THE average qualified accountant in Scotland earns £58,000, according to new figures.

The latest annual salary survey from the Association of International Certified Professional Accountants reveals average earnings for qualified Chartered Global Management Accountant designation-holders in the UK show pay levels for management accountants are performing well against the backdrop of low global inflation.

The average UK salary is £62,000, rising by an average of four per cent in the next 12 months. This is elevated by the £76,000 average salary for accountants based in London. Outside of London and the South East, where the average salary is £66,000, Scotland pays the highest wages to accountants.

The average salary for a student accountant north of the Border is £32,000, matching the UK average. Again, only London and the South East offer higher salaries.

Students in training to attain full CGMA status believe their salary will go up by seven per cent in the current financial year.

A strong focus on professional development in the accountancy sector was also shown in the survey, with a healthy desire by both qualified and student CGMAs to learn new skills, such as strategy and negotiation.