For employers · Accounting firms
Sponsoring an accountant: what accounting firms can and cannot do
Accountants are on the Core Skills list, but with caveats that shut out most small practices and every bookkeeping role. This guide sets out the list position for each accounting and finance occupation, the business-size rule, and the routes that remain, from the Home Affairs list read in November 2026.
By Keshab Chapagain, registered migration agent (MARN 1576536) since 2015 · WIDEN, Sydney · Reviewed on 10 November 2026 · Check the OMARA register
Keshab Chapagain · MARN 1576536 · Registered since 2015 - 482 Core Skills
- Accountants, auditors: yes, with caveats
- Business size (482)
- A$1m+ turnover and 5+ employees
- Bookkeepers, clerks
- Not on any list
- Skills assessment
- CAANZ, CPA Australia or IPA
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About the CPD →Which roles are on the list
| Occupation (ANZSCO) | 482 Core Skills | 186 | 494 (regional) | Skills assessment |
|---|---|---|---|---|
| Accountant (General) (221111) 482 caveat: Excludes clerical, bookkeeping or accounting clerk positions; Excludes any position in a business that has an annual turnover of less than AUD1,000,000; Excludes any position in a business that has fewer than 5 employees | ✓ | ✓ | ✓ | CAANZ, CPAA, IPA |
| Management Accountant (221112) 482 caveat: Excludes clerical, bookkeeping or accounting clerk positions; Excludes any position in a business that has an annual turnover of less than AUD1,000,000; Excludes any position in a business that has fewer than 5 employees | ✓ | ✓ | ✓ | CAANZ, CPAA, IPA |
| Taxation Accountant (221113) 482 caveat: Excludes clerical, bookkeeping or accounting clerk positions; Excludes any position in a business that has an annual turnover of less than AUD1,000,000; Excludes any position in a business that has fewer than 5 employees | ✓ | ✓ | ✓ | CAANZ, CPAA, IPA |
| External Auditor (221213) | ✓ | ✓ | ✓ | CAANZ, CPAA, IPA |
| Internal Auditor (221214) | ✓ | ✓ | ✓ | VETASSESS |
| Finance Manager (132211) | ✓ | ✓ | ✓ | CAANZ, CPAA, IPA |
| Company Secretary (221211) | ✓ | ✓ | ✓ | VETASSESS |
| Corporate Treasurer (221212) | — | — | ✓ | CPAA, IPA, CAANZ |
| Financial Investment Adviser (222311) | ✓ | ✓ | ✓ | VETASSESS |
From the Home Affairs skilled occupation list, read 6 November 2026. ✓ means the occupation is listed for that visa; caveats shown are the 482 Core Skills caveats; the list sets the 186 Direct Entry caveats separately. Check the live list before you advertise.
The business-size caveat
For the three accountant occupations the list carries the same caveats for the 482 Core Skills stream and the 186 Direct Entry stream: the position is excluded if the business has annual turnover of less than A$1,000,000, if it has fewer than 5 employees, or if the role is clerical, bookkeeping or accounting clerk work. Both size tests apply, so a practice with A$2 million turnover and four staff is excluded as surely as one with ten staff and A$600,000.
The duties matter as much as the title. A role that is mostly data entry, reconciliations and BAS preparation reads as bookkeeping; a nomination for Accountant (General) needs the professional duties of the occupation, and an advertisement and position description that say so. External Auditor, Internal Auditor, Finance Manager and Company Secretary show no caveat in the table above, but the duties still have to match the occupation.
What the decision maker looks at: the caveat facts first (turnover and headcount, usually from financial statements, BAS and payroll), then whether the position description and ads describe professional accounting duties rather than bookkeeping. The caveats come from the Core Skills Occupation List instrument; the position must also be genuine under reg 2.72(10)(a) of the Migration Regulations 1994.
Routes for a small practice
The 494 in a regional area. The list does not show the accountant caveats for the 494, so a practice outside Sydney, Melbourne and Brisbane can consider it, with Regional Certifying Body advice and labour market testing. See sponsoring on the 494.
Specialist Skills. The 482 Specialist Skills stream has no occupation list and does not exclude professional occupations, but the guaranteed earnings must be at least A$146,576. That suits a senior manager or partner-track hire, not a graduate. See the Specialist Skills stream.
A worker who does not need sponsorship. Many accountants hold a 485, a partner visa or their own skilled visa. Hiring them needs no nomination; check their work rights through VEVO.
The worker
The skills assessment for the accountant occupations is by CAANZ, CPA Australia or IPA, and for Internal Auditor, Company Secretary and Financial Investment Adviser by VETASSESS. Check it is available, or under way, before you advertise.
Costs and salary
For a 482 Core Skills nomination the salary must be at the annual market rate and at least the Core Skills Income Threshold, A$79,423 for nominations lodged from 1 July 2026; the Specialist Skills stream needs at least A$146,576; a 494 needs the market rate and at least A$79,423. The employer pays the sponsorship application (A$420), the nomination charge (A$330 for a 482) and the Skilling Australians Fund levy (A$1,200 or A$1,800 a year for a 482 depending on turnover), and none of these can be passed on to the worker. Work out the total with the calculator on the cost to sponsor a worker, and check your advertisements with the LMT ad checker.
Check the role before you advertise
The most common problem is a nomination for an accountant in a practice the caveats exclude, or a role whose duties read as bookkeeping. In an employer consultation Keshab Chapagain (MARN 1576536, registered since 2015) works through the occupation, the duties, the salary and the visa that fits. A$330 inc. GST for 30 minutes or A$550 for 60 minutes, credited in full if you engage the practice. You can also start with the free sponsor eligibility check.
Book an employer consultation →
In other currencies: A$330 is about US$225, €205 or £170; A$550 is about US$380, €340 or £285 (approximate, November 2026).
General information, not migration advice. No visa outcome can be promised; every nomination is decided by Home Affairs.
Not sure which visa fits you?
Answer three questions. An automated guide points you to the route that usually applies. General information only.
Book 30 minutes with Keshab.
Keshab Chapagain, registered migration agent (MARN 1576536), reads your situation with you and tells you which route fits, what it costs and what happens next.
Video consultation. A$330 inc. GST for 30 minutes, credited in full if you go ahead. Advice on your own case is given in the consultation, and you leave it with a clear plan in writing.
What you get
- 30 minutes (A$330) or 60 minutes (A$550) by video with a registered migration agent, Keshab Chapagain, MARN 1576536.
- A written summary of your options and next steps after the session.
- What to bring: ABN, what the business does, the role and salary, the candidate’s CV and current visa.
- Prefer no call? The sponsorship readiness check is done in writing, A$550.
Book an employer sponsorship consultation — A$330 inc. GST, credited In writing, no call — A$550
Need 60 minutes, or bringing a partner, employer or documents to go through? Extended consultation, A$550 inc. GST.
MARN 1576536 · practising since 2015 · contact details
Questions we get asked first
Can a small accounting firm sponsor an accountant on a 482?
Not on the Core Skills stream if the business has annual turnover under A$1,000,000 or fewer than 5 employees: the list excludes those positions for Accountant (General), Management Accountant and Taxation Accountant. The 494 in a regional area or the Specialist Skills stream (A$146,576 or more) may still be open.
Can we sponsor a bookkeeper?
No. Bookkeeper, accounts clerk and payroll clerk are not on the Home Affairs skilled occupation list, and the accountant caveats exclude clerical and bookkeeping positions.
Does the turnover rule apply to auditors?
The list shows the business-size caveats for Accountant (General), Management Accountant and Taxation Accountant. It shows no caveat for External Auditor or Internal Auditor; the duties must still match the occupation.
Who assesses an accountant's skills?
CAANZ, CPA Australia or IPA for the accountant and external auditor occupations; VETASSESS for Internal Auditor.
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