Combining workplace experience with structured learning, ACCA apprenticeships build the skills, knowledge and behaviours needed to thrive in modern finance roles.
ACCA apprenticeships are available at two levels in England:
- ACCA Professional Accounting Technician Apprenticeship - Level 4
- ACCA Accountancy Professional Apprenticeship - Level 7
ACCA Professional Accounting Technician Apprenticeship - Level 4
This covers the first part of the ACCA Qualification and as it is fully funded for all ages, it can be used to part-fund the main ACCA qualification. It 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 8 months, but it’s unlimited to account for business demands. Most complete in 12-18 months.
- Level 4 module structure diagram
There is also the opportunity to add in extra units to the Level 4 Apprenticeship, either tailored content using ACCA Learning, covering topics such as Data Analytics and AI. Public sector organisations can also include the Certificate in Public Financial management.
Exams and assessments:
Throughout the apprenticeship, your apprentice will study for and sit exams for each of the three Applied Knowledge subjects, as well as our Foundations in Professionalism e-learning module, where apprentices learn how to act professionally and ethically as a finance professional. They’ll also take the end point assessments which consist of the Role Scenario Assessment, a closed-book exam which consists of four tasks. and a Professional Discussion, which is a formal two-way conversation between an apprentice and an assessor.
ACCA Accountancy Professional Apprenticeship - Level 7
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.
Please note that from 1st January 2026, Level 7 Apprenticeship funding is only available for students under 22 at the time they start their course.
- Award: Accountancy Professional, 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.
- Level 7 module structure diagram
Exams and assessments:
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 the size of your organisation. 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.
Please contact us for introductions to our providers who offer ACCA apprenticeships.
Entry requirements
There are no set entry requirements, however:
- If your apprentice is aged between 16 and 18 (inclusive) at the start of their apprenticeship, they must have GCSE passes in English and Maths when they attempt the end-point assessment.
- If your apprentice is aged 19 and over at the start of their apprenticeship, GCSE passes in English and Maths are optional and evidence is not required to be submitted when the apprentice passes through Gateway.
You might also want to set your own additional entry criteria. For information on how to recruit an apprentice, see 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.
Off the job training
The UK government is no longer enforcing a 20% off-the-job (OFJ) training requirement for all apprentices.
Key changes and details:
- Minimum hours: A minimum of six hours of off-the-job (OTJ) training is required per week for full-time apprentices.
- Part-time apprentices: For part-time apprentices, the OTJ hours are prorated, meaning the 20% rule continues to apply to their reduced working hours.
What counts as OTJ training:
Off-the-job training is not just classroom-based; it can include a variety of activities such as:
- Studying at a college or university or with a training provider
- Online courses and simulations
- Shadowing colleagues and mentoring
- Industry visits
- Learning support and writing assessments
Flexibility in delivery:
OTJ training can be delivered in various ways, such as one day a week, parts of a working day, or blocks of time, and can happen at the workplace, a training provider, or online.
English and Maths:
Studying for functional skills, such as English and maths, does not count towards the minimum off-the-job training requirement.
Employer incentives
The government operates a number of schemes to incentivise employers to hire young apprentices.
- Employers and training providers could get £1,000 each for taking on an apprentice who is either aged 16 to 18 years old, or aged 19 to 25 years old and has an education, health and care (EHC) plan or has been in the care of their local authority.
- Employer’s NI: exemption for employees under 21, and on all apprentices under 25
- Non-levy employers' apprenticeship incentive: £2,000 for non-levy employers hiring apprentices aged 16-24, paid in two instalments. Apprenticeship starts from 1 October and have to be a new hire in the last three months, i.e. from 1 July.
Apprenticeships will be 100% funded for learners up to age 24 (increased from 21).
For more information about incentive payments, visit the gov.uk website.
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 Accountancy Professional apprenticeship. Only funded for those aged under 22 at the start of the course.
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:
- 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.
