Accountants in New Zealand: The Complete Guide

The headline first: general accounting is not on the Green List: the biggest difference between this profession and the others in this series. But there are still real pathways: auditors are Tier 1, the SMC points system is fully open to accountants, and from 24 August 2026 CPA Australia members get a brand-new registration route.

Green List Status: Auditors Only

Under INZ Appendix 13 (9 March 2026), the Business Professionals group contains exactly two occupations, both Tier 1 (Straight to Residence):

• External Auditor (ANZSCO 221213)
• Internal Auditor (221214)

The requirement is a single line: remuneration of at least NZ$45.50/hour (130% of the median wage), or the equivalent annual salary of NZ$94,640 on a 40-hour week. No qualification or registration requirement: but note that is the immigration bar. In the job market, audit roles (especially external audit) almost always expect CA ANZ or CPA Australia membership or progress toward it.

General Accountant (221111), Management Accountant (221112) and Taxation Accountant (221113) are not on the Green List.

The Main Route for Accountants: SMC 6 Points

Accounting is an ANZSCO skill level 1 occupation, fully eligible for the SMC:

Points source	Points	Typical accounting scenario
PhD	6	Six points outright
Master’s degree	5	+ 1 year of NZ skilled work
Overseas bachelor’s degree	4	+ 1.5 years of NZ skilled work
NZ bachelor’s degree	5	+ 1 year of NZ skilled work
Income 1.5x median (NZ$52.50/hr)	3	Reachable for mid-level CAs
Income 2x (NZ$70/hr)	4	Senior/management roles
Income 3x (NZ$105/hr)	6	Financial controller level

The prerequisites apply as usual: under 55, an accredited-employer offer, 30+ hours per week, pay at or above the median wage (NZ$35.00/hour for skill level 1–3 roles), and English. The typical path is “overseas bachelor’s 4 points + 1.5 years’ local experience”, “NZ bachelor’s 5 points + 1 year”, or “master’s 5 points + 1 year”.

In effect since 24 August 2026: The CPA Australia Registration Route

Since 24 August 2026, accountants who can undertake Qualified Statutory Accountant work in New Zealand and hold CPA Australia membership can claim 6 points via recognised occupational registration.

Registration is now a third points category for accountants (alongside qualification and income) — and it is the top tier: 6 points outright, with no New Zealand work experience needed. If you already hold CPA Australia membership, this is currently the fastest residence route for accountants.

Do not confuse the two bodies: CA ANZ is the dominant local designation; the new policy specifically names CPA Australia. General accounting practice in NZ requires no registration, but statutory audit sign-off does require the appropriate authorisation.

Jobs and Salaries

Accounting pay has no national collective agreement and varies widely by city, employer and designation. Reference points:

• PayScale (2026, 538 responses): CA-certified Accountants average about NZ$78,248 (range NZ$60k–97k); Senior Accountants NZ$66k–103k
• Third-party summary (kiwifern, April 2026, indicative only): graduates NZ$55k–65k; intermediate NZ$70k–90k; senior NZ$90k–110k; newly qualified CAs NZ$75k–95k; CAs at 5–10 years NZ$110k–140k; controllers/partners NZ$150k+

Big Four firms (mostly Auckland) pay faster progression; government roles are stable with lower ceilings. A CA/CPA designation typically carries a 30–50% premium.

Median Wage Maths

Skill level 1 roles must pay at least NZ$35.00/hour (about NZ$72,800/year) for both AEWV and SMC:

• Graduates at NZ$55k–65k fall short. NZ$60,000 ÷ 2,080 ≈ NZ$28.85/hour. New accounting grads usually need 2–3 years to cross NZ$73k, so plan visa sequencing early
• Mid-level at NZ$75k+: meets the threshold, standard AEWV → SMC path
• Mid-career CA at NZ$110k+: about NZ$52.88/hour: over the 1.5x line, worth 3 income points on its own

Common Misconceptions

1. “Accounting is on the Green List”: No. Only external and internal auditors are; general accountants are not.
2. “Auditors need CA/CPA to migrate”: Appendix 13 sets only a pay threshold (NZ$45.50/hour) for auditors. Professional membership is an employer expectation, not an immigration requirement.
3. “You cannot work as an accountant in NZ without registration”: General accounting roles carry no mandatory registration. Membership affects your career ceiling, sign-off rights and (from August 2026) SMC points.
4. “The August change puts accountants on the Green List”: It does not. It adds CPA Australia membership to the SMC recognised registration list, a different system from the Green List.

Related Tools

• SMC Points Calculator: test qualification-plus-experience combinations
• Green List Checker: current requirements for auditors (221213 / 221214)
• Salary Tax Calculator: take-home pay on a NZ$78k package