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IRELAND – New Requirements for Accountants; and New Stamp 4 Application Procedure

Since the implementation of new Employment Permit Regulations in October 2014, the Irish Department of Jobs, Enterprise and Innovation (DJEI) has begun to require accountants who are applying for employment permits to provide evidence of a recognised qualification.

Also, from 1 April 2015, there is a new procedure for Critical Skills Employment Permit or Green Card holders applying for Stamp 4 residence permission.


All employment permit applications on behalf of accountants and chartered accountants must now provide evidence that their relevant accountancy qualification is recognised by the appropriate accountancy body in Ireland.

This is the case whether the qualification is a Bachelor’s or Master’s degree, or the employee’s membership of an Institute of Certified Public Accounts etc. In many cases the employee can provide a memorandum of understanding or a letter from the awarding institute outlining in which countries their qualifications are recognised.

The relevant accountancy qualification must be recognised by one of the following bodies:

  • Association of Chartered Certified Accountants;
  • Association of International Accountants;
  • Chartered Institute of Management Accountants;
  • Chartered Institute of Public Finance and Accountancy;
  • Institute of Certified Public Accountants in Ireland;
  • Institute of Chartered Accountants in Ireland;
  • Institute of Chartered Accountants in England and Wales;
  • Institute of Chartered Accountants in Scotland;
  • Institute of Incorporated Public Accountants.

Stamp 4

What is the New Procedure?

Effective 1 April 2015, a holder of a Critical Skills Employment Permit or Green Card applying for Stamp 4 immigration permission must submit detailed evidence to the DJEI of their two years of employment in Ireland. If the DJEI finds that the evidence is sufficient, it will issue a letter of support which the applicant must submit with their application for Stamp 4 at their local Garda National Immigration Bureau (GNIB)

The applicant must complete and submit a new form to the DJEI, accompanied by the following documents:

  • A letter from their employer, dated within the last three months confirming the applicant’s employment and their job title;
  • Copies of three recent pay slips issued to the holder of the employment permit dated within the last four months;
  • Copies of P60s issued to the holder of the employment permit for each year of employment covering the duration of the employment permit.
  • Documentary evidence of Health Insurance payments.

What is Stamp 4?

Stamp 4 immigration permission allows the holder to work in Ireland for two years (renewable) without an employment permit. To obtain Stamp 4, an applicant must have met the terms of their previous Critical Skills/Green Card Employment Permit and immigration conditions and be of good character. Previously, there was no requirement to obtain a letter of support from the DJEI in support of a Stamp 4 application.

Action Items

  • Ensure that employment permit applicants for accountancy roles submit proof that their accountancy qualification is recognised by the appropriate accountancy body in Ireland;
  • For Stamp 4 applicants, allow additional time to obtain the DJEI letter of support before applying at the GNIB.

This news alert was prepared using information provided by Corporate Care Relocation.

DISCLAIMER: The information contained in this immigration alert has been abridged from laws, court decisions, and administrative rulings and should not be construed or relied upon as legal advice. If you have specific questions regarding the applicability of this information, please contact Peregrine © 2021 Peregrine Immigration Management Ltd.