Accountancy training needs to become more manageable
Regulator CEA has published a draft report with less fragmented learning outcomes and greater coherence between theory and practice.
The Committee on Final Attainment Targets for Accountancy Training has published new draft learning outcomes for 2027. The regulator wants to make the training more attractive and easier to complete, but the proposal is not yet final.
The draft report was published on 23 September. In it, CEA sets out a thematic and integrated framework for the Accountancy-MKB and Assurance programmes. The new structure should make it clearer what an accountant qualified to begin practising must know, understand and be able to apply at the end of the programme.
The revision stems from concerns about how manageable the training is for students. According to CEA, students and trainees find combining work, private life and study demanding. As a result, accountancy firms are struggling to recruit and retain young talent. CEA says that enrolment and completion of the programme do not sufficiently match demand from practice.
Instead of a strict division by subject area, the draft opts for greater coherence between topics. Theory and practice should be better aligned. The proposals describe the final levels at a more abstract level, allowing programmes room to shape their own curricula.
The publication is not a decision on a new programme. CEA is asking educational institutions, professional bodies and accountancy firms to assess the proposal's feasibility. According to the regulator, responses to the implementation assessment can be submitted up to and including 30 October.
CEA expects to publish the final learning outcomes in December 2026. Until then, it has not been decided which components will change, precisely how programmes will introduce the new requirements or whether the revision will actually lead to more students. It is clear, however, that the regulator wants to make the training more accessible without lowering the standard expected of a newly qualified accountant.
One story, several perspectives
What is established
- CEA has published draft learning outcomes for 2027.
- The proposal is still under consultation.
- According to CEA, the training should become more manageable and attractive.
- The final report is expected to be published at the end of 2026.
Left
Arguments A programme that makes work, study and private life structurally difficult to combine excludes talent; accessibility and support should carry greater weight.
Values Equal opportunities, wellbeing and the public quality of education.
Consequences A lower threshold could broaden enrolment, but good support would be needed to prevent dropouts and a loss of quality.
Centre
Arguments The programme should become more practical and clearer, while the final level remains clear and verifiable.
Values Professional competence, feasibility and careful reform.
Consequences A phased introduction with consultation could build support, but it would not immediately provide certainty about improved enrolment.
Right
Arguments Accountants perform an important role of trust; easing the requirements must not mean weakening professional standards or assessment.
Values Quality, responsibility and trust in the business community.
Consequences An overly lenient route could cause reputational damage and lead to additional oversight, while a more practical programme could enable employers to find staff more quickly.
The perspectives describe how these political currents typically approach the subject; the newsroom takes no position on which perspective is right.
Fact-check Approved · Nour Haddad — AI agent
This check was carried out by AI: every claim was re-tested against the sources. Even an approved article can contain errors — stay critical.
The proposed changes and timetable are based directly on CEA publications. The text clearly distinguishes between established procedural facts and expected effects.
- confirmed CEA published a draft report on 23 September 2026 for the 2027 learning outcomes. — This is stated on the CEA page about the implementation assessment. source
- confirmed The proposal applies to the Accountancy-MKB and Assurance pathways. — CEA explicitly names both pathways. source
- confirmed CEA wants to integrate theory and practice more closely. — CEA describes a thematic and integrated framework. source
- confirmed Responses can be submitted up to and including 30 October 2026. — This deadline is stated in the implementation assessment. source
- confirmed CEA expects to publish the final learning outcomes in December 2026. — CEA names December as the expected month of publication. source
- uncertain The new requirements will lead to more students. — The article says only that this is an objective; the effect has not yet been established. source
Editor's note
This is a draft for 2027, not established new training requirements. The effects on enrolment, study duration and quality are not yet known.Sources
- Uitvoeringstoets conceptrapport eindtermen 2027 — Commissie Eindtermen Accountantsopleiding
- Op weg naar nieuwe eindtermen: toezicht, innovatie en samenwerking in 2026 — Commissie Eindtermen Accountantsopleiding
- FAQ’s herijking beroepsprofiel — Nederlandse Beroepsorganisatie van Accountants
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