The Level 3 Assistant Accountant apprenticeship standard has been refreshed after seven years. From social media skills to an end-point assessment that’s more inclusive for neurodiverse students, here’s what you need to know about version 1.2.

A new standard for the Level 3 Assistant Accountant occupation and end-point assessment (EPA) plan goes live on 1 August. It has been refreshed to reflect the new working environments many businesses now find themselves in.

The Assistant Accountant occupational standard and EPA plan is the first update to the standard since 2016 and will incorporate many of the changes which have happened to the accounting profession in recent years, such as the shift to hybrid/flexible working, a greater focus on digital/strategic skills, and increased awareness of mental health, inclusion and neurodiversity.

The Assistant Accountant apprenticeship standard is found in all sectors and industries, ranging from SMEs to large global corporations through to public sector organisations such as the civil service. The activities of an assistant accountant within a workplace typically include data entry, month-end management accounts and year-end financial statements, completing VAT returns or assisting the preparation of tax computations.

The benchmark for the new standard was developed by the Institute for Apprenticeships and Technical Education (IFATE) and has been two years in the making. Here, Kara Mason, who was chair of IFATE’s Trailblazer group, which developed the standard (she also has a day job as director of finance, estates and planning in the East Cheshire NHS Trust) talks us through the main changes:

1. It’s by employers for employers

Kara says: “Hopefully, employers should relate to this new standard more because it’s been written by leaders who regularly employ accounting apprentices [IFATE’s Trailblazer group, which developed the standard was largely formed of employers], rather than an education provider. These employers know the kind of tasks and challenges faced by assistant accountants in the workplace.

Standards such as this give employers the assurance students have a list of competencies that they’re required to do in their job. As for students, it shows them the knowledge, skills and behaviours that they’ll walk away with when completing the course, which will set them on their career paths and hopefully onto the next level of the apprenticeship.”

2. The EPA is more inclusive

Kara says: “One of the biggest updates to the EPA is that we’ve now got a knowledge assessment with 40 multiple-choice questions.”

Previously, the assessment lasted three hours, and apprentices would have used the full time to complete that assessment. Now, 60 minutes has been given for preparation, research and reflection. Students are typically expected to be able to complete the questions in 90 minutes, but they get 150 minutes in total to do the best they can.

Kara adds: “We’ve also made the EPA open book [which allows students to refer to their notes and other materials in the exam; it gives students an opportunity to apply their learning, rather than demonstrating what they remember] so students can take in their textbooks.

Having an open book assessment also helps neurodiverse students [traditional exams can be a barrier for many people with neurodevelopmental conditions such as autism and ADHD], those students whose first language isn’t English and students who have never sat a conventional exam because of the pandemic and would therefore find it stressful.”

3. Funding increased to £12,000

Kara says: “The funding band [the maximum amount the government will contribute towards the qualification for the apprentice] has increased from £8,000 to £12,000 [per student]. This money goes to the training provider to ensure they deliver a quality experience when training the student.”

One of the new Behaviours in the new Assistant Accountant standard is that the student “demonstrates a commitment to personal wellbeing and an awareness of support and resources available”, along with “contributing to cultivating an open, honest, and empathetic work environment.”

Kara says: “This is quite ground-breaking for an apprenticeship. We’re asking the individual to take responsibility for their wellbeing, as well as others.”

AAT’s Level 3 diploma mandated

As part of the review, it was decided to mandate AAT’s Level 3 Diploma in Accounting.

This means employers can now use apprenticeship funding to pay for AAT registration and assessment fees.

4. Diversity and inclusion built-in

The Knowledge element of the new standard requires students to acquire knowledge on “approaches to diversity, inclusion and cultural awareness and their impact on finance and accountancy”. Meanwhile the Behaviours section asks the student “builds strong collaborative working relationships recognising the importance of diversity and inclusion.”

Kara says: “We really wanted to include the importance of diversity and inclusion, and we’re asking students to demonstrate how they’re demonstrating that within the workplace and incorporating into their everyday activities.”

5. Understanding of social media – and its pitfalls…

The Skills section of the standard requires students “communicate using varying approaches and different media methods with an appreciation of the risks and benefits to the business of social media and other digital applications.

Kara says: “With digital, social media and even Teams meetings, students are expected to communicate with colleagues and external customers in a way that I didn’t when starting my career. Such digital skills are all part of our jobs now, especially for younger colleagues. To achieve their apprenticeship qualifications, students will need to demonstrate they’ve got the skills to communicate through social media and other tech, but also understand their risks too.”

6. Increased business awareness

As part of the standard’s Knowledge element, students are asked to understand “the role of accountancy or finance within the organisational business strategy”

Kara says: “The role of accountancy is changing; today accountants are increasingly working as business partners in addition to their traditional tasks. Because students are now expected to operate in different environments, we’ve now included business awareness in the standard.”

7.  Apprentices will have defined duties

Apprentices will now have to complete a set of “occupation duties.” These may span assisting with monthly and year-end reporting of financial accounts, safeguarding for suspicious activities such as anti-money laundering and to “use digital systems safely to ensure the cyber security of the organisation isn’t compromised.”

Kara says: “Setting out core duties is a big change. It speaks to the employer and lets them know what the standard is trying to achieve. It also helps apprentices approach their employer and ask for support with these duties.”

8. The standard is more accessible

Kara says: “The language and presentation of the new framework is less vague than the previous standard. We want the apprentice and training provider to understand what they’re expected to do in their KSBs, or what we’re asking them to do when compiling their portfolio of evidence.”

9. Employers have been consulted throughout

Kara says: “It’s taken us just over two years to bring this standard together. We formed an ‘Accounts System Trailblazer Group’, which consisted of 15-20 representatives, mostly employers but also some training providers. There was a good cross-section representation of employers, spanning large businesses such as Network Rail, SMEs, chartered accountancy practices and public sector organisations such as the NHS and Hampshire County Council – and training providers such as Kaplan. We’ve put the whole standard/framework out to consultation a couple of times, incorporating any comments into the draft.”

Further information

The new Assistant Accountant standard becomes active on 1 August. To read it, head here:

How can employers balance off-the-job training against the needs of the business and the desire to fast-track apprenticeships?

Any employer who wishes to access funding for their apprentice needs to ensure they receive the mandatory six hours per week off-the-job training. This involves the apprentice spending at least six hours per week on developing the Knowledge Skills and Behaviours required in their apprenticeship, often with an external government-approved training provider. It’s here where they’ll learn practical skills such as costing, double-entry bookkeeping and ethical standards.

Since the off-the-job requirement was introduced in 2017, it hasn’t always been popular.

Some businesses have been slow to embrace it, complaining that it’s too restrictive, and that apprentices should not be spending one-fifth of their time away from their desks (especially during busy periods, such as preparing year-end accounts).  According to one survey by the City of London Corporation, more than half (52%) of businesses surveyed said off-the-job training deterred them from hiring apprentices.

Other employers get the balance with on-the-job work tasks wrong, putting pressure on apprentices and creating the potential for burnout as they are pulled in different directions.

But done right, off-the-job training can embed Skills and Behaviours that accelerate progress for both the business and the trainee.

“You could have somebody who whizzes through their AAT exams and be technically capable, but if they don’t have good communication skills, we can’t send them out to a client,” says Helen Organ (main picture), Early Careers Development Manager with major accountancy practice. “Likewise, we can’t have apprentices working within the client team if they don’t have good teamworking skills.”

Success factors

Not all employers put enough thought into the work and study balance. Here are some keys to success:

• Internal systems and rotas are needed to ensure apprentices/trainees receive adequate face-to-face on-the-job training (the EDSK report recommends a minimum of 200 hours).
• Employers need to spend time finding the right training provider to deliver the mandatory 20 off-the-job training.
• Employers need to give apprentices/trainees meaningful work tasks – the EDSK report found many apprentices were doing “dogsbody jobs” such as making tea and answering phones.
• Managers need to relate work to apprentices’ off-the-job training.

So how do businesses design pathways correctly and get the balance right? Here we speak to three managers about how they have made it work.

1. Design the best off-the-job training

If your apprentice finds the off-the-job training too simplistic or too advanced, they’ll either be bored or disengaged when they come into the workplace.

The answer is to make sure your training provider develops an appropriate plan for your apprentices.

Sam Faulkner, recruitment consultant for the Welsh government, says training providers will sometimes need to make adjustments during the programme.

 “Our new recruits were initially struggling with doing the off-the-job training, but our training provider was brilliant in flexing the training offer to suit their needs and providing additional sessions.

“Flexing delivery plans and methods of delivery has been crucial in providing a truly hybrid experience, particularly for those apprentices with home/family commitments who might struggle to attend regular onsite training.” The training provider also included a fast-track session for some of the Welsh government’s Level 2 apprentices, who lacked a finance background and needed extra training.

Steph Simcox, Deputy Chief Finance Officer of Worcestershire County Council, has found it beneficial to stretch trainees.  The council utilises the Level 3 apprenticeship with elements of Level 2 Bookkeeping as a primer. Originally apprentices were spending a day a week with their training provider.

“Our previous trainees felt the training was relatively easy. [So] we increased the off-the-job training to 40% – that’s two days a week with the training provider rather than one!”

Consequently, students are racing through their Level 2 studies in three months, rather than the usual 9-12 months.  “They’ll go onto Level 3 once a week after that… We’re already seeing the benefit: once the apprentices returned to the office, I’ve noticed they now ask more questions when sitting with their mentors.”

2. Plan for presence in the office

As David Fields, Employer Engagement Manager at the Chartered Institute of Public Finance and Accountancy (CIPFA), notes: “We’ve heard of some trainees turning up to an empty office or never meeting their line managers because senior staff are opting to work from home.” This was a problem highlighted in the EDSK report which found some trainees “can go weeks, sometimes months, without receiving any training from a mentor or industry expert.”

The solution? Quite simply, get your apprentices – and their line managers – back into the office. “Communicate with other members of the team, such as line managers and other experience ed colleagues, so they know part of their role is to train, mentor and support apprentices. Maybe a rota system will work best for your team, for example, with all finance staff coming into the workplace on two designated days every week. Unfortunately, you can’t leave it up to the trainee to decide when they should come into the office.”

3. Help line managers link up learning

Your apprentices may struggle to connect learnings from their off-the-job training within the application in the workplace.  

It’s crucial that line managers are well prepared. The employer needs to invest in training so they are properly attuned to the apprenticeship programme.

“Line managers connect the dots,” Fields explains. “It’s crucial they’re part of this conversation. They need to speak with the apprentice about what they’ve been learning in college, and the experiences they’re having within the office. Also, ensure that line managers allow apprentices to see what other jobs within the finance department entail.

“Giving the apprentice the opportunity to sit with the person doing VAT returns is a great way to understand the complexities of VAT, for example.”

Faulkner agrees: “To get the best out of our apprentices, we realise there needs to be a high level of investment and nurturing in our line managers too. Line managers should ring-fence time for their apprentices to undertake learning.”

Worcestershire County Council has given one employee the role of ‘apprenticeship mediator’ in addition to his day job. Simcox explains: “Sometimes apprentices get the theory [from off-the-job training] but don’t know how to relate this theory into practice. Our apprenticeship coordinator helps trainees make the link between what they’re studying on the syllabus such as income/expenditure accounts, and where they’re most likely to use that skill within the workplace. It helps make the studies ‘real’ for apprentices.”

4. Nurture motivation in the business

If apprentices feel they’re doing low-level work they will start to wonder if their qualification can ever lead to an exciting career.

The solution? Allocating a more senior ‘buddy’ to the apprentice. “Our apprentices receive a ‘buddy’ [an employee who is their professional senior by a year or two],” says Simcox. “It shows them that maybe this time next year, they could be achieving so many great things at work.”

It can also help with any professional questions the apprentice may have, says Faulkner. “Our apprentices are buddied up with a peer from a previous cohort, so if they have any concerns, they can raise them,” he says. “These are then fed back and dealt with quickly.”

Meanwhile, rotating apprentices among different departments gives them the opportunity to sample different jobs within the workplace, perhaps finding a role that suits them. “Our trainees are on a rotating apprenticeship: rather than spending two years sitting with the same team, they spend six months working with different departments, such as our internal audit service, transactional service,” says Simcox. “After 18 months, these apprentices should have a better idea of what they’d like to do with their career. For example, some people prefer working in customer-facing environments; others with spreadsheets and systems.”

Also, try making any on-the-job learning ‘fun’, says Fields, “Create a fun environment where apprentices can meet people in real life, and not on Zoom. Team lunches, meetings and away-days all work well.”

5. Foster interaction between your apprentices

Giving apprentices the freedom to establish their own initiatives can be inspiring. The apprentices at Worcestershire County Council had an interesting idea – which Simcox let them develop, as she explains here.

“During the pandemic, we had a group of 10 apprentices who decided they wanted weekly training meetings, which they would chair themselves,” she says. “They set the agenda for these meetings, invited guests such as senior managers to speak, and took notes. They also set up their own WhatsApp groups and social networking. As a result, they became a close group which learned from each other, The experience of chairing meetings boosted their confidence too.”