Table of Contents
- Understanding the Subclass 190 Visa for Accountants
- State-by-State Nomination Options for Accountants
- Australian Capital Territory (ACT) - Canberra Matrix
- Skills Assessment Requirements for Accounting Occupations
- Application Timeline and Process
- Tips for Nomination Success
- Conclusion
Subclass 190 State Nomination Options for Accountants and Tax Professionals: Complete 2025 Guide
The Subclass 190 Skilled Nominated visa represents one of the most sought-after permanent residency pathways for accountants and tax professionals seeking to migrate to Australia. This comprehensive guide explores every state nomination option, eligibility requirements, strategic approaches, and insider tips to maximize your chances of securing state sponsorship in 2025.
Understanding the Subclass 190 Visa for Accountants
The Subclass 190 visa is a points-tested permanent residency visa that requires nomination by an Australian state or territory government. For accountants and tax professionals, this pathway offers distinct advantages over the Subclass 189 Independent Skilled visa, particularly given the competitive landscape of accounting occupations on Australia’s skilled migration program.
Why Accountants Should Consider the 190 Pathway
Accounting occupations consistently face high competition in Australia’s skilled migration system. The Subclass 190 visa provides five additional nomination points, often making the difference between receiving an invitation and missing out. State nomination also demonstrates commitment to settling in a specific region, which appeals to state governments addressing skills shortages in their jurisdictions.
Eligible Accounting Occupations for Subclass 190
The following accounting and tax professional occupations are eligible for state nomination under various state programs:
221111 – Accountant (General) The most common occupation code for qualified accountants, covering broad accounting functions including financial reporting, management accounting, and general ledger maintenance.
221112 – Management Accountant Specialists who develop and maintain accounting systems to provide financial information for management decision-making, budgeting, and strategic planning.
221113 – Taxation Accountant Tax professionals who prepare tax returns, provide tax planning advice, and ensure compliance with taxation legislation for individuals and businesses.
221213 – External Auditor Professionals who examine financial statements and accounting records to provide independent verification of financial information accuracy.
221214 – Internal Auditor Specialists who evaluate organizational risk management, control processes, and governance procedures to ensure operational effectiveness.
State-by-State Nomination Options for Accountants
Each Australian state and territory operates independent nomination programs with unique requirements, occupation lists, and selection criteria. Understanding these differences is crucial for strategic application planning.
New South Wales (NSW) – Skilled Nomination Program
New South Wales, home to Sydney and Australia’s largest economy, periodically opens its nomination program for accountants, though availability fluctuates based on state priorities.
Occupation Availability: NSW typically includes General Accountant (221111) and Management Accountant (221112) on its skilled occupation list during open periods. Taxation Accountant and auditor roles appear less frequently.
Key Requirements:
• Minimum 70 points (excluding state nomination points)
• Strong English proficiency (Superior English preferred for competitive selection)
• Employment offer in NSW or demonstrable commitment to living in NSW
• Relevant work experience in accounting field
Strategic Considerations: NSW prioritizes applicants with job offers in Sydney or regional NSW. The state conducts monthly invitation rounds but often closes accounting occupations when quotas fill. Applications submitted early in the program year generally fare better.
Victoria (VIC) – Skilled Visa Innovation Program
Victoria operates one of Australia’s most structured state nomination systems, with clear pathways for accounting professionals willing to commit to living and working in the state.
Occupation Availability: Victoria regularly nominates General Accountants, Management Accountants, and Taxation Accountants. The state maintains separate streams for Melbourne and regional Victoria.
Melbourne Stream Requirements:
• Minimum 70-75 points recommended for competitive selection
• Proven employment in Victoria or conditional job offer
• Demonstrated commitment to Victoria through employment history, family ties, or previous residence
• Professional year or additional qualifications highly regarded
Regional Victoria Requirements:
• Genuine intention to live and work in regional Victoria (outside Melbourne)
• Employment offer or demonstrable employment prospects in regional areas
• Lower points threshold than Melbourne (typically 65-70 points)
• Regional Victoria offers faster processing and higher success rates
Strategic Advantages: Victoria values applicants who demonstrate genuine commitment to the state. Previous residence, study in Victoria, or family connections significantly strengthen applications. The state also recognizes professional year programs and additional qualifications beyond basic assessment requirements.
Queensland (QLD) – Skilled Migration Program
Queensland offers accountants multiple pathways through its skilled migration program, with particular emphasis on applicants willing to settle outside Brisbane.
Occupation Availability: General Accountant, Management Accountant, and Taxation Accountant regularly appear on Queensland’s skilled occupation lists, though availability varies between Brisbane and regional Queensland.
Brisbane Requirements:
• Minimum 80 points (including state nomination) recommended
• Current employment in Queensland or strong job offer
• Exceptional English language ability (Superior English preferred)
• Relevant work experience of at least three years
Regional Queensland Requirements:
• Working or strong commitment to work in regional Queensland
• Minimum 65-70 points may suffice for less competitive selection
• Employment opportunities in cities like Cairns, Townsville, Toowoomba, or Sunshine Coast
• Demonstrated research into regional employment market
Strategic Considerations: Queensland prioritizes offshore applicants with exceptional profiles for Brisbane nominations. Regional Queensland provides significantly more opportunities for accountants with moderate points scores. The state values applicants who demonstrate genuine research into Queensland’s accounting employment market.
South Australia (SA) – State Nominated Migration Program
South Australia operates one of the most accessible state nomination programs for accountants, particularly those willing to commit to South Australian employment.
Occupation Availability: South Australia consistently includes all major accounting occupations (221111, 221112, 221113) on its skilled occupation list with regular invitation rounds.
General Requirements:
• Minimum 65-70 points for competitive selection
• Demonstrated high availability of employment in South Australia
• Chain Migration – family members in SA provide additional points
• Work experience of three years minimum in nominated occupation
Talent and Innovator Program: Exceptional candidates with outstanding qualifications, significant experience, or unique specializations may qualify for South Australia’s talent stream with expedited processing.
Strategic Advantages: South Australia offers one of the most transparent and accessible programs for accountants. The state regularly invites accountants and provides clear guidance on minimum criteria. Applications demonstrating genuine commitment to SA through employment research, job applications, or networking significantly improve success rates.
Western Australia (WA) – State Nomination Program
Western Australia’s nomination program targets accountants specifically for Perth metropolitan area and regional locations, with requirements varying by stream.
Occupation Availability: General Accountant and Management Accountant feature prominently on WA’s general stream and graduate stream occupation lists.
General Stream Requirements:
• Minimum 70 points recommended
• Employment contract or job offer in Western Australia
• Demonstrated commitment to WA through previous residence, study, or family connections
• Work experience aligned with nominated occupation
Graduate Stream:
• Qualification from Western Australian university
• Current employment in WA in nominated occupation
• Lower points threshold than general stream
Strategic Considerations: Western Australia strongly prefers applicants with existing connections to the state. Offshore applicants face higher competition and should demonstrate exceptional qualifications or secured employment. The graduate stream provides excellent opportunities for accountants who studied in WA.
Tasmania (TAS) – Skilled Migration Program
Tasmania operates one of Australia’s most supportive state nomination programs, offering accountants excellent opportunities for permanent residency.
Occupation Availability: General Accountant (221111), Management Accountant (221112), and Taxation Accountant (221113) consistently appear on Tasmania’s skilled occupation lists.
Category 3 (Offshore Applicants):
• Minimum 65 points recommended
• No requirement for employment offer or Tasmanian connection
• Demonstrated commitment to living in Tasmania through research and settlement plan
• Detailed employment prospects research required
Category 4 (Working in Tasmania):
• Current employment in Tasmania in nominated occupation
• Minimum three months continuous work
• Lower points threshold and faster processing
Category 5 (Tasmanian Graduates):
• Completed qualification in Tasmania
• Current employment in Tasmania
• Preferential processing for recent graduates
Strategic Advantages: Tasmania provides the most accessible offshore pathway for accountants without existing Australian connections. The state values detailed research and genuine commitment demonstrated through comprehensive settlement plans. Regional living appeals to accountants seeking lifestyle balance and lower living costs.
Australian Capital Territory (ACT) - Canberra Matrix
The ACT operates a unique matrix-based nomination system that rewards various factors beyond points scores, creating opportunities for diverse applicant profiles.
Occupation Availability: Accounting occupations appear on ACT’s critical skills list periodically, with availability depending on local labor market needs.
Canberra Matrix Criteria:
- Points awarded for ACT employment (up to 20 points)
- Additional points for Canberra qualifications
- English language proficiency points
- Spouse/partner employment in ACT
- Points for assets and financial capability
Requirements:
- Minimum matrix score typically 65-75 points
- Strong preference for applicants working in ACT
- Offshore applicants require exceptional qualifications or rare specializations
- Demonstrated commitment to Canberra region
Strategic Considerations: ACT nomination heavily favors applicants already living and working in Canberra. Offshore accountants face significant challenges unless possessing highly specialized skills or exceptional qualifications. The matrix system values genuine connection to Canberra through multiple factors.
Northern Territory (NT) – Territory Nomination
Northern Territory offers unique opportunities for accountants willing to embrace regional Australian lifestyle in Darwin or Alice Springs.
Occupation Availability: General Accountant and Management Accountant regularly feature on NT’s skilled occupation list with consistent availability.
Offshore Application Requirements:
‣ Employment offer from NT employer
‣ Minimum three years relevant work experience
‣ Competent English minimum (higher levels preferred)
‣ Genuine intention to live in NT
Onshore Application Requirements:
‣ Current employment in NT (minimum three months)
‣ Genuine commitment to continue living in NT
‣ Lower points threshold than offshore applicants
Strategic Advantages: Northern Territory provides excellent opportunities for accountants willing to relocate to tropical Darwin or outback Alice Springs. Competition remains relatively low compared to major cities. The territory offers unique lifestyle advantages including proximity to Asia, outdoor recreation, and tight-knit professional community.
Skills Assessment Requirements for Accounting Occupations
Before applying for state nomination, accountants must obtain positive skills assessment from relevant assessing authorities.
CPAA (CPA Australia)
CPA Australia assesses accountants for migration purposes, requiring specific educational qualifications and work experience.
Educational Requirements:
‣ Bachelor’s degree or higher in accounting or related field
‣ Completion of foundation knowledge areas including accounting, finance, economics, statistics, commercial law, and information systems
‣ Australian Qualifications Framework equivalent certification
Work Experience Requirements:
‣ One year full-time relevant work experience post-qualification
‣ Work must be closely related to nominated occupation
‣ Employment verification through statutory declarations and employer references
CA ANZ (Chartered Accountants Australia and New Zealand)
Chartered Accountants ANZ provides alternative assessment pathway, particularly for applicants with international qualifications.
Assessment Process:
‣ Educational qualification assessment against Australian standards
‣ Work experience verification (minimum one year post-qualification)
‣ Academic transcripts and course content verification
‣ Professional membership consideration for qualified chartered accountants
IPA (Institute of Public Accountants)
IPA offers skills assessment services for accounting occupations with slightly different criteria than CPA Australia.
Requirements:
‣ Recognized accounting qualification at bachelor level or higher
‣ Core competency areas coverage in qualification
‣ Minimum one year post-qualification work experience
‣ Detailed employment documentation and verification
Points Calculation Strategy for Accountants
Maximizing points score significantly impacts state nomination prospects. Understanding the points system enables strategic planning.
Age Points Optimization
Age Brackets:
• 25-32 years: 30 points (maximum)
• 33-39 years: 25 points
• 40-44 years: 15 points
• 45-49 years: 0 points
Strategic Timing: Accountants approaching age threshold boundaries should carefully time applications to maximize points. Turning 33 results in five-point reduction, while turning 40 causes ten-point drop.
English Language Proficiency
Points Allocation:
• Superior English (IELTS 8.0 each band): 20 points
• Proficient English (IELTS 7.0 each band): 10 points
• Competent English (IELTS 6.0 each band): 0 points
Strategic Approach: Investing in intensive English preparation to achieve Superior level provides significant competitive advantage. Many successful accountants report multiple test attempts before achieving target scores. Consider various test options including PTE Academic, which some candidates find easier for achieving high scores.
Employment Experience Points
Points by Duration:
• 8+ years in nominated occupation: 15 points
• 5-7 years: 10 points
• 3-4 years: 5 points
• 1-2 years: 0 points
Australian Experience Bonus:
• 8+ years Australian experience: 20 points
• 5-7 years: 15 points
• 3-4 years: 10 points
• 1-2 years: 5 points
Strategic Considerations: Accountants with offshore experience should carefully document all employment to maximize points. Part-time employment may count pro-rata toward experience requirements. Australian work experience through temporary visas significantly boosts points scores.
Educational Qualifications
Points by Qualification Level:
• Doctorate from Australian institution or recognized international: 20 points
• Bachelor or Master degree: 15 points
• Diploma or trade qualification: 10 points
STEM Qualification Bonus: Master degree in STEM field from Australian institution: 10 additional points (accounting doesn’t qualify, but dual qualifications with STEM fields do)
Partner Skills Points
Requirements for 5 Points:
• Partner under 45 years
• Competent English (IELTS 6.0 each band minimum)
• Positive skills assessment in nominated occupation or approved list
• Not an Australian permanent resident or citizen
Single Applicant Bonus: Single applicants or those with Australian PR/citizen partners receive 10 points.
Professional Year Program
Completing Professional Year Program in accounting in Australia provides 5 additional points plus significant employment networking opportunities.
Benefits Beyond Points:
• Professional development workshops
• Internship placement with Australian accounting firms
• Resume preparation and interview coaching
• Professional networking events
• Australian workplace culture orientation
State Nomination Points
Successfully securing state nomination adds 5 points to overall score, often making critical difference for invitation.
Application Timeline and Process
Understanding the nomination process timeline helps accountants plan effectively and avoid unnecessary delays.
Stage 1: Skills Assessment (2-3 Months)
Submit comprehensive skills assessment application to CPAA, CA ANZ, or IPA with all required documentation:
● Academic transcripts and degree certificates
● Employment references and statutory declarations
● Detailed job descriptions and responsibilities
● Proof of professional registration (if applicable)
Common Delays: Document verification, insufficient employment evidence, or qualification gaps frequently extend assessment timelines.
Stage 2: Expression of Interest Submission (1 Day)
Create SkillSelect account and submit Expression of Interest with accurate information:
• Personal details and contact information
• Skills assessment details
• Employment history with dates and descriptions
• Educational qualifications
• English test results
• Partner information (if applicable)
Critical Considerations: EOI information must match skills assessment and supporting documents exactly. Inaccuracies lead to invitation rejection.
Stage 3: State Nomination Application (1-3 Months)
After selecting preferred states, submit formal state nomination applications according to each state’s requirements:
• Statement of commitment to state
• Employment evidence or job search efforts
• Financial capacity documentation
• Settlement plan outlining integration strategy
Processing Times Vary: Different states process nominations at varying speeds. South Australia and Tasmania typically process faster than NSW and Victoria.
Stage 4: Invitation to Apply (Immediate)
Upon state nomination approval, receive invitation to apply for Subclass 190 visa through SkillSelect system. Invitations must be acted upon within 60 days.
Stage 5: Visa Application (6-12 Months)
Submit comprehensive visa application with all supporting evidence:
• Identity documents for all family members
• Skills assessment and English test results
• Employment evidence and references
• Health examinations
Police clearances from all countries of residence
Financial capacity evidence
Processing Times: Standard processing ranges from 8-12 months but varies based on case complexity, security checks, and application volume.
Strategic Tips for Maximizing Nomination Success
Research State Labor Markets Thoroughly
Successful candidates demonstrate extensive research into target state employment markets:
⁃ Identify accounting firms hiring in target location
⁃ Research industry sectors with accounting demand
⁃ Document specific job opportunities matching qualifications
⁃ Connect with recruitment agencies specializing in accounting
Tailor Applications to State Priorities
Each state values different applicant characteristics:
⁃ NSW: Current employment or job offers, exceptional qualifications
⁃ Victoria: Demonstrated commitment through previous connections
⁃ Queensland: Regional willingness and employment research
⁃ South Australia: Clear employment prospects and commitment
⁃ Tasmania: Detailed settlement plans and genuine interest
⁃ Western Australia: Existing state connections and employment
⁃ ACT: Current Canberra employment strongly preferred
⁃ NT: Genuine commitment to territory lifestyle
Timing Applications Strategically
State nomination programs operate on fiscal year cycles (July-June). Early applications often receive preferential treatment before quotas fill:
⁃ Monitor state websites for program opening dates
⁃ Prepare documentation in advance
⁃ Submit applications promptly when programs open
⁃ Consider multiple state applications where permitted
Strengthen Application Credentials
Additional Certifications: Pursuing additional accounting certifications (CPA designation, CA qualification, specialized tax certifications) demonstrates professional commitment and enhances applications.
Volunteer Professional Work: Volunteering accounting services to community organizations or professional associations in target states shows genuine commitment and builds local networks.
Networking Initiatives: Joining professional accounting associations in target states, attending webinars, and connecting with accounting professionals demonstrates proactive integration planning.
Consider Regional Opportunities
Regional areas within states offer significantly better prospects for accountants:
⁃ Lower competition than capital cities
⁃ Faster nomination processing
⁃ Lower points thresholds
⁃ Growing accounting demand in regional centers
⁃ Lifestyle advantages including lower costs and community feel
Common Pitfalls to Avoid
Insufficient Points Score
Many accountants submit EOIs with marginal points scores, resulting in years of waiting without invitation. Honest assessment of competitive scores in current climate prevents wasted time.
Solution: Calculate realistic points score and identify improvement opportunities (English retests, additional experience, partner skills assessment) before submitting EOI.
Generic State Nomination Applications
Template-based applications lacking genuine commitment demonstration regularly face rejection.
Solution: Invest significant effort researching target states, identifying specific employment opportunities, and crafting personalized commitment statements demonstrating genuine settlement intention.
Incomplete Documentation
Missing documents, expired English tests, or insufficient employment evidence cause application delays or rejections.
Solution: Create comprehensive documentation checklist for each application stage, organize files systematically, and verify currency of all time-sensitive documents.
Inaccurate Information
Discrepancies between EOI, skills assessment, state nomination, and visa applications raise red flags and risk rejection.
Solution: Maintain consistent information across all applications, carefully verify dates and details, and update systems promptly when circumstances change.
Neglecting State Obligations
Securing state nomination creates obligation to live and work in nominating state initially. Disregarding these obligations damages future migration prospects.
Solution: Genuinely commit to nominated state for reasonable period (minimum two years recommended) before considering interstate relocation.
Alternative Pathways for Accountants
When state nomination proves challenging, accountants should consider alternative skilled migration pathways.
Subclass 491 Regional Provisional Visa
The 491 visa offers regional state/territory or family sponsorship with pathway to permanent residency after three years:
✓ 15 additional nomination points (versus 5 for 190)
✓ Lower competition than Subclass 190
✓ Broader regional area definitions
✓ Conversion to permanent residency (Subclass 191) after meeting requirements
Subclass 489 Legacy Visas
Accountants holding 489 visas should understand conversion pathways to permanent residency and timing requirements.
Employer Sponsored Visas
Securing employer sponsorship through Subclass 482 (TSS) or Subclass 186 (ENS) provides alternative permanent residency routes:
✓ Direct permanent residency in some cases
✓ Pathway from temporary to permanent sponsorship
✓ Reduced points calculation requirements
✓ Employer-specific but valuable option
Graduate Work Visas
Recent accounting graduates from Australian institutions should leverage graduate visas (Subclass 485) to:
✓ Gain Australian work experience
✓ Increase points through local employment
✓ Complete professional year programs
✓ Build professional networks improving state nomination prospects
Latest Changes and Future Outlook
Recent Program Updates
Australian skilled migration programs undergo regular adjustments reflecting labor market conditions:
✓ Points score inflation requiring higher thresholds
✓ State nomination quota adjustments
✓ Occupation list modifications
✓ Processing time variations
Accounting Profession Outlook
Australia’s accounting profession continues evolving with implications for migration:
✓ Automation affecting routine accounting tasks
✓ Growing demand for strategic and advisory accountants
✓ Specialization advantages for taxation and management accounting
✓ Regional accounting demand remaining strong
Migration Program Trends
Understanding broader migration trends helps accountants plan strategically:
✓ Increasing emphasis on regional migration
✓ Higher English requirements in competitive occupations
✓ Greater scrutiny of genuine commitment to nominated states
✓ Expanding provisional visa pathways before permanent residency
Conclusion
Securing Subclass 190 state nomination as an accountant or tax professional requires strategic planning, thorough research, and genuine commitment to Australian settlement. While competition remains significant, understanding each state’s unique priorities, requirements, and opportunities enables applicants to position themselves for success.
Accountants should approach state nomination systematically:
- Maximize points score through all available mechanisms
- Research target states thoroughly and demonstrate genuine commitment
- Prepare comprehensive, accurate documentation
- Time applications strategically within program cycles
- Consider regional opportunities for faster pathways
- Maintain patience through the process while continuing professional development
The Australian accounting profession continues offering rewarding careers for skilled migrants willing to invest in the nomination process. With careful planning, persistent effort, and strategic application approaches, accountants can successfully navigate state nomination pathways to achieve permanent residency dreams in Australia.
Success favors prepared applicants who demonstrate not only technical qualifications but genuine enthusiasm for contributing to Australian society through their accounting expertise. Start your journey today by assessing your current position, identifying improvement opportunities, and researching states aligning with your professional goals and lifestyle preferences.
FAQ
What is the minimum points score for accountants to receive state nomination?
Minimum competitive points scores vary by state and occupation. General Accountants typically need 75-80 points for major cities (NSW, Victoria, Queensland capital cities) but may succeed with 65-70 points for regional areas or smaller states like Tasmania and South Australia. Competition fluctuates based on program quotas and application volumes.
Can accountants apply to multiple states simultaneously?
Most states permit simultaneous applications to multiple states, though each state charges separate application fees. Applicants should carefully research each state’s requirements and demonstrate genuine commitment to each state independently. Generic applications applying everywhere with no specific commitment generally fail.
How long does state nomination process take for accountants?
Processing times range from 2-12 weeks depending on state, application quality, and assessment complexity. South Australia and Tasmania typically process fastest (4-8 weeks), while NSW and Victoria may take 8-12 weeks. Complete, well-documented applications with clear commitment demonstration process faster.
Does work experience need to be post-qualification?
Skills assessing authorities generally require minimum one year post-qualification work experience. However, total work experience for points calculation may include pre-qualification experience if relevant to nominated occupation. Carefully review specific assessing authority requirements.
Can offshore accountants secure state nomination without Australian employment?
Yes, several states nominate offshore accountants, particularly for regional areas. Tasmania’s Category 3, South Australia’s skilled program, and Queensland’s regional pathways accept offshore applicants with strong applications demonstrating research, commitment, and employability. Competition remains higher for offshore applicants than those with Australian employment or connections.
What happens if I cannot fulfill state nomination commitments?
State nomination creates moral and practical obligation to settle in nominating state. While legally complex, failing to fulfill commitments without genuine unforeseen circumstances damages professional reputation and may affect future migration applications. Applicants should only accept nominations for states where they genuinely intend to settle long-term.
Should accountants consider professional year programs?
Professional year programs provide 5 additional points plus significant employment networking and cultural integration benefits. Accountants with marginal points scores or limited Australian work experience benefit substantially from professional year completion. Programs offer valuable internship opportunities potentially leading to employment and employer sponsorship.
How does partner skills assessment affect application?
Partner skills assessment in eligible occupation adds 5 points and demonstrates family commitment to Australia. Partners must obtain positive skills assessment, meet minimum English requirement (Competent level), and be under 45 years. Investment in partner assessment proves valuable for close points competitions.
Can accountants apply under Management Accountant or Taxation Accountant instead of General Accountant?
Yes, applicants should nominate the occupation code most accurately reflecting their work experience and qualifications. Management Accountant and Taxation Accountant sometimes face less competition than General Accountant, though availability varies by state. Skills assessment determines eligible occupations based on employment evidence.
What if points score changes after EOI submission?
SkillSelect allows EOI updates when circumstances change (English test improvement, additional experience, new qualifications). Updated information recalculates points automatically. However, decreases in points (aging out of bracket, partner status change) also automatically update, potentially affecting invitation prospects.
