In short: CA Recruitment is a finance and accountancy recruitment agency for one particular job: hiring a qualified accountant from outside the EEA when the Irish market has not produced one. Chartered and certified accountants with specialist skills (SOC 2421) are on the Critical Skills Occupations List, so there is no Labour Market Needs Test. Book-keeping, accounts assistant, payroll and credit control roles are on the Ineligible List, and we do not recruit for them.
Correct as of 8 October 2026. DETE salary thresholds, the Critical Skills Occupations List and the Ineligible List all change during the year. Get in touch and we will check the current position for your specific role before you spend anything on the process.
Who we recruit for
This page is for employers who have advertised in Ireland and still have the role open. That might be a practice short of a qualified accountant before year end, a manufacturer that needs a financial controller who can run month-end without supervision, or a group that needs tax or compliance expertise it cannot find locally.
We source by headhunting in the candidate's own market, not only from people who happen to apply to us, and we recruit from any country outside the EEA. The Philippines is one strong market: the Critical Skills Occupations List itself names members of the Philippine Institute of Certified Public Accountants (PICPA) for one specialist route, covered below.
We do not compete with domestic finance agencies for candidates who are already in Ireland. If you can fill the role here, that will be faster and cheaper. If you cannot, the permit route is what we manage.
Finance roles we fill
Each of these occupations is eligible for an Irish employment permit. Which permit, and at what salary, is set out in the next section.
Accountant or bookkeeper? The duties decide
Eligibility turns on the occupation code, and occupation codes describe what a person does, not the title on the contract. "Accountant" and "management accountant" can code either way. Written around statutory accounts, management reporting, tax, audit and financial control, the job codes as chartered and certified accountants (SOC 2421), which is eligible. Written around ledger entry, supplier invoices and payroll runs, it codes as book-keeping (SOC 4122), which is not. We help you write the job description and the contract so they describe the job you actually need done.
Finance roles a permit cannot cover
These occupations are on DETE's Ineligible List of Occupations, and no salary changes that:
- Bookkeepers, accounts assistants, accounts payable clerks, payroll administrators and payroll managers (SOC 4122, book-keepers, payroll managers and wages clerks)
- Credit controllers (SOC 4121)
- Finance officers and other financial administrative roles (SOC 4124 and 4129)
There is one narrow exception for accounts payable and credit control. It covers someone fluent in an official language of a non-EEA state that is not also an official language of an EEA state, where the employment is supported by an enterprise development agency. It exists for multilingual shared-services centres. English does not qualify, and we do not recruit for these roles.
Critical Skills or General Employment Permit
Three routes are open to an eligible finance role. The one that applies depends on the occupation and the salary.
| Route | Finance roles it fits | Minimum salary | Labour Market Needs Test |
|---|---|---|---|
| Critical Skills, listed occupation | Chartered and certified accountants and taxation experts specialising in tax, compliance, regulation, solvency or financial management (SOC 2421). A relevant degree is required. | €40,904, or €36,848 where the qualification was obtained in the previous 12 months | Not required |
| Critical Skills, any eligible occupation | Any finance role not on the Ineligible List, for example a finance director or financial controller | Over €68,911 | Not required |
| General Employment Permit | Eligible finance roles that do not meet either Critical Skills test | €36,605 | Required: 28 days of advertising before you apply |
Salary floors are from DETE's Critical Skills and General Employment Permit pages, read on 8 October 2026. The listed-occupation wording is from the Critical Skills Occupations List on the same day.
The audit route that names PICPA
One line of the list is specific enough to quote. It covers qualified accountants with at least three years' auditing experience who are full members of the American Institute of Certified Public Accountants (AICPA), the Philippine Institute of Certified Public Accountants (PICPA) or the Institute of Chartered Accountants of Pakistan (ICAP), with work experience in US GAAP reporting and Global Audit and Advisory Services, where the employment is in MNC Global Audit Services. If you run a multinational audit function, that is your route.
What applies to every route
At the time of application, at least 50% of your employees must be EEA nationals (the 50:50 rule). DETE can waive this for a start-up within two years of registering as an employer that is a client company of Enterprise Ireland or IDA Ireland. Full detail is on our Critical Skills Employment Permit, General Employment Permit and Labour Market Needs Test pages. The full process, step by step, is in our work permit guide. For employer-side detail on each permit, see our guides to the Critical Skills Employment Permit and General Employment Permit.
Not sure which route your role fits?
Send us the job description on WhatsApp. We will tell you which code it is likely to be read as, and which permit applies, before you commit to anything.
WhatsApp UsHow long it takes
Two things set the timeline: the permit, and whether the candidate needs an Irish entry visa.
- Critical Skills Employment Permit: around 3 to 4 months from first consultation to the accountant starting where the candidate needs an entry visa, such as a candidate from the Philippines. Around 2 to 3 months from a non-visa-required country, which has no long stay (D) visa stage.
- General Employment Permit: around 6 months, or 4 to 5 months from a non-visa-required country. The 28-day Labour Market Needs Test has to run before the application goes in.
DETE's current queue is on our permit processing times page.
What it costs
Every recruitment agency sets its own fee in its terms of business. Ask for them in writing before you start; our guide to agency terms of business explains what to look for. Here is how ours works.
- CA Recruitment fee: agreed with you upfront; depends on role and volume. Our placement fee is not due until your worker starts.
- DETE permit fee: €1,000 for a Critical Skills Employment Permit, or for a General Employment Permit of 6 to 24 months. If the application is unsuccessful, DETE refunds 90%.
- Third-party costs: Labour Market Needs Test advertising where required, and the worker's visa, travel, medical and relocation costs. These are billed to you at cost. We never mark them up.
90-day replacement guarantee. If a worker placed by CA Recruitment leaves your employment within their first 90 days, or you have to dismiss them for gross misconduct within that period, we will source and place a replacement worker and waive our recruitment fee for that replacement. The guarantee covers our fee only. Full terms are on our guarantee terms page, and the full cost breakdown is on costs and timelines.
How we work
- 1
Route check
We read the job description, confirm how DETE is likely to code it, and tell you which permit applies and at what salary. No obligation or charge.
- 2
Search and vetting
We headhunt in the markets most likely to produce the candidate, check qualifications, professional memberships and experience, and shortlist for your interviews.
- 3
Permit, visa and arrival
We manage the DETE application and the visa stage, and support your new hire through arrival and their first 90 days.
CA Recruitment is a licensed employment agency (WRC Licence No. EA 5444), Filipino-Irish owned and based in Co. Tipperary. If you are hiring across several sectors, see our overseas recruitment agency page.
Frequently Asked Questions
Yes, if the job is a professional accountant's job. Eligibility turns on the occupation code, and occupation codes describe what a person does, not what the job is called. Preparing statutory accounts, management reporting, tax work, audit and financial control code as chartered and certified accountants (SOC 2421), which is eligible for an employment permit. A job that is mainly ledger entry, accounts payable or payroll codes as book-keeping (SOC 4122), which is on the Ineligible List, whatever the job title says. Financial controllers, finance managers, finance directors, tax consultants and financial analysts are also eligible occupations.
Some are. The list names chartered and certified accountants and taxation experts specialising in tax, compliance, regulation, solvency or financial management, or with related specialist skills, qualifications or experience. A Critical Skills Employment Permit for a listed occupation needs a relevant degree and a salary of at least €40,904, or €36,848 where the qualification was obtained in the 12 months before the application. No Labour Market Needs Test is required. An accountant role that does not fit that description can still get a Critical Skills permit at over €68,911, or a General Employment Permit from €36,605.
In practice, no. Book-keepers, payroll managers and wages clerks (SOC 4122) and credit controllers (SOC 4121) are on the Ineligible List of Occupations, and no salary level changes that. The only exception covers someone fluent in an official language of a non-EEA state that is not also an official language of an EEA state, working in accounts payable or credit control, where the employment is supported by an enterprise development agency. English does not qualify. We do not recruit for these roles.
It depends on the permit and the candidate's nationality. On a Critical Skills Employment Permit, allow around 3 to 4 months from first consultation to the accountant starting where the candidate needs an Irish entry visa, such as a candidate from the Philippines, or 2 to 3 months from a non-visa-required country. On a General Employment Permit, which adds the 28-day Labour Market Needs Test, allow around 6 months, or 4 to 5 months from a non-visa-required country.
Each agency sets its own fee in its terms of business, so ask for them in writing before you start. CA Recruitment's fee is agreed with you upfront and depends on the role and volume, and our placement fee is not due until your worker starts. Government and third-party costs are separate and billed at cost: mainly the DETE permit fee, which is €1,000 for a Critical Skills Employment Permit or for a General Employment Permit of 6 to 24 months, with 90% refunded if the application is unsuccessful. Every placement carries our 90-day replacement guarantee, which covers our fee only.
Recognition depends on the role and on what the employer requires. Some positions require membership of an Irish or internationally recognised accountancy body, such as ACCA, CIMA, CPA Ireland or Chartered Accountants Ireland. For the Critical Skills route on the Critical Skills Occupations List, DETE also requires a relevant degree. We check qualifications and memberships before anyone is shortlisted.