The answer to this question depends on the field in which you wish to focus.
Transcriptionists focusing on general transcription are predominantly likely to encounter audio involving native English speakers from Australia, the United Kingdom and New Zealand. It is our experience that transcriptionists whose native language is English and who reside in each of those markets are best able to manage the nuances of accent and local colloquialisms that are present in such files.
Transcriptionists focusing on medical transcription need to be extremely fluent in English although not necessarily native speakers. Along with such fluency they also need to be able to discern English spoken as a second language by speakers from India, China, the former USSR, Egypt, the Philippines, Sri Lanka, the former Yugoslavia, Iraq, Hong Kong, Bangladesh, among many other countries.
Transcriptionists focusing on financial transcription need to be extremely fluent in English although not necessarily native speakers. Along with such fluency they also need to be able to discern English spoken as a second language by speakers from France, Great Britain, China, Germany, Japan, Norway, Taiwan, Singapore, Korea, Hong Kong, India, Spain, among many other countries.
Transcriptionists focusing on minute taking need to be extremely fluent in English although not necessarily native speakers.