A career in accounting in Belgium: everything you should know before you start

A career in accounting in 2026 means practising the profession that guards the financial picture of a company and helps the entrepreneur make decisions on the basis of those numbers. The role combines processing and compliance, analysis and advice, and client contact. In Belgium, ‘accountant’ is a protected title that you obtain via the ITAA (Institute for Tax Advisors and Accountants), after an entrance exam, three years of traineeship and a competency exam.

At a glance

• The profession. A career in accounting continues to evolve in 2026 towards less routine work and more analysis and advice. Software and AI take over part of the data entry, but human validation remains necessary: you make the decisions.
• Shortage occupation. Accounting has been on the list of shortage occupations of VDAB (the Flemish public employment service) for years. For those starting out, that means choice and opportunity: you can compare different firms and consciously choose where you want to grow.
• Recognition. Four steps via the ITAA: entrance exam, three years of traineeship, competency exam, swearing-in. Allow four to five years after your diploma.
• Salary. A junior accountant in 2026 typically earns between €2,300 and €2,900 gross per month, including the package of fringe benefits such as meal vouchers, a mobility budget and supplementary insurance.
• Working environment. At a firm, you work for several clients and see many sectors, which makes you broadly deployable quickly. At a good firm, we also look after the work-life balance, with regularity in working hours. As an in-house accountant at a single company, you know that business from the inside.
• Many accountants start at a firm to keep their knowledge as broad as possible.

Anyone entering today will find a profession in motion, a labour market that is asking for people and a path that is tightly regulated. What follows is a complete guide in one article: what an accountant does, which study programmes fit, how the ITAA works, what you earn and what your career looks like if you are up for it. Honest, with no empty promises.

What does an accountant actually do, every day

Short answer: an accountant makes sure the financial picture of a company is correct and helps the entrepreneur decide on the basis of those numbers. The work falls into three parts: processing and compliance, analysis and advice, and client contact.

Does the bookkeeping add up? Is the VAT return filed on time? What do the numbers say about the health of the business? Which decisions are coming up, and what is their tax impact? That is the scope. In practice, we see three large parts.

1. Processing and compliance

   This is the foundation. Booking purchase and sales invoices, processing bank statements, preparing VAT returns, monthly and quarterly closings, intra-community and Intrastat declarations (the EU statistical reporting on cross-border movement of goods) for some cross-border transactions, and the preparation of the annual accounts. Software supports this part largely today. You read, you check, you correct where the software interprets something incorrectly.
   

2. Analysis and advice

   What do the numbers say? Where is the business at risk? What if the client hires two employees, buys a property, or sets up a company? This is the part where human insight makes the difference, and which becomes more important year after year. For those who progress, this is where you spend most of your time.
   

3. Client contact

   An accountant with clients regularly sits down with them, digitally or in person. Quarterly meetings, year-end closings, ad-hoc questions. The difference between a good firm and a mediocre firm often lies here. Not in the software, but in the quality of the conversation.

In a starter role, you spend the first year mostly on processing; analysis and client contact come in gradually. From year two and three onwards, the balance shifts. For a concrete picture of what that looks like, your best read is the article [“A day at an accounting firm: what do you actually do?”]. A good picture of accounting and bookkeeping practice in general is also available at by Watson.

Accountant, bookkeeper, tax specialist: the difference in six lines

Short answer: the bookkeeper (the official title via the ITAA today is ‘(tax) accountant’), the certified (tax) accountant, and the certified tax adviser all sit under the ITAA, but their mandate differs. Bookkeepers keep the books. Certified accountants may additionally prepare and check annual accounts and represent the client in tax proceedings. Tax advisers are tax specialists. Official recognition is granted via the ITAA, the federal professional institute that manages the protected titles in coordination with FPS Finance (the Belgian Federal Public Service for Finance).

Since the merger law of 17 March 2019, bookkeepers, accountants and tax advisers have sat together under one umbrella: the ITAA, in full the Institute for Tax Advisors and Accountants. The ITAA was officially established on 30 September 2020, as the result of the merger between the former IAB (Institute of Accountants and Tax Consultants) and the BIBF (Professional Institute of Certified Bookkeepers and Tax Specialists). One institute does not mean that the three titles do the same thing.

• Bookkeeper. Historically from the BIBF register, today under the heading ‘(tax) accountant’ within the ITAA. Core work: keeping the bookkeeping of a business, preparing VAT returns and providing initial tax assistance. Protected title. Worth knowing: new trainees can no longer choose this separate track; today they choose between ‘certified (tax) accountant’ or ‘certified tax adviser’.
• Certified (tax) accountant. Historically from the IAB register. A broader mandate: in addition to bookkeeping, also preparing, checking and correcting annual accounts, representing the client in tax proceedings, and special assignments such as judicial expert work. Only certified accountants may assist shareholders at the general meeting.
• Certified tax adviser. Specialist in tax matters. Works on complex tax issues, structures and international regulations. Also registered with the ITAA.

Those who work at a firm typically grow from a supporting role into one of these titles, depending on where their interest lies. You do not have to make that choice straight away. You start, you notice what you enjoy, you choose after a while.

Which study programmes lead to the profession?

Short answer: a Bachelor in accountancy-tax is the most direct route. A Master in Applied Economics (TEW) or Commercial Sciences can work with an additional postgraduate programme. Those switching career can join via VDAB pathways or evening classes. A full overview of the Flemish study programmes is available on Onderwijskiezer (the official Flemish course-finder).

Frequent starting points:

• Bachelor in accountancy-tax. Offered, among others, at VIVES, Hogeschool Gent, Arteveldehogeschool and Thomas More (Flemish universities of applied sciences). Three years, strongly practice-oriented, links directly to the ITAA traineeship requirements.
• Bachelor in business management, accountancy or finance specialisation. Comparable profile.
• Master in Commercial Sciences or Applied Economics. Four or five years at university. Broader academic content, often followed by a postgraduate certified accountant programme to align with the ITAA pathway.
• Postgraduate certified accountant. One year on top of your bachelor or master. Offered by several institutions, explicitly aimed at the ITAA entrance exam.
• VDAB bookkeeping programme. For those entering the field later or switching career. Shorter, practice-oriented. Does not lead directly to an ITAA title, but does lead to a solid starting position.

The short version. Are you eighteen today and in an economic study track? Then a Bachelor in accountancy-tax is the most direct route. Have you already studied something else? Then a postgraduate programme is a smart addition. Are you restarting your career? Then build practical experience before you think about the titles.

How do you become a recognised accountant? The ITAA route

Short answer: four steps. Entrance exam, three years of traineeship, competency exam, swearing-in and registration. Allow four to five years after your diploma.

In Belgium, ‘accountant’ is a protected title. You may only call yourself an accountant once you are registered in the ITAA’s public register. The route there consists of four steps.

Step 1: the entrance exam

You register with the ITAA. The exam tests your subject knowledge and adapts to your prior education. Those who have completed a Bachelor in accountancy-tax sit fewer subjects than candidates from other tracks. The ITAA publishes the exam dates annually on its website.

Step 2: the traineeship

Three years, at an ITAA-recognised firm, under the guidance of a trainee supervisor. You work on real files, you receive training, you attend seminars. You choose between two tracks: certified (tax) accountant or certified tax adviser. That choice partly determines the content of your traineeship and your final exam.

‘Three years of traineeship is not a waiting room. It is the time during which you learn what is not in any textbook: how to help a client read their numbers, where a file gets stuck in practice, and how to spot a mistake early enough to do something about it.’

Quote suggestion from a by Watson accountant: to be completed by editorial.

Step 3: the competency exam

At the end of the traineeship comes a written and oral exam. In practice, a majority pass at the first attempt, although this varies from session to session and from track to track. Those who pass are recognised.

Step 4: swearing-in and registration

You are officially an accountant only after you have taken the oath and are registered in the ITAA’s public register. From that point on, you bear the title and your ITAA number.

This whole path typically takes four to five years after your diploma. Not every firm provides the same level of guidance. Which questions to ask before you sign, you can read in [“A traineeship in accounting: four questions to ask your employer”]. If you want the four ITAA steps in more detail, [“ITAA traineeship: what you should know before you start”] goes deeper into each step.

What do you earn as a starter in accounting?

Short answer: a junior accountant in 2026 typically earns between €2,300 and €2,900 gross per month. The exact amount depends on the firm, the region, the diploma and the package of fringe benefits.

In addition, many firms offer the classic fringe benefits: meal vouchers, eco-vouchers, group insurance, hospitalisation insurance, expense allowances, and often a company car or mobility budget from year two or three. What is concretely on the table varies considerably from firm to firm.

What almost never comes up spontaneously in salary conversations: how will this evolve over the coming years? What does ‘growth’ here really mean in euros? That kind of question is answered by the detail article [“What does a junior accountant earn in 2026? Honest figures”] with more context and concrete examples.

What does your growth path look like?

Short answer: you start as an entry-level professional, gradually take on your own files, build up your own portfolio and possibly progress to team leader. The timelines below are averages, not laws.

A typical growth path at an accounting firm looks roughly as follows:

• Year one to three, entry-level professional. You handle bookkeeping, prepare VAT returns and prepare annual accounts under supervision. You attend training. If you want to take on the ITAA path, you sit the entrance exam and start your traineeship.
• Year three to five, progression. You take on your own files, simple or complex. You prepare tax returns independently. You begin to hold advisory conversations. Those on the ITAA path sit the competency exam in this period and become recognised.
• Year five to ten, own portfolio. You have your own portfolio of clients. You support colleagues who have just joined. You carry responsibility for the quality of the files. You are the point of contact for the client.
• Year ten and beyond, team leader or manager. You share responsibility for the firm, the team and the strategic decisions. Becoming a team leader requires more than technical quality: also commercial and managerial skills. The route to it is not automatic, but for those who want it and show it, it is real.

Not everyone wants that end station. Many accountants build their own niche between year ten and fifteen: sector-specific (hospitality, liberal professions, e-commerce) or technical (VAT, international taxation, company law).

Firm or in-house at a company: which suits you?

Short answer: a firm gives you breadth, diversity and a steep learning curve, with peak periods around filing deadlines. An in-house role gives you depth: one company, known thoroughly, with more structure in your working hours. Many accountants start at a firm and later move in-house, if at all.

Two working environments, two characters.

Working at a firm

You work on several files at the same time, depending on the complexity and your experience. You get a wide range of sectors and situations on your desk. Your colleagues are all professional peers. The learning curve is steep in the first years. Drawbacks: diversity comes with rhythm, and during peak periods (year-end closings, filing seasons) the pace is higher.

Working in-house, at a single company

You work for one organisation. You know it through and through, but see fewer sectors. You are not the organisation’s specialist, you are the financial right hand. Less diversity, more depth. Usually a little more structure in working hours, a little less peak work.

Which fits you better? Much depends on how you learn and what gives you energy. Many accountants start at a firm to gain breadth, and after five or seven years possibly move into an in-house role if they are looking for calm or specialisation. The reverse move also happens, but less often.

Why is accountant a shortage occupation?

Short answer: too few new entrants into the study programmes, while demand remains consistently high. Accountant has been on the VDAB list of shortage occupations for years and in 2026 sits in the top ten of the most sought-after profiles in Flanders. For starters, that means choice and opportunity: you can compare different firms and consciously choose where you want to grow.

Accountant has been on the VDAB list of shortage occupations for years. In 2026, the profession sits in the top ten of the most sought-after profiles in Flanders. The reason is not that the work is unattractive. The reason is that too few people enter the study programmes.

What that means for you as a starter:

• You will find work. Those who graduate with a bachelor or master usually have several firms expressing an interest.
• You can choose. Not every traineeship firm is the same. You have the luxury of comparing, asking questions, and only signing with a firm where you feel your development is in good hands.
• Digitalisation is accelerating. The profession is changing faster than it was twenty years ago. Those who enjoy learning find that attractive. Those who prefer routine without change will find it less appealing.

Is this profession something for you?

Short answer: five questions are enough for an honest self-check. Four or five yeses? Then accounting sits close to what would give you energy.

An honest self-check. Five questions, not an extensive test.

1. Do you enjoy making a puzzle add up? Numbers that have to balance, a VAT total that matches to the euro, a set of annual accounts that hangs together logically.
2. Are you focused enough to do meticulous work over an extended period?
3. Do you enjoy working with people? An accountant is no longer a bookkeeper-in-the-cellar. You sit at the table with clients, you explain, you advise.
4. Can you keep learning? Tax law changes every year. Those who stop learning fall behind sooner or later and make mistakes.
5. Do you enjoy working alongside the entrepreneur rather than in the spotlight? Many accountants are entrepreneurs themselves, and the dynamic in client contact revolves around collaboration from a supporting role.

Four or five yeses? Then accounting sits close to what would give you energy. One or two? Then perhaps look at roles where numbers do count, but do not make up the whole job, such as business control, finance, or audit in another sector.

Frequently asked questions

Do I need a master’s to become an accountant?

No. A Bachelor in accountancy-tax is enough to sit the entrance exam. A master’s is a plus for certain pathways (larger firms, international roles), but not a requirement.

Can I start in accounting without a diploma?

An ITAA title requires a relevant diploma. Without that diploma, you can still work as a bookkeeping assistant at various firms. Progressing to ITAA recognition then requires a catch-up route via evening classes or a postgraduate programme.

How long does the route to recognised accountant take?

Allow four to five years after your diploma: entrance exam, three years of traineeship, competency exam, swearing-in.

Can I do my traineeship at a small firm?

Yes. The firm needs to be ITAA-recognised and to provide a trainee supervisor. Size is not a determining factor. What is determining is the guidance and the diversity of files. Which questions to ask before you sign, you can read in [“A traineeship in accounting: four questions to ask your employer”].

What is the difference between a certified (tax) accountant and a tax adviser?

Both titles sit under the ITAA. A certified (tax) accountant works more broadly (bookkeeping, annual accounts, advice, representation in tax proceedings). A tax adviser focuses on tax matters and tax structures. The traineeship content and the competency exam differ, but the broad lines are comparable.

Can I become self-employed as an accountant?

Yes, provided you have obtained your ITAA recognition. In 2026, setting up a fully independent firm is less common than it used to be; many accountants combine employment with a self-employed activity for a few of their own clients, or join an existing firm.

What does a junior accountant earn in Flanders in 2026?

In 2026, a junior accountant in Flanders typically earns between €2,300 and €2,900 gross per month. The exact amount depends on the firm, the region, the diploma and the package of fringe benefits.

Is accountant really a shortage occupation in 2026?

Yes. In 2026, accountant sits in the top ten of the most sought-after profiles in the Flemish labour market, according to the annual VDAB list of shortage occupations. That means graduates can in practice choose between several employers.

Ready to step into the profession?

At by Watson, we are 65 employees across four offices in Kortrijk, Waregem, Tielt and Nazareth. We take on trainees in each of those offices, support you on the ITAA path, and let you take part gradually in your own files from the first year alongside a senior colleague who builds your file along with you, file by file. Who we are, you can read here; our open vacancies are here. A message is welcome if no specific role fits precisely; and for an informal conversation, you can reach us here.