Hmm yes you’re right actually (although I’m talking from a UK standpoint). Maybe I’m conflating the legal requirement to meet certain accounting filing standards vs a requirement for a particular qualification (the qualification being the way to ensure you are fully trained in those standards).
However for companies over a certain size it would be very rare, at least in the UK, to employ someone without formal recognised accounting qualifications.
And for certain accounting practices (auditing accounts for example) then there are actually legal requirements around having qualifications from a recognised body.
So you’re partly right, but for all intents and purposes in the UK at least, there are de facto qualification requirements for working as an accountant. (I would say for anything more than just preparing simple accounts for sole traders or individuals).
This accepted minimum qualification level is not matched in the software development field. Even if “a degree” is listed as required, this can often be sidestepped by being able to prove one’s track record.
My comparison between software development and accounting was somewhat tongue-in-check anyway. I was really just trying to stand up for the accountants :)