Stamp 1A is a specialised permission for one specific group: non-EEA nationals training to become accountants in Ireland. You hold a full-time, paid training contract with an Irish-based practice or business that is registered with a professional accountancy body, and you are supervised by a professional accountant as you work towards qualification. It is the one route where paid professional training is allowed without an employment permit, but the trade-off is that everything is tied to the training contract.
A third-level degree in any discipline, vetted by the accountancy body, is what gets you into the scheme. From there Stamp 1A is renewed year by year, each renewal resting on real progress: exams passed and experience gained. If the contract is withdrawn or you fall behind, the permission lapses immediately and you must leave. Time on Stamp 1A is reckonable for citizenship, so the years you spend training count towards naturalisation, and it is capped: the accountancy qualification must be completed within three years. When you qualify, the usual next step is an employment permit on Stamp 1.
Made for people like you
Non-EEA trainee accountants
You are a non-EEA national with a signed, full-time, paid training contract with an Irish practice or business registered with a recognised accountancy body, working under a professional accountant.
Recent graduates entering the profession
You hold a third-level degree, in any subject, that the accountancy body has vetted, and you are about to start your training contract towards a professional accountancy qualification.
Trainees working towards qualification
You are already partway through your training, sitting exams and building supervised experience, and you renew Stamp 1A each year on the strength of that progress.
Practices training international staff
You are an Irish-based practice registered with CPA Ireland, Chartered Accountants Ireland or ACCA, taking on a non-EEA trainee under a professional training contract.
Do you qualify?
Stamp 1A follows the training contract. If you have a full-time paid contract with a body-registered practice, a vetted third-level degree, and you are supervised by a professional accountant, you qualify. The permission is fragile: withdraw the contract or fall behind on progress, and it ends.
You will need
- A full-time, paid accountancy training contract with an Irish practice or business registered with CPA Ireland, Chartered Accountants Ireland (ACI) or ACCA
- Supervision by a professional accountant throughout the training
- A third-level degree, from Ireland or overseas, in any discipline, vetted by the accountancy body
- An in-date passport, and for visa-required nationals arriving from abroad, the matching entry visa and landing stamp (not needed if you are already in Ireland, for example finishing your degree on a Stamp 2 student permission)
- To register with ISD within 90 days of arrival if you are staying more than 90 days
- At each renewal, a progression report showing exams passed and experience gained
This stamp is not for you if
- You want to work in any other business, employment, trade or profession alongside the training; that is not allowed without an ISD letter
- Your degree has not been vetted by the accountancy body, or your training is not with a body-registered practice
- You are self-funding study without a paid training contract; that is student territory, on Stamp 2
- You expect the permission to survive if the training contract is withdrawn or your progress stalls
- You cannot realistically complete the accountancy qualification inside the time cap; the training must be finished within three years
Stamp 1A today, Stamp 1 on a permit tomorrow
Stamp 1A
You are here- Right to work
- Trainee accountant, under the training contract only
- Employment permit
- Not required for the training
- Validity
- 1 year, renewed on a progression report
- Time cap
- 3 years to qualify
- Citizenship
- Reckonable
Stamp 1 on a permit
- Right to work
- As a qualified accountant, under your permit
- Employment permit
- Required, from DETE
- Validity
- Usually 12 months, renewable
- Time cap
- None; leads to Stamp 4
- Citizenship
- Reckonable, every month counts
How the journey works
- 01
Secure a training contract with a registered practice
Day 1You sign a full-time, paid training contract with an Irish practice or business registered with CPA Ireland, Chartered Accountants Ireland or ACCA, working under a professional accountant. Your third-level degree is submitted to the accountancy body to be vetted before the scheme accepts you.
- 02
Already in Ireland? Register for Stamp 1A without leaving
If you are finishing your degree here on a Stamp 2 student permission and have signed your training contract, you do not go home first. You move straight onto Stamp 1A in the State: gather your training contract, vetted degree and a progression plan, and book a first-registration or change-of-permission appointment through the ISD portal. The entry visa and landing stamp steps below only apply if you are coming from abroad.
- 03
Apply for an entry visa if you are visa-required
VariesApplying from abroad, visa-required nationals apply for the appropriate long stay entry visa through AVATS, with the training contract and vetted degree in support, and disclose every previous visa refusal for any country. Non-visa-required nationals travel and register on arrival.
- 04
Arrive and get your landing stamp
At the border you receive a landing stamp in your passport. Keep that page safe, because you need it before you can book your registration appointment. Booking happens after you arrive, never before.
- 05
Register for your IRP card
~15 working daysBook a free appointment through the ISD Customer Service Portal. First-time registrations happen at Burgh Quay in Dublin. Your documents, including the training contract, are reviewed, your photo and fingerprints are taken, Stamp 1A is placed in your passport and the €300 fee is paid by card. The IRP card is posted to you.
- 06
Train, sit exams and build experience
Work full-time as a trainee accountant under your contract, supervised by a professional accountant. Do not take any other employment, business or profession. Keep records of exams passed and experience gained, because they drive every renewal.
- 07
Renew each year on a progression report
YearlyStamp 1A is renewed annually, and each renewal requires a progression report from your training practice showing exams passed and experience gained. The qualification must be completed within three years, inside the overall eight-year cap on time as a student and trainee.
- 08
Move to a permit when you qualify
On qualifying, you typically move to an employment permit and register on Stamp 1 to work as a qualified accountant, or apply for another permission that fits. If nothing is in place, you must leave the State when the training permission ends.
What to gather
Start collecting these early. Weak or missing documents are the most common avoidable cause of delays and refusals.
Passport biometric page
In date, with the landing stamp
Training contract
Full-time, paid, with a body-registered practice
Accountancy body confirmation
CPA Ireland, Chartered Accountants Ireland or ACCA
Third-level degree
Any discipline, vetted by the accountancy body
Supervisor details
The professional accountant supervising your training
Progression report
For renewals: exams passed and experience gained
Proof of address
ISD's universal requirement at registration
Current IRP card
For renewals
Entry visa and landing stamp
Visa-required nationals; must correspond to your permission
Private medical insurance
Where applicable; cash-back policies are not accepted
Every case is different. We confirm your exact list at consultation.
What it costs
| Item | Cost | Notes |
|---|---|---|
| First IRP registration | €300 | Per adult, paid by credit or debit card at your appointment. No cash. |
| Each IRP renewal | €300 | Paid at each annual renewal, on top of a valid training contract and progression report. |
| Long stay entry visa | €60-€100 | Single entry €60, multi entry €100, for visa-required nationals only. Some nationalities are exempt. |
| Under-18s and exempt categories | Waived | Children under 18 pay nothing, as do certain categories such as spouses of Irish citizens. |
| Our consultation | Fixed fee | Agreed up front at booking, no surprises. |
No employment permit fee applies, because the training does not require an employment permit. The professional accountancy body and exams carry their own separate fees. Registration fees are set by Immigration Service Delivery and can change, so we confirm the current figures with you before anything is paid.
How long it takes
Guide figures from current official processing information. Individual cases vary.
Degree vetting by the body
Varies
The accountancy body vets your third-level qualification before you enter the training scheme.
First registration
Within 90 days
Book through the ISD portal after you arrive. The IRP card is posted about 15 working days after the appointment.
Annual renewal
Yearly
Each renewal needs a fresh progression report from your training practice. Apply within your 12-week window.
Qualification deadline
3 years
The accountancy qualification must be completed within three years, inside the overall eight-year student and trainee cap.
Why applications get refused
Most refusals are preventable. These are the patterns we see and design out of every application.
The training contract is withdrawn
Stamp 1A rests entirely on the training contract. If the practice withdraws it, the permission lapses immediately and you must leave the State; there is no grace period built around it.
Avoid it: If your contract is at risk, come to us early so we can look at alternatives before the permission ends.
Insufficient progress at renewal
Each renewal needs a progression report showing exams passed and experience gained. If the report does not show real progress, the renewal is refused and you fall out of permission.
Avoid it: Keep on top of your exams and log your supervised experience from day one, so each year's report is strong.
Working outside the training contract
Stamp 1A only permits paid work as a trainee accountant under your contract. Any other employment, business, trade or profession breaches the permission unless an ISD letter allows it.
Avoid it: Do not take side jobs or freelance work. If your circumstances change, ask before you act.
Degree not vetted or practice not registered
You need a third-level degree vetted by the accountancy body, and a practice registered with CPA Ireland, Chartered Accountants Ireland or ACCA. Miss either and you do not qualify for the scheme.
Avoid it: Confirm both before you sign anything: get the degree vetted and check the practice's registration with the body.
Running past the time cap
The qualification must be completed within three years, within an overall eight-year cap on time as a student and trainee. Applications that would breach those limits are refused.
Avoid it: Plan your exam sittings so you qualify comfortably inside the three years, and track your total time in Ireland as a student and trainee.
Common questions
Do I need an employment permit for Stamp 1A?+
No. This is the unusual feature of Stamp 1A: no employment permit is currently required for the accountancy training itself. Your right to work comes from the training contract and the permission. That said, you must not work in any other employment, business, trade or profession without an ISD letter allowing it.
What accountancy bodies count?+
The practice or business you train with must be registered with a recognised professional accountancy body: CPA Ireland, Chartered Accountants Ireland (ACI) or ACCA. Your third-level degree must also be vetted by the body before you enter the scheme.
Do I need an accountancy degree to apply?+
No. A third-level degree in any discipline is required, not specifically accountancy, as long as the accountancy body vets it. Many trainees come from unrelated backgrounds and convert through the professional exams during their training contract.
What happens if my training contract ends?+
The permission lapses immediately. Stamp 1A is tied to the training contract, so if it is withdrawn or you make insufficient progress, you lose the permission and must leave the State. Changing employer or amending the contract is only possible in exceptional cases agreed with ISD.
How long can I stay on Stamp 1A?+
It is renewed annually, and the accountancy qualification must be completed within three years, within an overall cap of eight years as a student and trainee in Ireland. Each renewal needs a progression report from your training practice showing exams passed and experience gained.
Does Stamp 1A count towards citizenship?+
Yes. Time on Stamp 1A is reckonable residence for naturalisation, so your years training as an accountant count towards the five years of reckonable residence citizenship needs. Keep your permission continuous, because undocumented gaps between permissions do not count and can set the clock back.
What happens when I qualify?+
The usual path is to move to an employment permit and register on Stamp 1 to work as a qualified accountant, or to apply for another permission that fits your situation. If nothing is in place when the training permission ends, you must leave the State, so we plan the transition with you before you qualify.
Grounded in official sources
Ready to talk through your next step?
Book a consultation with our team and leave with a clear, personal plan grounded in the official rules.
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