New data from First Intuition reveals a shift in how UK accountancy employers are building their talent pipelines.

Apprenticeships are the preferred route into accountancy for UK employers, as revealed in the National Accountancy Salary Guide 2025 published by leading training provider First Intuition. The new data shows 70% of employers actively pursue apprenticeship programmes, this compares with just 6% that actively pursue commercial programmes, with a marked shift toward hiring school leavers over graduates to build their future talent pipelines.

The survey of over 200 accountancy employers across England highlights that 42% now favour school and college leavers, compared to only 24% who actively seek graduates, indicating the benefits of apprenticeship pathways to develop skilled and long-lasting employees from an earlier age.

This comes as the government announces their ‘radical skills reform’ to refocus funding towards young people and lower-level apprenticeships. Apprenticeships provide a structured pathway for developing young people into highly skilled finance professionals, addressing critical talent shortages while also promoting equality and social mobility. Apprenticeships are beneficial for helping to address skills gaps, as they provide practical experience and professional skills alongside technical accountancy knowledge. As a result, apprentices also show improved retention rates and better career prospects.

“This year’s survey data confirms what we’re seeing on the ground: employers want to invest in talent that they can shape and grow with their teams,” said Gareth John, Policy Director at First Intuition. “Apprenticeships continue to offer advantages such as structured development, strong progression routes, a more confident and competent workforce, and in a lot of cases, a strong return on investment through improved retention and staff loyalty.

“We see a sustained trend towards strong support for both school leavers and apprenticeships which reflects a broader desire among employers to develop talent earlier and train staff in a way that fits the business.”

Apprenticeships are gaining ground

• 70% of employers now actively pursue apprenticeship programmes compared to 6% that actively pursue commercial training contracts, and 25% that have no preference between the two.
• Considerably more employers in Practice use higher-level apprenticeships (Level 4 and 7) for their trainees than in Industry

• The North West leads in apprenticeship adoption, although apprenticeships are widely used across England. The Midlands has the lowest uptake, despite facing higher recruitment challenges.

• 78% of employers pay apprentices the same as commercial trainees, showing a shift in perception of apprenticeships as equal value career routes.

School leavers outpace graduates

• 42% of employers now actively recruit school leavers, compared to just 24% targeting graduates.
• 47% of employers have increased their intake of school and college leavers
• More employers in Practice have increased the proportion of their intake made up of school and college leavers compared to Industry
• 44% of employers have increased engagement with schools, suggesting long-term talent strategies beginning earlier in the education system.

This trend comes as employers face increasing difficulty filling roles—54% report recruitment challenges, with the South West the most affected region. Apprenticeships and school leaver recruitment which develops talent from a young age can to be a practical solution to this widening gap.

Skills gaps in digital technologies and communication

Employers are noticing that new cohorts of entry-level staff are lacking some of the key workplace skills expected of them. Apprenticeships can be effective in improving these skills trainees often lack through specific soft skills training that are built into the programmes. The report found:

• Employers continue to value verbal and written communication skills the most, but many say entry-level staff fall short—57% feel verbal communication is below expectations 54% feel written communication is below expectations.
• The top two skills that employers expect are also the two where entry-level employees are most commonly not at the level they are expected to be at

Furthermore, amongst all staff at all levels, employers reported skills gaps in digital technologies:

• The biggest gaps identified in their workforce were in digital accounting and automation and taxation. There is also a growing skills gap in ESG and sustainability reporting
• A significant 88–90% of employers say their teams need more training in leadership, data analytics, and AI.

A changing landscape for talent

The findings mark a notable shift in how employers view entry-level recruitment and development in the accountancy sector. The combination of rising salaries, evolving qualification pathways, and regional workforce challenges is driving businesses to invest earlier and more intentionally in their future talent.

To view the full report, visit: https://www.firstintuition.co.uk/national-accountancy-salary-guide-2025/