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 ACCA apprentices are trained to the same standard as someone studying the traditional way. On our apprenticeships, they achieve it through a mix of tuition, training, job shadowing and other learning methods.
Levels of apprenticeship
There are two levels of ACCA apprenticeship available to employers in Scotland through Skills Development Scotland:
This is broken down into Scottish Credit and Qualifications Framework (SCQF) levels 5-8 with each level taking around 9 months to complete. Your apprentice is awarded at each level once they complete a technical qualification and core/career skills modules. Whilst the complexity increases at each level, all apprentices will develop core skills that benefit your business. This includes building communication, teamworking and problem-solving abilities, as well as technical financial knowledge and how to apply it in your business.
Our Graduate Apprenticeships take around 5 years and award your employee with a Graduate Apprenticeship in Accounting. These accredited, work-based learning programmes are aimed at a broad range of sectors and enable apprentices to gain:
- The talent needed to thrive in the future economy, such as social intelligence and self-management, innovation, strategic business management, governance, business finance, data, digital and management skills.
- The specific knowledge and skills needed for the accounting environment, such as legislation and regulatory requirements, financial information, business finance and taxation, assurance, risk and control.
- The professional qualification most appropriate to their individual job. In your business, they could go on to be anything from accountant, tax specialist and audit manager to internal auditor, tax analyst, fund accountant or business recovery manager.
They’re full time, a natural progression from the Modern Apprenticeship and available to new and existing employees aged 17 or over. As Graduate Apprenticeships are work-based degrees, the place of employment is the primary place of learning. However, some time will be spent with the university.
Structure of apprenticeships
Your apprentice’s progress and performance will be assessed in terms of their skills, knowledge and behaviours through 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 become a fully-qualified chartered certified accountant.
Modern Apprenticeship
Your apprentice will sit exams for each of their modules. That’s three at Level 8 and two exams at both Levels 5 and 6. Their work-based learning will also need to be recorded and evidenced to show how their skills are developing.
Graduate Apprenticeship
There are two versions of the Graduate Apprenticeship available:
- The Graduate Apprenticeship in BA (Hons) Accounting is delivered through Robert Gordon University. More details are available on their website.
- The Master of Accountancy Graduate Apprenticeship is delivered through Glasgow Caledonian University. More details are available on their website.
They’re both high quality programmes with slightly different structures, which we’ll be happy to talk you through. Contact us to find out more.
Training providers
The Graduate Apprenticeships are offered by Robert Gordon University and Glasgow Caledonian University.
We recommend that you talk to your training provider and Skills Development Scotland about any requirements for a Modern Apprenticeship so they can design a programme to suit your business.
Entry requirements
For the Modern Apprenticeship your apprentice will need to be at least 16, or 17 years old for the Graduate Apprenticeship, and resident and working in Scotland. You and the training provider might also have your own entry requirements. 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 Skills Development Scotland for Modern Apprenticeships. Graduate Apprenticeships are funded by the Student Awards Agency Scotland (SAAS). For more details, take a look at our funding page.
Routes to membership and qualification
From the level 8 of the Modern Apprenticeship, your employee can choose to go on to one of our flexible pathways to chartered certified accountant status:
- Move onto a Graduate Apprenticeship
- Gaining the ACCA Professional accounting qualification with a learning provider.
The Graduate Apprenticeships encompass the full ACCA qualification and as long as all membership requirements, such as completion of the Ethics and Professional Skills Module and the practical work experience requirements are met, your apprentices can apply for full membership.
For more information about ACCA apprenticeships in Scotland, please download the employers' guide to apprenticeships.
