The professional accountant is evolving. That’s why our apprenticeships develop future-ready accountants with the digital skills, business acumen, ethical integrity and emotional intelligence to become trusted advisors and add immediate value to your business.
The ACCA Qualification
We’ve built a market-leading blend of professional skills into our world-class accountancy qualification. And as ACCA apprenticeships are built around the ACCA syllabus, you can be assured that your apprentices will be trained to the same standard as someone studying the ACCA Qualification the traditional way.
Balance of off and on-the-job learning
Apprentice training will combine tuition, training, job shadowing and other learning methods. At least 20% of their time will be required to be off the job learning – essentially, learning that’s relevant to their apprenticeship and teaching them new skills, knowledge or behaviours but not during the course of their day-to-day responsibilities.
The 20% off-the-job training requirements can take place in your workplace or outside of it and training is typically delivered by the training provider. So, while off the job learning is often technical in focus, it can also be used for soft skills training and development. It also doesn’t need to be a fixed one day a week, meaning there is flexibility to work around business needs.
Levels of apprenticeship
Our apprenticeships are offered at two levels in England:
Covers the first part of the ACCA Qualification and gives people essential finance and accounting knowledge to help them flourish as a technician or see if they want to progress to chartered certified accountant status. Apprentices are trained to understand the structure and functions of different businesses and build the technical knowledge to support financial planning. They’ll be able to create, verify and review accurate and timely financial information for you.
- Award: ACCA’s Diploma in Accounting and Business.
- Equivalent to: Foundation degree.
- Length: Minimum 12 months, but it’s unlimited to account for business demands. Most complete in 12-18 months.
This is aligned to the full ACCA Qualification, meaning apprentices will explore the drivers of change that are shaping the roles and skillsets of finance professionals.
Apprentices can also become an ACCA member after successfully completing their apprenticeship. They'll need 36 months of practical experience to become a member, some of which they'll gain on their apprenticeship.
They can also continue their progression and study a BSc in Applied Accounting from Oxford Brookes University or an MSc in Professional Accounting from the University of London.
- Award: Professional Accountant, and once eligible, ACCA member.
- Equivalent to: Master’s degree.
- Length: Typically 36 months. But this may vary with prior qualifications and relevant work experience.
Structure of apprenticeships
Your apprentice’s progress and performance will be assessed relating to the development of their skills, knowledge and behaviours. These are monitored and assessed through on-programme and end-point assessments, which are a mixture of practical work experience, technical learning and exams. Once all elements of the apprenticeship have been successfully completed, the apprentice qualifies as an accountancy professional. Then, once all ACCA requirements have been completed as well, they’ll also become a fully-qualified chartered certified accountant.
Module structure of apprenticeships
Exams and assessments
LEVEL 4 - Accountancy Technician Apprenticeship
Throughout the apprenticeship, your apprentice will study for and sit exams for each of the three Applied Knowledge modules. They’ll also take the end point assessments which includes a Technical Role Simulation exam based on real-world scenarios and case studies. They’ll also complete a Portfolio and Reflective Statement, comprising a training log and written reflective statement. They can then submit their portfolio to ACCA for review.
LEVEL 7 - Professional Accountant Apprenticeship
The two main assessment elements are on-programme and end-point assessments. The on-programme assessment includes our Ethics and Professional Skills module, Applied Knowledge and Applied Skills module exams, along with our Strategic Professional exams. The end-point assessment is a project report and ACCA’s Strategic Business Leader exam which tests the application of knowledge and skills in a real-world situation case study. It examines apprentices on all areas of accounting, plus strategy, innovation, risk and change management.
Training providers
The delivery of your apprenticeship is flexible and can be tailored depending on your needs, no matter how large or small a business you have. You can also choose whether your apprenticeship provides training through a local provider on a day-release basis, self-study, online sessions or a combination of all three. We recommend that you talk to your chosen training provider about any requirements you may have, so they can design a programme to suit your business.
We can help you to choose an approved provider from the ESFA’s Register of Training Organisations (RoATP), which is available at gov.uk/esfa
Entry requirements
There are no set entry requirements, but your apprentice must have GCSE Passes in English and Maths when they attempt the end-point assessment. You might also want to set your own additional entry criteria. For information on how to recruit an apprentice, take a look at attracting the right candidates.
Funding
We understand that the cost of training can be a concern, but it shouldn’t be. One of the many benefits of ACCA apprenticeships is that the cost of training is heavily subsidised through the apprenticeship levy. For more details, take a look at our funding page.
Routes to membership and qualification
Whilst Level 7 apprentices are already further down the path, Level 4 apprentices can choose to go on to a number of flexible ACCA pathways to chartered certified status:
- Moving onto the Level 7 Professional Accountant apprenticeship
They can also choose to pursue ACCA chartered certified status via traditional study methods, meaning that they could become an ACCA chartered certified accountant within five years of beginning their Level 4 apprenticeship.
Level 7 apprentices can go on to:
- Gain a BSc in Applied Accounting through Oxford Brookes University
- An MSc in Professional Accounting from the University of London.
By offering a route into this range of development pathways, you'll strengthen your employer brand, attract and retain talent, build loyalty and demonstrate your commitment to the highest professional standards.
For more details, please download the employers' guide to apprenticeships.
