qualifications. These align with ACCA's own global policy priorities including bridging the accountancy skills gap, so that businesses can access the right skills to thrive.'

As part of SPI ACCA made specific recommendations including calling on the EC to harmonise with International Federation of Accountants' (IFAC) International Education Standards (IESs); ensure qualification recognition processes are simplified and digitalised; and develop a multilingual, centralised EU portal with clear, step-by-step guidance for professionals, students, and employers.

Joe Fitzsimons, Regional Lead Policy and Insights - EEMA & UK, ACCA said: 'The EC's own research is showing declining number of statutory auditors and ACCA's research, Global Economic Conditions Survey (GECS) Employment Index is dropping again for Western Europe in Q4 2025, approaching pandemic-era lows. With such worrying employment trends, this is the right time for the EU to address the barriers that are hindering cross-border mobility.'

See the ACCA response here
See the EC consultation here