Emr wrote: ↑Mon May 23, 2022 6:15 pm
Yes you can apply for general as for critical skill you need to be qualified or have salary 64k
That's incorrect. Unqualified accountants (a.k.a. 'trainees' in most accountancy firms) are not able to obtain employment permits, because their primary focus is to study and pass a certain number of exams every year, not work.
In order to apply for an employment permit, they are required to work full time. Trainees do not work full time. They have to take study leave for a few months every year, and take and pass exams as required by INIS. This is prohibited in all types of employment permits.
As far as I understand, all 'big four' firms should have unified policies - they will not sponsor any type of employment permits until the trainee becomes qualified. There is usually a 6-month gap between the time where the trainee has passed all exams but has not yet been registered as being qualified. Even within this period the trainee cannot get an employment permit. They have to apply for an extension with INIS.
Some smaller firms may provide workarounds - enrolling trainees into a different role and purposely conceal the fact that the trainee is in full time study. Whether or not the OP wants to risk that using this route is beyond what we can advise.