The Foundation Apprenticeship in Accountancy offers senior school pupils during S5 or S6 the opportunity to get an overview of the profession and gain real experience of the world of work while still at school.

It can be studied over one or two years where students learn about key competencies such as recording financial accounting information, book-keeping, preparing financial information and management accounting. In addition to this, students get workplace experience and gain a professional qualification.

Students can take ACCA’s "Recording Financial Transactions" exam which forms part of ACCA’s entry-level Diploma in Financial & Management Accounting qualification.

Download further information about the foundation apprenticeships.

The Modern Apprenticeship trains you to understand the structure and functions of different businesses, as well as create, verify and review accurate financial information.

It is suitable as an entry-level route into ACCA and the accountancy profession and is broken down into Scottish Credit and Qualifications Framework (SCQF) levels 5-8 with each level taking around 9 months to complete.

Apprentices are awarded at each level once they complete a technical qualification and core/career skills modules. The complexity increases at each level with all apprentices developing the core skills required by accountants. This includes building communication, teamworking and problem-solving abilities, as well as technical financial knowledge and how to apply it in the workplace.

The apprenticeship is assessed through a mixture of practical work experience, technical learning and exams. You will sit exams for each module of which there are two each at Levels 5 and 6, and three at Level 8. Your work-based learning will also need to be recorded and evidenced to show how your skills are developing.

Download the course structure for an overview of the complete apprenticeship.

After the apprenticeship

Once you have completed Level 8 of the Modern Apprenticeship you can choose to move on to the Level 11 Graduate Apprenticeship or gain the ACCA Qualification with a learning provider. 

A Graduate Apprenticeship combines a degree and the ACCA qualification and can take up to five years. Upon completion you will gain a Graduate Apprenticeship in Accounting and Finance.

The apprenticeship is available to those aged 17 or over. It can be a natural progression for those who have completed a Foundation or Modern Apprenticeship as well as to school leavers or those in employment.

As a work-based degree, this is a full-time apprenticeship where learning takes place primarily in the place of employment combined with time spent at university.

This accredited, work-based learning programme is more than just a degree. It provides This accredited, work-based learning programme is more than just a degree. It provides:

• The skills to thrive in the future economy such as social intelligence and self-management, innovation, strategic business management, governance, business finance, data, digital and people management.
• 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 your job. You could go on to be anything from accountant, tax specialist and audit manager to internal auditor or tax analyst.

There are two versions of the Graduate Apprenticeship available:

• The Graduate Apprenticeship in BA (Hons) Accounting is delivered through Robert Gordon University. Full details are available on their website.
• The Master of Accountancy Graduate Apprenticeship is delivered through Glasgow Caledonian University. Full details are available on their website.

Both are high quality programmes with slightly different structures.

After the apprenticeship

The Graduate Apprenticeship encompasses the full ACCA qualification. Once completed, if all membership requirements are met – including the 36 months’ practical work experience and the Ethics and Professional Skills Module (EPSM) – you can apply for full ACCA membership.