The Effects of Brexit on Employment and Qualification Recognition of Accountants and Auditors in the UK

Ousman Jallow(1), Hamidah Hamidah(2),

(1) Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia
(2) Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia


This study aims to examine the effects of the United Kingdom exiting the European Union (Brexit) on employment of Accountants and Auditors who already had a UK qualification, will they be allowed to work outside the UK after Brexit (no deal). This study finds the answers to this question. For this study, data collected through a collation of previous research articles, reports magazine and another secondary source of data. The study revealed that auditors and accountants might be potentially affected negatively by a change in their capacity to carry out audits and accounting service cross border, the number who carry out such work may be quite small. The Paper will hopefully serve as a useful primer for stakeholder discussions and decisions on strategy in the medium term and the regulation of the accountancy and audit profession post-Brexit. As the shape of Brexit becomes more explicit, IAASA’s primary objective is to have a seamless transition and a continuation of high professional standards and a properly functioning audit and accountancy profession.


Accountants, Brexit, Employment, European Union, United Kingdom






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