The only works I can find are two -most work based in EU not UK
There is a number of studies in accounting competence. The link below attest
https://www.researchgate.net/publication/321763723_PROFESSIONAL_COMPETENCIES_OF_ACCOUNTING_SPECIALISTS_IN_THE_OPINION_OF_'FINANCE_AND_ACCOUNTING'_STUDENTS_AT_THE_UNIVERSITY_OF_GDANSK
https://ervet-journal.springeropen.com/articles/10.1186/s40461-015-0022-8
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