Which states are nominating accountants for subclass 190 in 2026?
If you are an accountant searching for a state to sponsor your 190 application, the landscape has shifted dramatically compared to a few years ago. The two cities most accountants dream of — Melbourne and Sydney — are precisely where the doors have narrowed the most. Understanding which states are genuinely open is the single most important piece of research you can do before lodging your Expression of Interest.
| State / Territory | 190 Status for Accountants (2026) | Key Condition |
|---|---|---|
| ACT (Canberra) | ✅ Active | Must work in ACT after nomination |
| SA (Adelaide) | ✅ Active | Genuine intention to reside in SA |
| TAS (Tasmania) | ✅ Active | Genuine intention to reside in TAS |
| WA (Perth) | ✅ Active | State-specific criteria apply |
| VIC (Melbourne) | 🚫 Closed / Heavily Restricted | Not available for most accountants |
| NSW (Sydney) | 🚫 Closed / Heavily Restricted | Not available for most accountants |
Accountants (General) sit on the MLTSSL under ANZSCO 221111, alongside Management Accountant (221112) and Taxation Accountant (221113). All three codes are in principle eligible for skilled migration, but the state nomination landscape applies equally — VIC and NSW restrictions affect all three codes. At VJ Consulting and Education, we regularly see clients who have spent months waiting on a Victorian nomination that was never going to arrive.
Why are Victoria and NSW restricting accountant nominations?
Accounting is one of Australia's largest skilled migration occupation pools. Both Victoria and NSW have historically attracted a disproportionately high number of accountant EOIs — particularly from Chinese-background applicants concentrated in public accounting — creating a structural oversupply in their metropolitan labour markets. State governments nominate occupations where there is genuine local demand that cannot be filled domestically, and when supply overwhelms that demand, they restrict access.
The practical consequence is stark: if you are an accountant whose heart is set on Melbourne or Sydney, a subclass 190 state nomination from VIC or NSW is, for most people, not a realistic pathway in 2026. This is one of the most common and costly misconceptions the team at VJ Consulting and Education encounters during initial consultations.
There are additional structural reasons behind the restrictions. The accounting labour market in both cities is heavily saturated at the entry-to-mid level — precisely where most overseas-trained accountants are positioned. Senior roles in Big 4 firms or corporate treasury are rarely the roles that state governments are trying to fill through skilled migration. Furthermore, the concentration of Chinese-background applicants in public accounting firms creates an internal bottleneck that state governments are aware of.
What points score do accountants need for 190 state nomination?
The points arithmetic for accountants pursuing a 190 is more demanding than it appears on paper. While the minimum threshold for a subclass 190 application is 65 points (including the 5-point state nomination contribution), the actual competitive reality for accountants is significantly higher. Accounting is one of the most crowded occupations in SkillSelect, and state nomination bodies in active states such as SA, ACT, TAS, and WA select candidates who are competitive overall — not just technically eligible.
| Pathway | Typical Base Score Needed | Bonus Points | Effective Score |
|---|---|---|---|
| Subclass 190 (state nomination) | 75–80 | +5 (state) | 80–85 |
| Subclass 189 (independent) | 85+ (minimum observed) | None | 85+ |
For Chinese-background accountants, the points reality is challenging. Most applicants score in the 70–85 range. The single biggest lever available is English — achieving a Superior English result (IELTS 8+ in all bands, or equivalent) adds 20 points to your score, which can be genuinely transformative. Without Superior English, many accountants find themselves in a competitive deadlock.
Other meaningful points levers for accountants include: Australian study requirement (5 points), specialist education qualification (5 points), partner skills or single status (10 points for a skilled partner, or 10 points if single), and credentialled community language (5 points). Age is also a significant factor — applicants aged 25–32 score the maximum 30 age points, and every bracket above 33 costs points.
Is the 491 regional visa a better option than 190 for accountants?
The subclass 491 is a provisional visa, not a permanent one — but for accountants struggling to break through the 80-point ceiling required for a competitive 190, it can be the difference between moving forward and being stuck in EOI limbo for years. After holding a 491 for three years and meeting the regional living and work requirements, accountants can apply for the subclass 191 permanent regional visa.
| Factor | Subclass 190 | Subclass 491 |
|---|---|---|
| Typical base score needed | 75–80 | 60–65 |
| Nomination bonus | +5 points | +15 points |
| Visa type | Permanent (direct) | Provisional (→ 191 PR after 3 years) |
| Regional living requirement | No (for most states) | Yes — must live and work regionally |
| Pathway to PR | Direct | Via subclass 191 after 3 years |
The 491 pathway is genuinely viable for accountants precisely because regional employers have real demand for qualified finance professionals. Large agricultural businesses, mining companies, and regional local governments across areas such as Cairns, Townsville, Geelong, and regional WA often carry genuine financial accounting vacancies. These are roles that regional offices of mid-tier and even Big 4 firms sometimes recruit for as well.
The honest trade-off is lifestyle. Regional areas are not Sydney or Melbourne, and accountants with family or community ties to major cities need to weigh three years of regional living against the points advantages. That said, for applicants in their late 20s or early 30s without established roots, the 491 plus regional work experience can also strengthen a future 189 EOI if they choose not to proceed via the 191.
What conditions do ACT and SA attach to accountant nominations?
Choosing a state based purely on which program is open is only half the decision. The conditions attached to each nomination are obligations you carry after your visa is granted, not just promises made at application time. For accountants, the ACT and SA conditions are among the most commonly misunderstood — and most commonly violated.
ACT (Australian Capital Territory)
The ACT nomination for accountants is tied directly to employment in Canberra. To be nominated, you generally need to demonstrate a genuine connection to the ACT — this typically means having a job offer in Canberra, or being able to show that you have genuine plans to secure employment there. After visa grant, you are expected to work in the ACT. Accountants who obtain ACT nomination and then immediately relocate to Sydney — which is less than three hours away — risk being in breach of their visa conditions.
SA (South Australia)
SA's condition centres on genuine intention to reside in Adelaide or regional South Australia. Unlike the ACT, SA does not always require a job offer at the time of nomination, but it does scrutinise the credibility of your commitment to the state. SA has tightened its assessment of residency intention in recent years, asking for evidence such as rental agreements, family connections, or employer contacts in the state.
| State | Primary Condition | Enforcement Risk if Breached |
|---|---|---|
| ACT | Must work in ACT post-grant | Potential visa cancellation; state can report non-compliance |
| SA | Genuine intention to reside in SA | Nomination may be withdrawn if intent is not demonstrated |
| TAS | Genuine intention to reside in TAS | Similar to SA; Tasmania monitors post-grant residency |
| WA | State-specific criteria | Varies by stream; check current WA requirements |
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