For decades, the traditional route into accountancy across Africa, as elsewhere, was built on repetition. Junior accountants learned by doing: processing invoices, reconciling bank statements and preparing working papers. But as automation and AI begin to absorb many of these entry-level tasks, firms across the continent are rethinking what they expect from newly qualified and junior talent.
The result is not the disappearance of junior roles, but a shift in their purpose. Increasingly, firms want professionals who can interpret, communicate and advise, often much earlier in their careers than used to be the norm.
‘There is a shift towards translating financial data into business insight’
Across Africa’s small and medium-sized practices (SMPs), the most consistent message is that the situation is changing: routine work is being automated, and expectations are rising accordingly.
From processing to interpreting
‘There is a total shift from data entry, bank reconciliation and invoice processing to interpreting and translating financial data into business insight,’ says Ghana-based Miriam Obo-Anderson FCCA, CEO and co-founder of Moracle Africa.
At BDO South Africa, CEO Bonga Mokoena believes the profession is already adapting, and says junior accountants need to move beyond task execution to developing a broader understanding of the business context in which they operate.
That same switch is playing out elsewhere too. At PKF Ethiopia, entry-level roles are no longer about simply completing tasks, but understanding them. ‘They need to understand the systems behind them, analyse data and identify patterns or anomalies before technology even flags them,’ says managing partner Feysel Reta FCCA.
Automation raises the bar
In Zimbabwe, training-focused firms say the baseline for entry has already risen. ‘It’s now a prerequisite that people are computer-literate to join us,’ says Farai Mark Musara FCCA, co-founding partner at KFN International. He adds that expectations now extend beyond academic results to include digital and communication skills.
‘Newly qualifieds are increasingly expected to be native users of AI’
In Nigeria, the bar is rising even higher. Newly qualified accountants are increasingly expected to be ‘native users of AI’, says Olayinka Alimi FCCA. They have to able to write prompts, analyse outputs and apply tools such as generative AI in their day-to-day work.
Ultimately, this is not about replacing people but redefining their value. ‘We have made a decision to not recruit into roles, tasks and functions that we can automate or leverage with AI,’ says Patrick Zimba Mawire FCCA, principal at Hepta Advisory in Zambia. ‘Roles will be anchored on applying judgment in areas where AI is still developing.’
Technical skills still matter
Despite the focus on new capabilities, firms are unanimous that technical fundamentals remain non-negotiable. ‘Strong technical fundamentals remain essential,’ says Reta, citing accounting standards, audit principles and tax regulations as core requirements.
In audit, particularly, firms stress that technology cannot replace professional scepticism or judgment. ‘AI will not be responsible for issuing audit opinions, at least not in the near future,’ says Nebiyu Tesfaye FCCA, managing partner at AND Audit Service in Ethiopia.
‘AI cannot replace the professional scepticism required in audit’
In Mauritius, Shareef Ramjan FCCA, managing partner of SRA Partners, makes a similar point about the limits of technology in practice. Tasks such as evaluating audit evidence and applying professional scepticism firmly remain human responsibilities. He says that ‘technology and AI cannot replace the human mind and the professional scepticism’ required in audit work.
Soft skills move up
If technical skills are the baseline, soft skills are fast becoming the differentiator. ‘I cannot overemphasise soft skills and emotional intelligence,’ says Obo-Anderson.
This preference is particularly marked as firms shift towards advisory work. Mokoena points to the growing importance of professionals who can engage with clients and understand business challenges, and not just process financial information.
At Meleven Consulting in Zimbabwe, newly qualified professionals are expected to ‘engage, think, and add value in the room with a client’, says head of financial solutions Theseus Gandanzara FCCA, rather than spending years in purely technical roles.
‘When our people engage with clients, they must be able to speak business’
Commercial awareness is equally critical. ‘When our people engage with clients, they must be able to speak business ahead of any technical conversation,’ Mawire says.
For many firms, the ideal junior accountant is no longer a back-office technician but a developing adviser.
Multiple realities
The pace of change is not uniform across the continent, however. In many markets, junior accountants still begin with traditional compliance work, reflecting regulatory complexity and client needs.
‘Junior accountants are gaining experience through the traditional way,’ Tesfaye says, although his firm is automating parts of the audit process.
Mauritius offers another perspective. While firms are adopting advanced tools, Ramjan notes that constraints across parts of Africa, from infrastructure to economic conditions, mean technology adoption varies widely.
‘For graduates who are able to master the skills, there is a place’
This creates a dual reality. Some firms are leapfrogging legacy systems, while others are evolving more gradually. ‘You might be working with a client who is fully digital and another who is still building towards that,’ says Gandanzara.
Opportunity, not decline
While concerns about job losses persist, many practitioners take an optimistic view. Automation may reduce some entry-level roles, but it also creates new opportunities for those who can adapt.
In Nigeria, technology-driven firms are expanding rapidly, creating demand for digitally skilled finance professionals. ‘For graduates who are able to master the skills, there is a place,’ Alimi says, highlighting how productivity gains can help juniors stand out.
As expectations evolve, so too does the training model. On-the-job learning remains central, but firms are accelerating exposure to real work and encouraging continuous development.
At PKF Ethiopia, trainees begin with compliance work but are quickly encouraged to take ownership and engage with client-facing tasks.
‘Take on projects outside your comfort zone’
Elsewhere, firms emphasise curiosity and initiative. ‘Do not wait until you feel fully ready,’ Gandanzara advises. ‘Take on projects outside your comfort zone.’
Ultimately, the expectations placed on newly qualified accountants in Africa are expanding in every direction. Firms still want strong technical grounding, but they also want digital fluency, commercial awareness and the confidence to engage with clients. As automation takes over routine work, the human role is becoming more complex – and more valuable.
For Africa’s next generation of accountants, the challenge is not just to keep up with technology but to use it to become something more. They will be not just processors of financial information but also interpreters, advisers and problem-solvers.
More information
Read ACCA’s series of career toolkits for SMPs for further advice for employers and potential candidates
