2025 median annual pay
$83,680
Median for the whole occupation, across all experience levels. It is not specific to a level or to Brazil.
Career in 2026 and 2027
Accountant
An accountant records, reconciles and reports a company's financial activity so that statements are accurate, controls hold and regulators and auditors can rely on them. The profession moves from preparing entries to owning standards, controls and the people who apply them.
Content reviewed on October 21, 2026
- Levels
- 4
- Skills mapped at Mid-level
- 8
What each level must prove
Mid-level
Owns recurring accounting areas and applies revenue, lease and control requirements to real transactions.
You own the accounting for a set of accounts, apply the standards to new contracts and support the audit with evidence. You work with controls as part of the job, not as an afterthought. Compared to junior, you make the technical judgment and a senior reviews it.
Average score required: 69%
Revenue Recognition (ASC 606)
Why: Lets you work through the five steps on a new customer contract and decide when and how much revenue to recognize.
Lease Accounting (ASC 842)
Why: Lets you classify a new lease as operating or finance, record the right-of-use asset and handle a modification when terms change.
Month-End Close
Why: Lets you manage the close checklist for your area and shorten the calendar by fixing the steps that repeatedly cause late entries.
Consolidation
Why: Lets you run a multi-entity consolidation, including minority interest and equity-method investments, and explain unresolved intercompany differences.
COSO Framework
Why: Lets you map a control to the right COSO component and tell entity-level controls from process-level ones when documenting a process.
Segregation of Duties
Why: Lets you spot a user who can both create and approve payments in the ERP and propose a compensating control.
Audit Readiness
Why: Lets you assemble the PBC list and answer auditor requests with the right evidence, instead of scrambling the week fieldwork begins.
SOX 302/404 Compliance
Why: Lets you support the 302 certification and 404 assessment for your accounts and know what a deficiency means for management's conclusion.
Study for Accountant: trails and practice exams
Each level of this career maps to a study trail. Read the full topic map for free, then measure your level.
Market snapshot (United States)
Projected job growth, 2025–2035
+5%
Faster than average
US occupation used: Accountants and Auditors. US Bureau of Labor Statistics, Occupational Outlook Handbook, updated August 27, 2026
Two ways to move up one level
12 weeks · intensive
For whoever has a deadline
About 8 hours a week, in 1 cycle focused on the gaps that weigh most.
40 weeks · regular
Alongside work
About 4 hours a week, in 3 cycles. Each cycle carries what was left from the previous one.
Frequently asked questions
What is Accountant?
An accountant records, reconciles and reports a company's financial activity so that statements are accurate, controls hold and regulators and auditors can rely on them. The profession moves from preparing entries to owning standards, controls and the people who apply them.
What must each level of Accountant prove?
Accountant is mapped in 4 levels: Junior, Mid-level, Senior, and Expert. Open each level above to see the skills it must prove.
How long does the Accountant plan take?
The plan has 2 paces: 12 weeks per level at about 8 hours a week (intensive) and 40 weeks per level at about 4 hours a week (regular).
How the plan works
AI tutor
A study session on each new topic, at your level.
AI school
Hands-on lessons on using AI in your career's daily work.
Assessments
Each requirement is proven by measurement, not by a checkbox.
Stage review
At the end of each cycle you see what moved and what carries over.
Find out which level you are at
A short diagnostic measures the skills you already have. The journey starts from there.