Public practice refers to working in an accounting or audit firm that provides services to multiple clients, such as auditing, tax, advisory, or bookkeeping. In contrast, industry roles involve working in the finance department of a single organisation, focusing on its internal accounting, reporting, and financial management.
What is public practice?
Going into public practice means joining an accountancy or professional services firm that provides services to a broad range of businesses, governments and individuals - and other organisations such as charities and public sector bodies.
The opportunities in public practice are extensive - just one reason why accountancy is a good career. Armed with the broad range of skills needed for accounting and finance, you could be preparing their accounts, handling tax issues, undertaking audits, or providing specialist advice and support on financial and business matters. For this reason, those who embrace change with heightened soft skills and cognitive flexibility are most likely to be attracted to this sector.
Accountancy and professional services firms can range in size from the ‘Big Four’ to mid-sized practices such as BDO and Grant Thornton. They also include many small high street practices and self-employed consultants.
Roles in this sector
Take a deep dive into just some of the roles you could undertake within public practice and learn how studying with ACCA prepares you for each role. Each job profile also offers some tips and advice for accountants, both aspiring and already working.
Frequently asked questions
Experience in audit, tax, bookkeeping, or advisory roles is valuable. Internships or placements in accounting firms, even at a junior level, help develop client-facing skills and a broad understanding of financial regulations across different industries.
You can work in public practice without a practising certificate. However, if you intend to sign off on audits or certain statutory services, you will need a practising certificate once you meet ACCA’s experience and qualification requirements.
Firms look for strong accounting knowledge, attention to detail, client communication skills, organisation, problem-solving, and proficiency with accounting software. Ability to work under deadlines and handle multiple clients is also important.
Progression depends on performance, experience, and professional qualifications. Typically, it takes 2–4 years to move from junior accountant to senior roles, with further advancement to manager or senior manager roles over subsequent years.
Pros include exposure to diverse clients and industries, rapid learning, and structured career progression. Cons can include long hours, seasonal workload peaks (eg audit season), and high-pressure deadlines.
Yes. Work in public practice often covers key PER competencies such as financial accounting, management accounting, audit, and tax, helping students meet the experience requirements for ACCA membership.
Salaries vary by level and firm size. In the UK, junior roles often start around £22,000–£30,000, while senior accountants earn £35,000–£50,000. Managers and experienced staff at large firms can earn £60,000+, with partners earning significantly more.
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