Hi here is an update, as there are many others wondering the same thing.
I have looked at some of the other universities that DD has applied to, and their WA requirements are "do you have a degree/did you go to university" so it clearly varies from one university to another, so as PP have said, the only way to be sure is to contact the admissions team.
They have confirmed that my professional qualifications (CIMA) do not count as higher education, as regardless of the level, these were not done while I was in full time education. Like most people, I did my professional exams while working.
However I did do a 9 month accountancy foundation course, at what was then a college. This was more of a concern to them.
I gave them the details and they went away to investigate. Their determination was that the foundation course, although full time college, was not of a high enough level to stop DD being classed as first to uni.
So for any other accountants or professionals, who did not go to uni, suggest you or preferably your DC email the admissions team (I am in so much trouble with DD for emailing them and not leaving it to her, ooops) to clarify, as it may vary from one institution to another, but I expect you will all be ok.