CCPC secures policy change to remove competition restrictions for trainee accountants
November 26, 2025
Chartered Accountants Ireland (CAI) has agreed to change its policy on transferring active training contracts between accounting firms in Ireland following constructive engagement with the Competition and Consumer Protection Commission (CCPC).
The previous policy required trainee accountants to obtain written permission from their current employer before interviewing with another firm. Prospective employers were also required to verify this permission.
After receiving a complaint in June 2025, the CCPC raised concerns with CAI that this policy could restrict competition for accounting trainees and risked breaching competition law.
Although CAI was of the view that the rule did not have a significant operational impact, following positive engagement with the CCPC, it agreed to amend the policy. The CCPC considers that the revised policy will give trainees more freedom and flexibility should they wish to transfer their training contract to another firm.
Under the revised rules, employer approval is now only required after a trainee accepts a new role and is ready to transfer, not before interviewing or exploring opportunities. CAI also has a complaints procedure in place for any issues relating to transfers.
CAI has updated the policy on its website, notified chartered accountant training firms and communicated the changes directly to trainee accountants.
This change removes a significant barrier to competition while maintaining proportionate requirements such as ensuring trainees complete any outstanding training requirements before transferring and resolving obligations like repayment of fees covered by their original firm.
Due to CAI’s timely and constructive engagement, the CCPC considers this matter closed.
However, the CCPC is warning professional bodies and trade associations to review their policies to ensure they do not restrict competition. Any rules or agreements requiring advance permission to interview or discouraging hiring among members will attract scrutiny and may lead to enforcement action.
Craig Whelan, director of Antitrust at the CCPC said:
Return to News“We welcome CAI’s constructive and timely engagement to address our competition concerns.
“Labour market restrictions are increasingly coming to the attention of competition authorities worldwide. Anticompetitive restrictions don’t just harm employees – they can harm the wider economy by holding back productivity growth and stifling the innovation that comes when new people bring fresh ideas into organisations.
“Competitive markets drive better outcomes – and the job market is no exception. When firms compete to hire and retain talent, workers benefit through higher pay, better conditions and greater career opportunities. Restrictive policies and agreements between firms deny employees these benefits.
“This issue is now firmly on our radar. We are warning firms and professional associations to review their practices. Where we find anticompetitive conduct, we will not hesitate to take enforcement action.”
