Qualified accountants have an average IQ of about 110–112 — around the 75th–79th percentile — in both UK survey data (180 chartered and certified accountants; Wolfram, 2023) and US Wonderlic applicant data (Gottfredson, 1997). Accountants have ranked among the higher-scoring occupations since the 1940s.
Average IQ of accountants: three data points
| Source | Group | Estimate |
|---|---|---|
| Wolfram (2023), UK survey 2011–13 | Chartered & certified accountants (N = 180) | IQ 110.3 |
| Gottfredson (1997), Wonderlic 1992 | Accountant job applicants, median | IQ ~112 |
| Stewart (1947), US Army AGCT | Accountants, median | 130 (AGCT scale) |
The two modern IQ-scale figures agree well: accountants average around 110–112. The Second World War AGCT figure ranked accountants at the very top of the civilian occupations in Army data, but AGCT scores were on a different scale and the sample excluded officers, so the number 130 should not be read as an IQ.
Note the qualifier “chartered and certified”: these are professionally qualified accountants who have passed demanding exam series. Bookkeepers, payroll clerks and accounting technicians are separate occupational codes and are not included in this figure.
Accountant IQ range
Around two-thirds of qualified accountants would be expected to score between about 97 and 123:
| IQ range | Accountants (model) | General population |
|---|---|---|
| below 90 | ~6% | 25% |
| 90–99 | ~15% | 25% |
| 100–109 | ~28% | 25% |
| 110–119 | ~28% | 16% |
| 120–129 | ~16% | 7% |
| 130 or above | ~6% | 2% |
Model: normal distribution around the estimated mean with SD 13, the average within-occupation spread implied by Wolfram (2023), where roughly three-quarters of IQ variance lay within rather than between occupations. Real distributions can be skewed.
Do accountants need to be good at maths?
Accounting is less about advanced mathematics than about structured reasoning: applying detailed rules (tax codes, reporting standards), spotting inconsistencies and keeping long chains of logic straight. That kind of rule-based, verbal-numerical reasoning is well captured by general ability tests, which may explain why accountants have ranked high in occupational data for 80 years. But the professional exam pass rates and long training periods also select heavily for persistence and conscientiousness.
Will automation change this?
Routine bookkeeping is increasingly automated, and the remaining work leans toward judgement, advisory, audit and communication tasks. We have no data on how that shift will affect the ability profile of the profession, and any prediction would be speculation.
How to read these numbers
Every number on this page comes with three caveats. First, the UK estimates are based on a short survey battery — word recall, number series, everyday numeric problems, serial subtraction and verbal fluency — rather than a full clinical IQ test, so they are less precise for individuals and tend to compress group differences. Second, they describe people working in an occupation at one time (2011–2013), not what the job requires. Third, they are averages: Hauser’s analysis of the Wisconsin Longitudinal Study found that the correlation between occupation and measured ability was only moderate (about .39–.44), and that the spread of ability was almost as wide in high-status occupations as in others.
Sources
- Wolfram, T. (2023). (Not just) intelligence stratifies the occupational hierarchy: Ranking 360 professions by IQ and non-cognitive traits. Intelligence, 98, 101755. Occupation figures as tabulated in J. Thompson, “Minds and professions” (2023).
- Gottfredson, L. S. (1997). Why g matters: The complexity of everyday life. Intelligence, 24(1), 79–132 (Figure 1 uses Wonderlic Personnel Test applicant data, Wonderlic 1992).
- Stewart, N. (1947). AGCT scores of Army personnel grouped by occupation. Occupations, 26, 5–41.
- Engen (1952), thesis, University of Detroit, summarising Stewart (1947) AGCT medians (accountant 130; chemist 127; medical student 127; engineering students 125–128 on the AGCT scale).
- Hauser, R. M. (2002). Meritocracy, cognitive ability, and the sources of occupational success. CDE Working Paper 98-07, University of Wisconsin–Madison (Wisconsin Longitudinal Study).
- Sackett, P. R., Zhang, C., Berry, C. M., & Lievens, F. (2022). Revisiting meta-analytic estimates of validity in personnel selection. Journal of Applied Psychology, 107(11), 2040–2068.
Frequently asked questions
What is the average IQ of accountants?
About 110–112: 110.3 for UK chartered and certified accountants (Wolfram, 2023, N = 180) and a median of about 112 for accountant applicants on the Wonderlic test (Gottfredson, 1997).
Did accountants really score highest in WWII Army tests?
In Stewart’s (1947) AGCT data, accountants had the highest median (130) among listed civilian occupations, but AGCT scores are not modern IQ scores.
What IQ do you need to be an accountant?
No IQ is required; qualification depends on degrees and professional exams such as the CPA, ACA or ACCA.
Are accountants smarter than lawyers?
Not on the data: UK solicitors averaged about 114 vs. about 110 for accountants, a modest gap with large overlap.