ACCOUNTANCY & FINANCE RECRUITMENT

What Post-16 Reform Means for Finance Recruitment in Scotland

 23rd Mar 2026

There's been some new changes across Scotland's post-16 education system, and this could influence how finance roles within the education sector as defined, approved and delivered.

The change in the system is redefining the type of finance capability sought after from professionals, as opposed to increasing hiring volumes.

 

The move towards funding, governance and accountability

The Tertiary Education and Training (Funding and Governance) (Scotland) Act 2026 has introduced a more centralised approach to funding across post-16 education. The Scottish Funding Council (SFC) has taken responsibility for funding all provision, including apprenticeships and national training programmes.

This then helps to expand the scope of financial oversight and reporting. Within finance functions, there is further emphasis moving towards:

  • Funding assurance and compliance
  • Performance and outcomes reporting
  • Alignment with national strategy priorities

For recruitment and staffing, this highlights the types of experience that is becoming increasingly prioritised, in particular where positions are combining finance, planning and performance responsibilities.

 

Transitional change is having an influence on role structure

With the reform across the wider sector being implemented, including Qualifications Scotland being introduced and changes to the inspectorate, has come an organisational structure and government frameworks change.

In practical terms, this means that there are additional finance requirements created around:

  • New reporting frameworks and timelines
  • Control environments and audit readiness
  • Procurement and governance processes

It's not uncommon for this type of working environment to lead to a larger increase in fixed term and programme based roles in order to help support implementation and transition activity, in addition to permanent hires once structures have stabilised.

 

Financial pressure is helping shape how roles are approved

Financial stability reporting highlighted that universities and colleges across Scotland are operating in an "extremely tight fiscal environment" and general downward trends in cash balances. 

Due to this, recruitment is being influenced in two ways:

  • Hiring approvals being doubled down on
  • An increased focus on roles that strengthen forecasting, reporting and cost control

As a result of the above, finance roles are frequently becoming more aligned to areas such as:

  • Scenario modelling and cashflow management
  • Governance reporting and audit support
  • Cost management and efficiency programmes

 

Expectations of finance professionals are broadening

In addition to the recent structural and financial changes, there has been a clear change in the expectations of capabilities among finance professionals.

There's been an emphasis and greater demand for professionals who can:

  • Combine technical accounting with strong communication
  • Support governance and audit processes
  • Contribute to change, transformation and reporting improvements

This reflects the broader responsibilities finance teams are taking on in order to support accountability and decision making across the education sector.

 

In summary

The post-16 reform is having a direct influence on how finance functions are operating and how roles are defined and recruited - it's not just a policy change.

For employers - finance roles are having to be reshaped in their positioning for approval.

For candidates - the growing importance of how experience sitting across finance, governance and organisational change is highlighted.

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