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Which path
do you want to choose?

Studying accounts has the potential to greatly expand your career options as you gain skills which are transferable between a variety of jobs, industries, and professions. For example, knowing how to budget can help you measure whether your project or your start-up is sustainable and profitable, as well as give you life skills, such as, knowing how to split the spend of your monthly salary.

Even better, qualifying as an accountant gives you immense possibilities as you can pick and choose between different types of specialisations and industries, and pair this with knowledge which gives you a unique perspective and, therefore, makes you more attractive to employers.

In short, you don’t actually have to choose one path as an accountant and stick to it forever. Your career options and profession attractiveness will continue increasing as you grow within the profession.

Ultimately, every business needs accounting systems, and digital advancements in technology are increasing the career possibilities for accountants, making them even more essential for the vast amounts of businesses which exist.


Explore some of the different career paths that choosing accounts can lead you to, whereas you can learn more about the different career paths of “Accountant working…”

Accountants as Service Providers


Accountants may provide a service when working within professional organisations which provide professional services to other businesses or individuals. These professional organisations are Service Providers, and the services may include accounting, taxation, audit and assurance, consultancy, policy, compliance, and risk management.


Service Providers might be individual professional accountants as well as firms who bring together a variety of professionals with different areas of expertise, depending on the needs of their clients. Service Providers offer services to different types of businesses from a variety of industries. The objective of Service Providers is to provide a service and bring value to their clients (the business or individual who would have requested their service).


In this way, accountants who work with Service Providers are helping their clients to capitalise on new opportunities and manage growth responsibly. Clients of Service Providers may be both local or foreign, of various sizes and types, such as public companies and institutions, private organisations, and governmental bodies.

  • 1. What does an Accountant do?
    In simple terms, accountants do a lot of things in a lot of places. Accountants are essential to every organisation (such as a business) because they are a point of reference, connecting people and departments. They deal with money, they are knowledgeable, and they give advice on how to strengthen an organisation. A vast number of different organisations exist, and with them, so do accountants' work responsibilities and duties. Accountants aim to understand the organisation and its processes, making them a central and influential person as they apply critical thinking skills and are crucial decision-makers within any organisation.
  • 2. Which subjects complement accounts at Ordinary, Intermediate, & Advanced Level?
    The subjects which you may choose at Ordinary, Intermediate, and Advanced Level will depend on the options which are offered by your school or institution. Different schools offer different subject choices, so it is best to check with each school that you are considering. Multiple subjects can complement accounts since every business and industry needs an accountant. Subjects of interest (depending on the level) can include business studies, commerce, computing, economics, engineering, environmental studies, mathematics, information technology, and languages. Mathematics is considered a relevant subject since it is a requirement to read for the Bachelor of Commerce degree. Refer to the next question for more information. This list of subjects is not exhaustive, and other subjects can complement accounts depending on your preferences. You might be interested in other subjects which are not listed here, but which can aid you with your specific career path or support you with starting up your own business. Your choice of subjects should be based on your personal interests! Ultimately, choosing one of these subjects can complement accounts as a subject, but with or without these subjects, you will still be able to qualify as an accountant and have a successful career.
  • 3. Do I need to be good in maths to study accounts or to qualify as an accountant?
    To study accounts, one does not need a lot of special mathematical knowledge. Typically, one would need simple addition, subtraction, multiplication, division, fractions, percentages, and ratios, which can be worked out with a simple calculator during an exam. In real life, accountants use software which greatly reduces the amount of manual work that an accountant needs to do, allowing the accountants to focus on the more dynamic element of being an accountant: leadership, critical-thinking, and problem-solving. However, do not neglect maths (or any subject) as a pass in Pure Mathematics is required at an Intermediate Level to read for the Bachelor of Commerce degree at the University of Malta. The Bachelor of Commerce degree is the first step towards getting a Master in Accountancy degree which, upon successful completion, would lead you to qualifying as an accountant. Refer to the next question for more information.
  • 4. How do I become an accountant?
    Depending on which phase you are currently in, within your academic journey, there are various study options which you can consider towards qualifying as an accountant. The steps below indicate one recommended path, but other paths may also be considered. Step 1 Study accounts in secondary school and sit for your O-Level exam. Step 2 Study accounts as an A-Level and pure mathematics at an Intermediate Level (since the latter is a requirement for the Bachelor of Commerce degree offered by the University of Malta); refer to the prior question for more information. Step 3 Choose between the Master in Accountancy degree, offered by the University of Malta, versus the ACCA Qualification, offered through the MIA-ACCA Joint Examination Scheme, which is considered to be an equivalent route. University of Malta route With your MATSEC certificate, you may read for a Bachelor of Commerce (B.Com.) degree at the University of Malta. To be able to qualify as an accountant, you would need to undertake Accountancy as one of your main areas of study and successfully attain the minimum performance requirements. Once you have completed your B.Com. degree, you would be able to read for a Master in Accountancy (M.Accty.) degree at the University of Malta. MIA-ACCA Joint Examination Scheme route Similarly, the results of your MATSEC examinations will be crucial to starting the ACCA Qualification, which is an alternative route offered through the MIA-ACCA Joint Examination Scheme (JES). The MIA-ACCA JES is a partnership between the Malta Institute of Accountants (MIA) and the Association of Chartered Certified Accountants (ACCA) to enable students in Malta to study for the ACCA Qualification. Although some flexibility is possible when studying for the ACCA Qualification, going through Steps 1 and 2 helps you with starting the ACCA Qualification without having to sit for other exams. If you have any queries about the MIA-ACCA JES route, you may email MIA on Each route has its advantages and disadvantages, and it is recommended that you do your own research.
  • 5. I have more questions. Where can I get more information?
    The Malta Institute of Accountants (MIA) is the voice of the accountancy profession in Malta, providing professional guidance, technical support, and continuous professional education to over 4,000 accountants. The MIA is a not-for-profit organisation, powering the #AccountsForYou initiative to inform you about the opportunities available when one considers a career within the accountancy profession. If you have any other questions, we would be very happy to reply to your queries. You may use the Contact Us form or email us on
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