Accounting finance manager

Key information

Status: Approved for delivery
Reference: ST1303
Version: 1.0
Level: 6
Degree: integrated degree
Typical duration to gateway: 36 months
Typical EPA period: 4 months
Maximum funding: £27000
Route: Legal, finance and accounting
Date updated: 23/02/2023
Approved for delivery: 21 February 2023
Lars code: 698
EQA provider: Office for Students
Example progression routes:
- Accountancy or taxation professional
Review:
This apprenticeship standard will be reviewed after three years

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Apprenticeship summary

Overview of the role

Manage and implement accounting, finance systems and processes.

Occupation summary

This occupation is found in organisations of all sizes (small, medium, large, and global), in public, private, and third sectors. They generally work in the accounts/finance department of an organisation or a professional accountancy firm. The broad purpose of the occupation is to manage and implement accounting, finance systems and processes that support decision-making in-line with strategy by applying technical and technological knowledge and skills to all aspects of accounting and finance within an organisation. This may include: managing operations of the accounting/finance function; supporting senior management/other departments by providing timely financial information and reports; ensuring compliance with: internal controls, HMRC, legislation, regulations, ethical and professional codes; monitoring the efficient, effective, and economical, working of all systems using the most appropriate technology; problem-solving, making recommendations, and giving advice to internal or/and external clients. In their daily work, an employee in this occupation interacts with a wide range of internal and external stakeholders, including directors and senior managers, clients and customers, suppliers, lenders, government agencies, auditors, and other professionals. A typical day could include being in an office environment overseeing data entry, control account reconciliations, budgeting and forecasting, trend analysis, monthly, quarterly, yearly reporting, researching and recommending solutions for decision makers. An Accounting and Finance manager will work both independently as well as working in or leading teams. They play a pivotal role in bridging the gap between strategic and operational levels of an organisation by employing a broad range of knowledge and skills: technical, technological, and interpersonal. An employee in this occupation will be responsible for contributing to and implementing business plans and strategy, as decided upon by senior management, as well as managing the systems and operations used to realise them. This involves: overseeing operations, monitoring, analysing, and controlling systems and procedures, ensuring the efficient, economic, and effective use of resources; managing the budgetary process, analysing variances, researching and explaining change, and making recommendations; the monitoring and controlling of cash flows, spotting trends, and forecasting requirements; and will be involved in training and recruiting staff in line with strategy. They will conduct regular and detailed analysis of data and provide regular financial and management information as required by internal and external stakeholders.
In a larger organisation the Accounting and finance manager may report to a finance director (a professional accountant), whereas in a smaller organisation they could be the most senior technical specialist, reporting to a (non-technical) senior manager such as a chief executive. In a professional practice environment, they may report to a senior manager, director or partner.
Typically they will be responsible for the accounting and finance function and oversee the operations thereof. This may mean they lead a team of accounts, finance and tax technicians managing day to day operations as required.

Typical job titles include:

Accounting and finance manager Accounts manager Accounts semi-senior Accounts senior Company accountant Credit controller Finance manager Financial accountant Financial controller Reporting accountant Systems accountant

Duties

Duty 1 Manage financial accounting, monitoring, and reporting systems, procedures, and internal controls in line with changes in technology including automation, artificial intelligence, cloud-based applications and making tax digital.
Duty 2 Analyse financial and non-financial data on competitors, stakeholders, and market trends, and make recommendations for future action.
Duty 3 Manage accounting and financial systems for cyber security and data integrity.
Duty 4 Ensure that all operations and systems are compliant with all relevant legislation, regulations, and codes of governance and professional ethics. Ensuring understanding of the duties and responsibilities of the Accounting and Finance Manager.
Duty 5 Conduct periodic accounting and finance reconciliations, reviews and evaluations to ensure records are accurate and resources are used efficiently, effectively and economically.
Duty 6 Manage the budgetary process, analyse variances, research and explain change, and make recommendations accordingly.
Duty 7 Proactively monitor, interpret, and control cash flows, spot trends and forecast requirements.
Duty 8 Collate and produce accurate financial and accounting management reports to specific deadlines and support internal managers or external clients to understand financial information to facilitate decision making.
Duty 9 Oversee and manage the production of tax computations and returns for HMRC in line with making tax digital (MTD) and advise internal managers and external clients of their obligations.
Duty 10 Liaise with internal and external auditors to ensure annual monitoring and reporting requirements are satisfied.
Duty 11 Contribute to the implementation of organisation strategy, business plans, and business planning, by using accounting and finance and system-wide applications to provide robust evidence for effective decision making.
Duty 12 Analyse and interpret a wide range of financial information for internal and external stakeholders.
Duty 13 Research, analyse, and report on factors influencing business performance, and make recommendations. For example: ways to reduce costs, improve profitability, improve quality, customer satisfaction, efficiency, productivity, and sustainabilty.
Duty 14 Research and identify sources of finance, demonstrate an awareness of risk, be able to assist in arranging new sources of finance, and maintaining existing lines of credit and credit relationships.
Duty 15 Manage the credit control function, which involves understanding the legal framework, maintaining receivables (Sales Ledger), cash flow, and customer relationships.
Duty 16 Develop and maintain internal controls that monitor and manage financial risk to safeguard the organisations assets and mitigate liabilities.
Duty 17 Understand the importance of external relationships to the organisation and be able to maintain them. These relationships could include: clients, customers, suppliers, auditors, solicitors, bankers and statutory organisations such as the HMRC, Companies House and the Financial Conduct Authority.
Duty 18 Recruit, train, appraise, mentor and be responsible for the day-to-day management of their accounting and finance team.

Apprenticeship summary

ST1303, accounting finance manager level 6

This is a summary of the key things that you – the apprentice and your employer need to know about your end-point assessment (EPA). You and your employer should read the EPA plan for the full details. It has information on assessment method requirements, roles and responsibilities, and re-sits and re-takes.

What is an end-point assessment and why it happens

An EPA is an assessment at the end of your apprenticeship. It will assess you against the knowledge, skills, and behaviours (KSBs) in the occupational standard. Your training will cover the KSBs. The EPA is your opportunity to show an independent assessor how well you can carry out the occupation you have been trained for.

Your employer will choose an end-point assessment organisation (EPAO) to deliver the EPA. Your employer and training provider should tell you what to expect and how to prepare for your EPA. 

The length of the training for this apprenticeship is typically 36 months. The EPA period is typically 4 months.

The overall grades available for this apprenticeship are:

fail

pass

merit

distinction

When you pass the EPA, you will be awarded your apprenticeship certificate.

EPA gateway

The EPA gateway is when the EPAO checks and confirms that you have met any requirements required before you start the EPA. You will only enter the gateway when your employer says you are ready.

The gateway requirements for your EPA are:

achieved English and mathematics qualifications in line with the apprenticeship funding rules

for the professional discussion underpinned by a portfolio, you must submit a portfolio of evidence

passed any other qualifications listed in the occupational standard

For the accounting finance manager, the qualification required is:

Accounting Finance Manager Degree

Assessment methods

Project with report

You will complete a project and write a report. You will be asked to complete a project. The title and scope must be agreed with the EPAO at the gateway. The report should be a maximum of 4000 words (with a 10% tolerance).

You will have 6 weeks to complete the project and submit the business case to the EPAO.

You need to prepare and give a presentation to an independent assessor. Your presentation slides and any supporting materials should be submitted at the same time as the project output. The presentation with questions will last at least 30 minutes. The independent assessor will ask at least 5 questions about the project and presentation. The EPAO will confirm where and when each assessment method will take place.

Professional discussion

You will have a professional discussion with an independent assessor. It will last 45 minutes. They will ask you at least 10 questions. The questions will be about certain aspects of your occupation. You need to compile a before the EPA gateway. You can use it to help answer the questions.

Who to contact for help or more information

You should speak to your employer if you have a query that relates to your job.

You should speak to your training provider if you have any questions about your training or EPA before it starts.

You should receive detailed information and support from the EPAO before the EPA starts. You should speak to them if you have any questions about your EPA once it has started.

Reasonable adjustments

If you have a disability, a physical or mental health condition or other special considerations, you may be able to have a reasonable adjustment that takes this into account. You should speak to your employer, training provider and EPAO and ask them what support you can get. The EPAO will decide if an adjustment is appropriate.

Professional recognition

This apprenticeship aligns with Institute of Financial Accountants for Intermediate Level

Please contact the professional body for more details.

Print occupational standard

Details of the occupational standard

Occupation summary

Typical job titles include:

Occupation duties

Duty	KSBs
Duty 1 Manage financial accounting, monitoring, and reporting systems, procedures, and internal controls in line with changes in technology including automation, artificial intelligence, cloud-based applications and making tax digital.	K1 K2 K3 S1 S2 B1 B4 B5 B6 B7
Duty 2 Analyse financial and non-financial data on competitors, stakeholders, and market trends, and make recommendations for future action.	K4 K5 S3 S4 B2 B3 B4 B7
Duty 3 Manage accounting and financial systems for cyber security and data integrity.	K6 K7 S5 S6 B1 B4
Duty 4 Ensure that all operations and systems are compliant with all relevant legislation, regulations, and codes of governance and professional ethics. Ensuring understanding of the duties and responsibilities of the Accounting and Finance Manager.	K8 K9 S7 S8 B5 B6
Duty 5 Conduct periodic accounting and finance reconciliations, reviews and evaluations to ensure records are accurate and resources are used efficiently, effectively and economically.	K10 S9 B1 B5
Duty 6 Manage the budgetary process, analyse variances, research and explain change, and make recommendations accordingly.	K11 K12 S10 S11 B1 B2 B3 B4
Duty 7 Proactively monitor, interpret, and control cash flows, spot trends and forecast requirements.	K13 K14 S12 S13
Duty 8 Collate and produce accurate financial and accounting management reports to specific deadlines and support internal managers or external clients to understand financial information to facilitate decision making.	K15 K16 S14 S15 B1 B2 B4
Duty 9 Oversee and manage the production of tax computations and returns for HMRC in line with making tax digital (MTD) and advise internal managers and external clients of their obligations.	K17 K18 K19 K20 S16 S17 S18 S19 B1 B3 B4 B6
Duty 10 Liaise with internal and external auditors to ensure annual monitoring and reporting requirements are satisfied.	K21 S20 B4
Duty 11 Contribute to the implementation of organisation strategy, business plans, and business planning, by using accounting and finance and system-wide applications to provide robust evidence for effective decision making.	K22 K23 S21 S22 B4 B7
Duty 12 Analyse and interpret a wide range of financial information for internal and external stakeholders.	B2 B4 B7
Duty 13 Research, analyse, and report on factors influencing business performance, and make recommendations. For example: ways to reduce costs, improve profitability, improve quality, customer satisfaction, efficiency, productivity, and sustainabilty.	K24 K25 S23 S24 B1 B2 B6 B7
Duty 14 Research and identify sources of finance, demonstrate an awareness of risk, be able to assist in arranging new sources of finance, and maintaining existing lines of credit and credit relationships.	K26 K27 S25 S26 B1 B2 B3 B4 B5 B6 B7
Duty 15 Manage the credit control function, which involves understanding the legal framework, maintaining receivables (Sales Ledger), cash flow, and customer relationships.	K28 K29 S27 S28 B1
Duty 16 Develop and maintain internal controls that monitor and manage financial risk to safeguard the organisations assets and mitigate liabilities.	K30 K31 S29 S30 B1 B3 B7
Duty 17 Understand the importance of external relationships to the organisation and be able to maintain them. These relationships could include: clients, customers, suppliers, auditors, solicitors, bankers and statutory organisations such as the HMRC, Companies House and the Financial Conduct Authority.	K32 K33 S31 S32 B3 B4 B5 B6 B7
Duty 18 Recruit, train, appraise, mentor and be responsible for the day-to-day management of their accounting and finance team.	K34 K35 S33 S34 B4 B7

KSBs

Knowledge

K1: The regulatory framework of financial accounting that apply to sole traders, partnerships, companies, charities, and public sector organisations. Back to Duty

K2: Accounting concepts and standards in UK GAAP and IFRS as applicable to sole traders, partnerships, companies, charities, and public sector organisations. Back to Duty

K3: The technology available for financial accounting, reporting, and internal controls. For example, iXBRL Back to Duty

K4: Approaches to analysing issues relating to competitors, stakeholders and market trends. For example ratio analysis, trend analysis, stakeholder analysis, competitor analysis. Back to Duty

K5: Approaches to data analytics using technology to visualise findings from the analysis of financial and non-financial data from internal and external sources. Back to Duty

K6: The requirements of the data commissioner under GDPR, and other stakeholders. Back to Duty

K7: Digital technology and protocols to protect data from cyber attacks and data corruption. Back to Duty

K8: The principles of legal, professional, and ethical frameworks including regulations regarding money laundering, criminal finance, data protection, health and safety, computer misuse and cybercrime. Back to Duty

K9: The principles of digital systems management to ensure they are compliant with all relevant legal, professional and ethical frameworks. Back to Duty

K10: The principles and significance of reconciling internal system records with external information sources such as banks and suppliers. Back to Duty

K11: The purpose and techniques of budgeting and forecasting required to manage revenue, expenditure and cash flow. Back to Duty

K12: The use of digital technology to compile, manage and report on budgets Back to Duty

K13: Approaches to creating cash flow forecasts. Back to Duty

K14: The use of digital technology to forecast, monitor and report on movements in an organisations' cash flows. Back to Duty

K15: Approaches used to analyse the financial and non-financial impact of management decisions. Back to Duty

K16: The use of digital technology to provide management reports to assist decision making. Back to Duty

K17: The importance of taxation in society and its impact on government policy. Back to Duty

K18: The relationship of UK taxation to the accounting and finance function within organisations. Back to Duty

K19: Implications for taxation reporting and obligations of organisational or client decision making. Back to Duty

K20: Principles of digital technology used to process data and fulfil organisational and HMRC digital taxation reporting requirements. Back to Duty

K21: The importance of the internal and external audit function and the significance of providing information requested from the audit teams to fulfil their duties. Back to Duty

K22: Strategic planning techniques that are used by organisations to analyse, develop, and implement strategy. Back to Duty

K23: Approaches to digital technology used to analyse, communicate, monitor and report on implementing strategy and meeting strategic objectives. Back to Duty

K24: Approaches to identify and evaluate quantitative and qualitative factors that influence business performance. Back to Duty

K25: The use of technology to collect, analyse and communicate quantitative and qualitative data. Back to Duty

K26: The sources of finance that are available to organisations. Back to Duty

K27: Approaches to using technology to identify and apply for finance and maintain credit relationships. Back to Duty

K28: The legal and organisational framework for managing receivables, credit control, and internal and external relationships. Back to Duty

K29: Approaches to using technology that manages credit control for internal and external stakeholders. Back to Duty

K30: The principles and practice of designing, implementing and maintaining internal controls that mitigate risk and prevent issues, such as with quality, accuracy, fraud, cyber-attacks, or other irregularity. Back to Duty

K31: Approaches to internal controls for both manual and digital systems and processes, with consideration for the control environment. Back to Duty

K32: Approaches to managing external relationships that affect the organisation. Back to Duty

K33: Approaches to digital technology to produce relevant information for stakeholder reports such as Integrated Reporting or Environmental Social and Governance (ESG) reports. Back to Duty

K34: Principles of effective staff recruitment, training, appraisal, mentoring and management. Back to Duty

K35: Approaches to use of digital technologies to appraise, monitor and manage staff. Back to Duty

Skills

S1: Prepare financial statements, or extracts thereof, in accordance with International Financial Reporting Standards (IFRS) and UK Generally Accepted Accounting Practice (GAAP). Back to Duty

S2: Identify and use appropriate digital technology to achieve desired outputs in the context of producing statutory of financial reports. Back to Duty

S3: Analyse financial and non-financial internal data and compare with benchmark data such as from competitors, stakeholders, and market trends. Back to Duty

S4: Use data analytics tools, visualise findings, make evidenced-based recommendations for future action and communicate them. Back to Duty

S5: Interpret and implement the latest guidance on secure data management to satisfy the requirements of the Data Commissioner and GDPR. Back to Duty

S6: Implement protocols and technology that minimise risks to data integrity and cyber security. Back to Duty

S7: Evaluate internal and external factors relevant to the operational compliance of the organisation with all necessary legal, professional and ethical frameworks. Back to Duty

S8: Apply the principles of digital systems management to ensure continued compliance with all relevant frameworks applicable to the organisation. Back to Duty

S9: Analyse and interpret the reasons for differences between internal and external source documentation and produce reconciliations that clearly identify those differences and required actions. Back to Duty

S10: Create budgets and forecasts using the most appropriate tools and techniques. Back to Duty

S11: Interpret budget reports to evaluate the reliability of forecasts and to identify variances which require further action. Back to Duty

S12: Calculate and interpret cash flow forecasts. Back to Duty

S13: Interpret cash flow reports and identify future action required to manage cash balances. Back to Duty

S14: Apply management accounting techniques to assist decision making within the organisation. Back to Duty

S15: Interpret management reports, and utilise a variety of media, including verbal communication, to deliver advice that impacts management decisions. Back to Duty

S16: Interpret and apply HMRC rules and guidance to produce tax calculations and statutory returns. Back to Duty

S17: Implement and manage systems and processes that gather the information required by HMRC. Back to Duty

S18: Analyse and summarise organisational or client decision making and the impact on taxation reporting and obligations. Back to Duty

S19: Implement and manage the technology to satisfy HMRC reporting requirements for digital taxation. Back to Duty

S20: Produce the information required by internal and external auditors in a clear format. Back to Duty

S21: Evaluate strategic options, taking into consideration the impact of internal and external factors. Back to Duty

S22: Develop, communicate, and deliver operational plans that meet strategic objectives; being able to set targets and KPIs, manage resources, and monitor and measure outcomes to establish operations effectively, efficiently and economically. Back to Duty

S23: Ability to interpret quantitative and qualitative data in order to assess business performance, and utilise a variety of media, including verbal communication that demonstrates emotional intelligence, to make recommendations. Back to Duty

S24: Analyse and interpret the process of how data is collected, extracted, analysed and reported. Back to Duty

S25: Evaluate the impact of different sources of finance on an organisation, including risk and recommend appropriate finance options. Back to Duty

S26: Advise organisations and implement technology to raise finance and maintain credit relationships. Back to Duty

S27: Design and manage a compliant credit control system that meets strategic objectives regarding customers, insurers, and cash flow. Back to Duty

S28: Implement technology that enables delivery of a credit control system that meets strategic objectives. Back to Duty

S29: Analyse, design, implement, communicate, monitor and review internal control systems and processes that mitigate risk, including error, fraud, and cyber risks. Back to Duty

S30: Document organisational manual and digital internal controls, identify weaknesses, and make practical recommendations for improvement. Back to Duty

S31: Develop and maintain effective relationships with internal and external stakeholders. Back to Duty

S32: Identify relevant information to be included in reports used by stakeholders. Back to Duty

S33: Identify potential improvements to HR policies and activities such as recruitment, training, appraisal, mentoring or management. Back to Duty

S34: Evaluate the effectiveness of digital technology used to appraise, monitor and manage staff. Back to Duty

Behaviours

B1: Conscientious and diligent attention to detail that strives for completeness and accuracy. Back to Duty

B2: Rigorous and empirical approach to the analysis of data and research the facts and gathering expert opinion before recommending action. Back to Duty

B3: Committed to continuing professional development (CPD) by keeping up to date with the latest legislation, releases from standard setters, the latest advances in, and applications of, digital technology as applicable to accounting and finance and guidance from HMRC. Back to Duty

B4: Objective and capable of independent and team working, committed to a reflective approach and therefore continuous improvement of internal and external relationships, including reviewing their own performance and performance of their team. Back to Duty

B5: Act with professional scepticism including a questioning mind, being alert to conditions which may indicate a possible misstatement due to error or fraud and a critical assessment of evidence. Back to Duty

B6: Act with professional judgment and values. Apply ethical standards in making informed decisions about the courses of action that are appropriate to their business or their client including acting in the public interest. Back to Duty

B7: Creative, innovative and enterprising when seeking solutions to business needs. Positive and adaptable, responding well to feedback and need for change. Open to new ways of working and new management theories. Back to Duty

Qualifications

English and Maths

Apprentices without level 2 English and maths will need to achieve this level prior to taking the End-Point Assessment. For those with an education, health and care plan or a legacy statement, the apprenticeship’s English and maths minimum requirement is Entry Level 3. A British Sign Language (BSL) qualification is an alternative to the English qualification for those whose primary language is BSL.

Other mandatory qualifications

Accounting Finance Manager Degree

Level: 6 (integrated degree)

This is an integrated degree apprenticeship where a new integrated degree will be created once the apprenticeship standard and EPA have been approved

Professional recognition

This standard aligns with the following professional recognition:

Institute of Financial Accountants for Intermediate Level

Print EPA plan

End-point assessment plan

V1.0

Introduction and overview

This document explains the requirements for end-point assessment (EPA) for the accounting finance manager degree-apprenticeship. End-point assessment organisations (EPAOs) must follow this when designing and delivering the EPA.

Accounting finance manager apprentices, their employers and training providers should read this document.

A degree-apprenticeship enables the awarding of a degree within the achievement of an apprenticeship. This means the degree learning outcomes must be aligned with the knowledge, skills and behaviours (KSBs) in the apprenticeship. Therefore, the apprenticeship and the degree must be completed, passed and awarded together to achieve the accounting finance manager degree-apprenticeship.

The apprentice must complete their training and meet the gateway requirements before starting their EPA. The EPA will assess occupational competence.

A degree-apprenticeship must be delivered by a Higher Education Provider (HEP) that is on both the register of apprenticeship training providers (RoATP) and the register of end-point assessment organisations (RoEPAO). The apprentice's employer must select an HEP who is on both registers.

If the HEP is using a credit framework, the EPA must contribute to the total credit value, and must be delivered in accordance with this assessment plan. However, the number of credits devoted to EPA may vary across HEP’s. The recommended EPA contribution is one twelfth of the total credit value.

A full-time accounting finance manager apprentice typically spends 36 months on-programme (this means in training before the gateway). The apprentice must spend at least 12 months on-programme and complete the required amount of off-the-job training in line with the apprenticeship funding rules.

This EPA should then be completed within an EPA period lasting typically 4 months.

Occupational competence is outlined by the EPA grade descriptors and determined, when assessed in accordance with this EPA plan, by an independent assessor who is an occupational expert and confirms the overall EPA grade.

Assessment method 1 - project report with presentation, questions and answers:

fail

pass

distinction

Assessment method 2 - professional discussion underpinned by a portfolio:

fail

pass

distinction

The result from each assessment method is combined to decide the overall apprenticeship grade. The following grades are available for the apprenticeship:

fail

pass

merit

distinction

EPA summary table

On-programme - typically 36 months	The apprentice must: complete training to develop the knowledge, skills and behaviours (KSBs) outlined in this apprenticeship’s occupational standard complete training towards English and mathematics qualifications in line with the apprenticeship funding rules complete training towards the qualification listed in the accounting finance manager degree-apprenticeship except undertaking the EPA. The qualification required is: To have passed all of the Accounting Finance Manager Degree modules apart from the End Point Assessment. compile a portfolio of evidence
End-point assessment gateway	The apprentice’s employer must be content that the apprentice has attained sufficient KSBs to complete the apprenticeship. The apprentice must: confirm they are ready to take the EPA have achieved English and mathematics qualifications in line with the apprenticeship funding rules have completed and passed all required elements of the accounting finance manager degree-apprenticeship except the EPA For the professional discussion underpinned by a portfolio, the apprentice must submit a portfolio of evidence. the apprentice should submit a proposed project title and scope of project for agreement with their employer in advance of submitting their proposal to the EPAO. The apprentice must submit the gateway evidence to their EPAO, including any organisation specific policies and procedures requested by the EPAO.
End-point assessment - typically 4 months	The grades available for each assessment method are below Project report with presentation, questions and answers: fail pass distinction Professional discussion underpinned by a portfolio: fail pass distinction Overall EPA and apprenticeship can be graded: fail pass merit distinction
Professional recognition	This degree-apprenticeship aligns with: Institute of Financial Accountants for Intermediate Level. The apprentice, on completion of this degree-apprenticeship, will fully or partially satisfy the requirements for registration at this level.
Re-sits and re-takes	Re-take and re-sit grade cap: distinction Re-sit timeframe: typically 2 months Re-take timeframe: typically 4 months

Duration of end-point assessment period

The EPA is taken in the EPA period. The EPA period starts when the EPAO confirms the gateway requirements have been met and is typically 4 months.

The EPAO should confirm the gateway requirements have been met and the EPA should start as quickly as possible.

EPA gateway

The apprentice’s employer must be content that the apprentice has attained sufficient KSBs to complete the apprenticeship. The employer may take advice from the apprentice's training provider, but the employer must make the decision. The apprentice will then enter the gateway.

The apprentice must meet the gateway requirements before starting their EPA.

They must:

confirm they are ready to take the EPA
have achieved English and maths qualifications in line with the apprenticeship funding rules

have completed and passed all the Accounting Finance Manager Degree modules apart from the End Point Assessment.

submit a portfolio of evidence for the professional discussion underpinned by a portfolio

Portfolio of evidence requirements:

The apprentice must compile a portfolio of evidence during the on-programme period of the apprenticeship. It should only contain evidence related to the KSBs that will be assessed by this assessment method. It will typically contain 18 discrete pieces of evidence. Evidence must be mapped against the KSBs. Evidence may be used to demonstrate more than one KSB; a qualitative as opposed to quantitative approach is suggested.

Evidence sources may include:

workplace documentation and records, for example:
workplace policies and procedures
witness statements
annotated photographs
video clips (maximum total duration 15 minutes); the apprentice must be in view and identifiable

This is not a definitive list; other evidence sources can be included.

The portfolio of evidence should not include reflective accounts or any methods of self-assessment. Any employer contributions should focus on direct observation of performance (for example, witness statements) rather than opinions. The evidence provided should be valid and attributable to the apprentice; the portfolio of evidence should contain a statement from the employer and apprentice confirming this.

The EPAO should not assess the portfolio of evidence directly as it underpins the professional discussion. The independent assessor should review the portfolio of evidence to prepare questions for the professional discussion. They are not required to provide feedback after this review.

The apprentice must submit the gateway evidence to their EPAO, including any organisation specific policies and procedures requested by the EPAO.

Order of assessment methods

The assessment methods can be delivered in any order.

The result of one assessment method does not need to be known before starting the next.

Project report with presentation, questions and answers

Overview

The project assessment method involves the apprentice completing a significant and defined piece of work that has a real business application and benefit. This process may include for example, research, analysis and the completion of tasks or activities to achieve the outcome. The assessment method will have an output at the end of the defined piece of work. The work completed for the project assessment method must meet the needs of the employer’s business and be relevant to the apprentice’s occupation and apprenticeship.

This assessment method has 2 components:

completion of the defined piece of work for the project with a project output
completion of the defined piece of work for the presentation with questions and answers

Together, these components give the apprentice the opportunity to demonstrate the KSBs mapped to this assessment method. They are assessed by an independent assessor.

Rationale

Accounts and finance managers need to present accounts and financial data and recommedations communicating clearly in writing, and to plan, deliver and evaluate discrete projects putting organisational requirements into practice. They must be able to devise, apply and explain the rationale behind methods for solving problems, testing ideas and setting out options for stakeholders. They need to demonstrate a practical understanding of the impacts of digital technologies in their organisation.

• they are required to be concise and precise in their use of language in written and verbal communication and demonstrate clarity of thought to engage others • the work-based written project report offers a realistic opportunity to combine project management, data visualisation, formal writing and reflection on approaches taken and attendant risks and mitigations.

As such, this assessment method allows apprentices to demonstrate mastery of KSBs that arise naturally in professional roles within organisations of any size or scope.

• it is a holistic assessment method, allowing the apprentice to demonstrate KSBs in an integrated way by writing the report on the project and being questioned to understand rationale for choices made, risks and problems identified and resolved and areas where further action could be required

• it provides a cost-effective assessment, as it minimises independent assessor time and makes use of the apprentice’s employer’s workplace, equipment and resources, and should contribute to workplace productivity.

Delivery

The apprentice must complete a project based on any of the following:

Using technology to improve profitability, driving out inefficiencies such as duplication of effort or inefficient use of systems in accounting and finance services
Problems within the organisation caused by systems leading to friction between teams or departments and design a solution to help stakeholders needs be met such as inaccuracies within payroll, stock control, customer data or purchasing data
Implementing new technologies and leveraging automation, machine learning and AI etc to deliver greater efficiency in accounting and finance services
Communication of financial data moving to cloud based technologies.
Workflow management using digital systems effectively and delivering efficient accounting and finance services

To ensure the project allows the apprentice to meet the KSBs mapped to this assessment method to the highest available grade, the EPAO must sign-off the project’s title and scope at the gateway to confirm it is suitable. The EPAO must refer to the grading descriptors to ensure that projects are pitched appropriately.

The project output must be in the form of a report and presentation.

The apprentice must start the project after the gateway. The employer should ensure the apprentice has the time and resources, within the project period, to plan and complete their project.

The apprentice may work as part of a team to complete the project, which could include internal colleagues or technical experts. The apprentice must however, complete their project report and presentation unaided and they must be reflective of their own role and contribution. The apprentice and their employer must confirm this when the report and any presentation materials are submitted.

Component 1: Project report

The report must include at least:

an executive summary (or abstract)
an introduction
the scope of the project (including key performance indicators, aims and objectives)
a project plan
research outcomes
data analysis outcomes
project outcomes
discussion of findings
recommendations and conclusions
references
appendix containing mapping of KSBs to the report.

The report must also include:

1. Introduction – including background, value proposition and objectives including KPIs. (250 words)

2. Background Research (Literature Review) – credible sources underpinning the project (1000 words)

3. Analysis and findings – visualise data, identify the key issues in line with project objectives. Undertake a balanced review recognising the limitations and opportunities for expanding the study (2000 words)

4. Conclusions, outcomes and recommendations (750 words)

5. Reference list and bibliography.

The project report must have a word count of 4000 words. A tolerance of 10% above or below is allowed at the apprentice’s discretion. Appendices, references and diagrams are not included in this total. The apprentice must produce and include a mapping in an appendix, showing how the report evidences the KSBs mapped to this assessment method.

The apprentice must complete and submit the report and any presentation materials to the EPAO by the end of week 6 of the EPA period.

Component 2: Presentation with questions

The presentation with questions must be structured to give the apprentice the opportunity to demonstrate the KSBs mapped to this assessment method to the highest available grade.

The apprentice must prepare and deliver a presentation to an independent assessor. After the presentation, the independent assessor must ask the apprentice questions about their project, report and presentation.

The presentation should cover:

an overview of the project
the project scope (including key performance indicators)
summary of actions undertaken by the apprentice
project outcomes and how these were achieved

The presentation with questions must last 30 minutes. This will typically include a presentation of 20 minutes and questioning lasting 10 minutes. The independent assessor must use the full time available for questioning. The independent assessor can increase the time of the presentation and questioning by up to 10%. This time is to allow the apprentice to complete their last point or respond to a question if necessary.

The independent assessor must ask at least 5 questions. They must use the questions from the EPAO’s question bank or create their own questions in line with the EPAO’s training. Follow up questions are allowed where clarification is required.

The purpose of the independent assessor's questions is:

to verify that the activity was completed by the apprentice
to seek clarification where required
to assess those KSBs that the apprentice did not have the opportunity to demonstrate with the report, although these should be kept to a minimum
to assess level of competence against the grading descriptors

The apprentice must submit any presentation materials to the EPAO at the same time as the report - by the end of week 6 of the EPA period. The apprentice must notify the EPAO, at that point, of any technical requirements for the presentation.

During the presentation, the apprentice must have access to:

Audio-visual presentation equipment
Flip chart and writing and drawing materials
Computer
any other requirements as previously notified to the EPAO

The independent assessor must have at least 2 weeks to review the project report and any presentation materials, to allow them to prepare questions.

The apprentice must be given at least 7 days’ notice of the presentation with questions.

The apprentice may choose to end the presentation early. The apprentice must be confident they have demonstrated competence against the assessment requirements for the assessment method. The independent assessor or EPAO must ensure the apprentice is fully aware of all assessment requirements. The independent assessor or EPAO cannot suggest or choose to end the assessment methods early, unless in an emergency. The EPAO is responsible for ensuring the apprentice understands the implications of ending an assessment early if they choose to do so. The independent assessor may suggest the assessment continues. The independent assessor must document the apprentice’s request to end the assessment early.

Assessment decision

The independent assessor must make the grading decision. They must assess the project components holistically when deciding the grade.

The independent assessor must keep accurate records of the assessment. They must record:

the KSBs demonstrated in the report and presentation with questions
the apprentice’s answers to questions
the grade achieved

Assessment location

The presentation with questions must take place in a suitable venue selected by the EPAO for example, the EPAO’s or employer’s premises. It should take place in a quiet room, free from distractions and influence.

The presentation with questions can be conducted by video conferencing. The EPAO must have processes in place to verify the identity of the apprentice and ensure the apprentice is not being aided.

Question and resource development

The EPAO must develop a purpose-built assessment specification and question bank. It is recommended this is done in consultation with employers of this occupation. The EPAO must maintain the security and confidentiality of EPA materials when consulting with employers. The assessment specification and question bank must be reviewed at least once a year to ensure they remain fit-for-purpose.

The assessment specification must be relevant to the occupation and demonstrate how to assess the KSBs mapped to this assessment method. The EPAO must ensure that questions are refined and developed to a high standard. The questions must be unpredictable. A question bank of sufficient size will support this.

The EPAO must ensure that the apprentice has a different set of questions in the case of re-sits or re-takes.

EPAO must produce the following materials to support the project:

independent assessor EPA materials which include:
- training materials
- administration materials
- moderation and standardisation materials
- guidance materials
- grading guidance
- question bank
EPA guidance for the apprentice and the employer

The EPAO must ensure that the EPA materials are subject to quality assurance procedures including standardisation and moderation.

Professional discussion underpinned by a portfolio

Overview

In the professional discussion, an independent assessor and apprentice have a formal two-way conversation. It gives the apprentice the opportunity to demonstrate the KSBs mapped to this assessment method.

The apprentice can refer to and illustrate their answers with evidence from their portfolio of evidence.

Rationale

This assessment method is being used because it is a holistic assessment method, allowing the apprentice to demonstrate KSBs in an integrated way.

Accounts and Finance Managers work with a wide range of stakeholders delivering outcomes that vary widely in theme depending on the size and sector of the employer.

Accounts and Finance Managers are required to be comfortable in face-to-face discussions about their role and the objectives of it in relation to their organisation and the wider sector. They are required to present, explain and justify their rationale in relation to complex data and financial analysis using visualisation techniques to explain complex ideas.

This method allows the demonstration of the ability to perform the role in a different context or large/small organisations to demonstrate transferable skills.

Delivery

The professional discussion must be structured to give the apprentice the opportunity to demonstrate the KSBs mapped to this assessment method to the highest available grade.

An independent assessor must conduct and assess the professional discussion.

The purpose of the independent assessor's questions will be to explore competence in the KSBs mapped to this assessment method

The EPAO must give an apprentice 7 days' notice of the professional discussion.

The independent assessor must have at least 2 weeks to review the supporting documentation.

The apprentice must have access to their portfolio of evidence during the professional discussion.

The apprentice can refer to and illustrate their answers with evidence from their portfolio of evidence however, the portfolio of evidence is not directly assessed.

The professional discussion must last for 45 minutes. The independent assessor can increase the time of the professional discussion by up to 10%. This time is to allow the apprentice to respond to a question if necessary.

The independent assessor must ask at least 10 questions. The independent assessor must use the questions from the EPAO’s question bank or create their own questions in line with the EPAO’s training. Follow-up questions are allowed where clarification is required.

The apprentice may choose to end the assessment method early. The apprentice must be confident they have demonstrated competence against the assessment requirements for the assessment method. The independent assessor or EPAO must ensure the apprentice is fully aware of all assessment requirements. The independent assessor or EPAO cannot suggest or choose to end the assessment methods early, unless in an emergency. The EPAO is responsible for ensuring the apprentice understands the implications of ending an assessment early if they choose to do so. The independent assessor may suggest the assessment continues. The independent assessor must document the apprentice’s request to end the assessment early.

The independent assessor must make the grading decision.

The independent assessor must keep accurate records of the assessment. They must record:

the apprentice’s answers to questions
the KSBs demonstrated in answers to questions
the grade achieved

Assessment location

The professional discussion must take place in a suitable venue selected by the EPAO for example, the EPAO’s or employer’s premises.

The professional discussion can be conducted by video conferencing. The EPAO must have processes in place to verify the identity of the apprentice and ensure the apprentice is not being aided.

The professional discussion should take place in a quiet room, free from distractions and influence.

Question and resource development

The assessment specification must be relevant to the occupation and demonstrate how to assess the KSBs mapped to this assessment method. The EPAO must ensure that questions are refined and developed to a high standard. The questions must be unpredictable. A question bank of sufficient size will support this.

The EPAO must ensure that the apprentice has a different set of questions in the case of re-sits or re-takes.

The EPAO must produce the following materials to support the professional discussion underpinned by a portfolio:

independent assessor assessment materials which include:
- training materials
- administration materials
- moderation and standardisation materials
- guidance materials
- grading guidance
- question bank
EPA guidance for the apprentice and the employer

The EPAO must ensure that the EPA materials are subject to quality assurance procedures including standardisation and moderation.

Grading

Project report with presentation, questions and answers

Fail - does not meet pass criteria

Theme KSBs	Pass Apprentices must demonstrate all the pass descriptors	Distinction Apprentices must demonstrate all the pass descriptors and all of the distinction descriptors
Financial Accounting K3 K4 K5 S3 S4 B1	Evaluates the technology available for financial accounting, reporting, and internal controls. For example iXBRL. K3. Evaluates and uses approaches to analysing issues relating to competitors, stakeholders and market trends. Analyses financial and non-financial internal data and compares with benchmark data such as from competitors, stakeholders, and market trends. K4, S3. Evaluates, uses and communicates approaches to data analytics using technology to visualise findings and make recommendations from the analysis of financial and non-financial data from internal and external sources that strives for completeness and accuracy. K5,S4, B1.	Justifies alternative approaches to data analytics using technology to visualise findings and make recommendations from the analysis of financial and non-financial data from internal and external sources that strives for completeness and accuracy. K5, S4, B1.
Management Accounting K15 K16 K22 K23 K24 K25 S14 S15 S21 S22 S23 S24	Evaluates and applies approaches used to analyse the financial and non-financial impact of management decisions. Interprets management reports and utilises a variety of media, including verbal communciation to deliver advice that impacts management decisions. K15, S15. Applies management accounting techniques to assist decision making within the organisation. S14. Evaluates the use of digital technology to provide management reports to assist decision making. K16. Compares and contrasts strategic planning techniques that are used by organisations to analyse, develop, and implement strategy and evaluate strategic options, taking into account the impact of internal and external factors. K22, S21. Demonstrates how they develop, communicate and deliver operational plans that meet strategic objectives; set targets and KPIs, manage resources, and monitor and measure outcomes to establish operations effectively, efficiently and economically. S22. Evaluates approaches to digital technology used to analyse, communicate, monitor and report on implementing strategy and meeting strategic objectives. K23. Summarises approaches to identify and evaluate quantitative and qualitative factors that influence business performance. K24. Evaluates the use of technology to collect, analyse and communicate quantitative and qualitative data. Interprets that data to assess business performance and utilise a variety of media, including verbal communication, to make recommendations. K25, S23. Evaluates how they analyse and interpret the process of how data is collected, extracted, analysed and reported. S24.	Critically evaluates judgements based on interpretation of financial and non-financial management reports. including: the development, communication and delivery of operational plans that meet strategic objectives setting of targets and KPIs management of resources monitoring and measurement of outcomes to establish operations effectively, efficiently and economically. K15,S15, S22.
Digital Security and Systems K6 K7 K9 S5 S6 S8 B4	Demonstrates how they interpret and implement the latest guidance on secure data management to satisfy the requirements of the Data Commissioner and GDPR. K6,S5. Evaluates digital technology and protocols to protect data from cyber attacks and data corruption how they implement protocols and technology that minimise risks to data integrity and cyber security. K7, S6. Appraises how they apply the principles of digital systems management to ensure continued compliance with all relevant frameworks applicable to the organisation including continuous improvement of internal and external relationships and reviewing their own performance and that of their team. K9, S8, B4.	Critically evaluates how they apply the principles of digital systems management to ensure continued compliance with all relevant frameworks applicable to the organisation including continuous improvement of internal and external relationships and reviewing their own performance and that of their team. S8, B4.
Legal Compliance K8 S7 B6	Demonstrates evaluation of internal and external factors relevant to the operational compliance of the organisation with all necessary legal, professional and ethical frameworks including regulations regarding money laundering, criminal finance, data protection, health and safety, computer misuse and cybercrime and apply ethical standards in making informed decisions about the courses of action that are appropriate to their business or their client including acting in the public interest. K8, S7, B6.	Critiques their approach to evaluation of internal and external factors relevant to the operational compliance of the organisation with all necessary legal, professional and ethical frameworks. S7.
Finance, Credit and Risk K30 K31 S29 S30 B7	Applies the principles and practice of analysing, designing, implementing communicating and maintaining internal controls that mitigate risk and prevent issues, such as with quality, accuracy, fraud, cyber-attacks, or other irregularity with consideration for the control environment. K30, K31, S29. Explains how they document organisational manual and digital internal controls, identify weaknesses, and make practical recommendations for improvement and that are creative, innovative and enterprising when seeking solutions to business needs. S30, B7.	Critically evaluates how they document organisational manual and digital internal controls, identify weaknesses, and make practical recommendations for improvement and that are creative, innovative and enterprising when seeking solutions to business needs. S30, B7.

Professional discussion underpinned by a portfolio

Fail - does not meet pass criteria

Theme KSBs	Pass Apprentices must demonstrate all the pass descriptors	Distinction Apprentices must demonstrate all the pass descriptors and all of the distinction descriptors
Financial Accounting K1 K2 K10 S1 S2 S9 B2	Demonstrates application of accounting concepts and standards in UK GAAP and IFRS as applicable to sole traders, partnerships, companies, charities, and public sector organisations in the preparation of financial statements or extracts thereof. K1, K2, S1. Explains the principles and significance of reconciling internal system records with external information sources such as banks and suppliers. K10. Evaluates how they identify and use appropriate digital technology to achieve desired outputs in the context of producing statutory of financial reports. S2. Defends how they analyse and interpret the reasons for differences between internal and external source documentation and produce reconciliations that clearly identify those differences and required actions taking a rigorous and empirical approach to the analysis of data, researching the facts and gathering expert opinion before recommending action. S9, B2.	Critically evaluates how they analyse and interpret the reasons for differences between internal and external source documentation and produce reconciliations that clearly identify those differences and required actions taking a rigorous and empirical approach to the analysis of data, researching the facts and gathering expert opinion before recommending action. S9, B2.
Management Accounting K11 K12 K13 K14 S10 S11 S12 S13 B5	Explains the purpose and techniques of budgeting and forecasting required to manage revenue, expenditure and cash flow. K11. Defends their application of digital technology to compile, manage and report on budgets. K12, S10. Compares and contrasts approaches to creating cash flow forecasts and the use of digital technology to forecast, monitor and report on movements in an organisation's cashflows. K13, K14. Explains how they interpret budget reports to evaluate the reliability of forecasts and to identify variances which require further action. S11. Explains how they calculate and interpret cash flow forecasts and reports and identify action required to manage cash balances being alert to conditions which may indicate a possible misstatement due to error or fraud and a critical assessment of evidence. S12, S13, B5.	Critically evaluate how they calculate and interpret budgets, forecasts and reports. Appraise how they identify action required to manage cash balances being alert to conditions which may indicate a possible misstatement due to error or fraud and a critical assessment of evidence. S11, S12, S13, B5.
Human Resources and Stakeholder Relationship Management K32 K33 K34 K35 S31 S32 S33 S34 B3	Explains their approaches to managing internal and external relationships that affect the organisation. K32, S31. Evaluates approaches to digital technology to produce relevant information for stakeholder reports such as Integrated Reporting or Environmental Social and Governance (ESG) reports and how they identify relevant information to be included in reports used by stakeholders including keeping up to date with latest technologies and requirements. K33, S32, B3. Explains how they apply the principles of effective staff recruitment, training, appraisal, mentoring and management and how they identify potential improvements. K34, S33. Explains approaches to the use of digital technologies to appraise, monitor and manage staff and how they evaluate the effectiveness of digital technology used to appraise, monitor and manage staff. K35, S34.	Critically evaluates approaches to the use of digital technologies to appraise, monitor and manage staff and how they evaluate the effectiveness of digital technology used to appraise, monitor and manage staff that lead to recommendations for improvements in the organisation. K35, S34.
Tax Compliance K17 K18 K19 K20 S16 S17 S18 S19	Explains the importance of taxation in society and its impact on government policy. K17. Analyses the relationship of UK taxation to the accounting and finance function within organisations. K18. Explains the implications for taxation reporting and obligations of organisational or client decision making. K19. Summarises the principles of digital technology used to process data and fulfil organisational and HMRC digital taxation reporting requirements. K20. Explains how they interpret and apply HMRC rules and guidance to produce tax calculations and statutory returns. S16. Explains how they implement and manage systems and processes that gather the information required by HMRC. S17, S19. Explains how they analyse and summarise organisational or client decision making and the impact on taxation reporting and obligations. S18.	N/A
Audit Compliance K21 S20	Evaluates the importance of the internal and external audit function and the significance of providing information requested from the audit teams to fulfil their duties. K21. Explains how they produce the information required by internal and external auditors in a clear format. S20.	N/A
Finance, Credit and Risk K26 K27 K28 K29 S25 S26 S27 S28	Compares and contrasts the sources of finance that are available to organisations. K26. Explains how they evaluate the impact of different sources of finance on an organisation, including risk and recommend appropriate finance options. S25. Evaluates approaches to using technology to identify and apply for finance and maintain credit relationships. K27. Explains how they advise organisations and implement technology to raise finance and maintain credit relationships. S26. Explains the legal and organisational framework for managing receivables, credit control, and internal and external relationships. K28. Evaluates approaches to using technology that manages credit control for internal and external stakeholders. K29. Explains how they design and manage a compliant credit control system that meets strategic objectives regarding customers, insurers, and cash flow. S27. Explains how they implement technology that enables delivery of a credit control system that meets strategic objectives. S28.	Critically evaluates how they implement technology that enables delivery of a credit control system that meets strategic objectives. S28.

Overall EPA grading

Performance in the EPA determines the overall grade of:

fail

pass

merit

distinction

An independent assessor must individually grade the: project report with presentation, questions and answers and professional discussion underpinned by a portfolio in line with this EPA plan.

The EPAO must combine the individual assessment method grades to determine the overall EPA grade.

If the apprentice fails one assessment method or more, they will be awarded an overall fail.

To achieve an overall pass, the apprentice must achieve at least a pass in all the assessment methods. To achieve an overall EPA merit, the apprentice must achieve a pass in either assessment method and a distinction in the remaining assessment method. To achieve an overall EPA distinction, the apprentice must achieve a distinction in both assessment methods.

Grades from individual assessment methods must be combined in the following way to determine the grade of the EPA overall.

Project report with presentation, questions and answers	Professional discussion underpinned by a portfolio	Overall Grading
Fail	Any grade	Fail
Any grade	Fail	Fail
Pass	Pass	Pass
Pass	Distinction	Merit
Distinction	Pass	Merit
Distinction	Distinction	Distinction

Re-sits and re-takes

If the apprentice fails one or more assessment methods they can take a re-sit or a re-take at their employer’s discretion. The apprentice’s employer needs to agree that a re-sit or re-take is appropriate. A re-sit does not need further learning, whereas a re-take does.

The apprentice should have a supportive action plan to prepare for a re-sit or a re-take.

The employer and EPAO agree the timescale for a re-sit or re-take. A re-sit is typically taken within 2 months of the EPA outcome notification. The timescale for a re-take is dependent on how much re-training is required and is typically taken within 4 months of the EPA outcome notification.

Failed assessment methods must be re-sat or re-taken within a 6-month period from the EPA outcome notification, otherwise the entire EPA will need to be re-sat or re-taken in full.

Re-sits and re-takes are not offered to an apprentice wishing to move from pass to a higher grade.

The apprentice will get a maximum EPA grade of distinction for a re-sit or re-take, unless the EPAO determines there are exceptional circumstances.

Roles and responsibilities

Roles	Responsibilities
Apprentice	As a minimum, the apprentice should: complete on-programme training to meet the KSBs as outlined in the occupational standard for a minimum of 12 months complete the required amount of off-the-job training specified by the apprenticeship funding rules as arranged by the employer and training provider understand the purpose and importance of EPA prepare for and undertake the EPA including meeting all gateway requirements ensure that all supporting evidence required at the gateway is submitted in accordance with this EPA plan
Employer	As a minimum, the apprentice's employer must: select the EPAO (and therefore training provider) work with the training provider (where applicable) to support the apprentice in the workplace and to provide the opportunities for the apprentice to develop the KSBs arrange and support off-the-job training to be undertaken by the apprentice decide when the apprentice is working at or above the the occupational competence and so is ready for EPA ensure the apprentice is prepared for the EPA ensure that all supporting evidence required at the gateway is submitted in accordance with this EPA plan confirm arrangements with the EPAO for the EPA (who, when, where) in a timely manner provide access to any employer-specific documentation as required, for example company policies) ensure that the EPA is scheduled with the EPAO for a date and time which allows appropriate opportunity for the apprentice to meet the KSBs. ensure the apprentice is given sufficient time away from regular duties to prepare for, and complete the EPA ensure that any required supervision during the EPA period, as stated within this EPA plan, is in place ensure the apprentice has access to the resources used to fulfil their role and carry out the EPA for workplace based assessments remain independent from the delivery of the EPA pass the certificate to the apprentice upon receipt from the EPAO
EPAO (HEP)	As a minimum, the EPAO (HEP) must:  conform to the requirements of the register of end-point assessment organisations (RoEPAO) conform to the requirements of this EPA plan and deliver its requirements in a timely manner conform to the requirements of the external quality assurance provider (EQAP) understand the degree-apprenticeship, including the occupational standard, EPA plan and funding make all necessary contractual arrangements, including agreeing the price of the EPA develop and produce assessment materials including specifications and marking materials (for example mark schemes, practice materials, training material) maintain and apply a policy for the declaration and management of conflict of interests and independence which ensures, as a minimum, no personal benefit or detriment is received by those delivering the EPA or from the result of an assessment and covers: apprentices employers assessors the HEP’s role as a training provider any other roles involved in delivery or grading of the EPA have quality assurance systems and procedures that ensure fair, reliable and consistent assessment and maintain records of IQA activity for external quality assurance (EQA) purposes appoint independent, competent and suitably qualified assessors in line with the requirements of this EPA plan where required to facilitate the EPA, appoint administrators, invigilators and any other roles deliver induction, initial and on-going training for all assessors, and if used administrators and invigilators and any other roles involved in delivery or grading of the EPA specified within this EPA plan. This should include how to record the rationale and evidence for grading decisions where required standardise all assessors, before allowing them to deliver EPAs and: when the EPA is updated at least once a year and moderate their decisions once EPAs have begun monitor the performance of all assessors and provide re-training where necessary develop and provide assessment recording documentation to ensure a clear and auditable process is in place for providing assessment decisions and feedback to all relevant stakeholders use language in the development and delivery of the EPA that is appropriate to the level of the degree-apprenticeship arrange for the EPA to take place in a timely manner, in consultation with the employer provide information, advice and guidance documentation to enable apprentices, employers and training providers to prepare for the EPA confirm all gateway requirements have been met host and facilitate the EPA or make suitable alternative arrangements maintain the security of the EPA including, but not limited to, verifying the identity of the apprentice, invigilation, security of materials where the EPA plan permits assessment away from the workplace, ensure that the apprentice has access to the required resources and liaise with the employer to agree this if necessary confirm the overall EPA grade arrange the certification of the degree-apprenticeship conduct appeals where required, according to the EPAO’s appeals procedure
Independent assessor	As a minimum, an independent assessor must: be independent, with no conflict of interest with the apprentice, their employer or training provider, specifically, they must not receive a personal benefit or detriment from the result of the assessment not be employed by the same organisation as the apprentice or drawn from an organisation on IfATE’s directory of professional and employer-led bodies that supports external quality assurance. be current and active in the occupation, for example be sourced from the industry or a professional body have, maintain and be able to evidence up-to-date knowledge and expertise of the occupation have authority to represent the professional body where the EPA is acting as the professional body’s assessment process (if necessary and permitted in the EPA plan) have the competence to assess the EPA and meet the requirements of the IQA section of this EPA plan understand the degree-apprenticeship (occupational standard and EPA plan) attend induction and standardisation events before they conduct an EPA for the first time, when the EPA is updated, and at least once a year use language in the delivery of the EPA that is appropriate to the level of the degree-apprenticeship work with other personnel, including additional assessors where used, in the preparation and delivery of assessment methods conducts the EPA to assess the apprentice against the KSBs and in accordance with the EPA plan make all final grading decisions on an apprentice’s occupational competence in accordance with grading descriptors in this EPA plan if an assessor panel is used, the independent assessor must chair and make final grading decisions record and report all assessment outcome decisions for each apprentice comply with the IQA requirements of the EPAO comply with external quality assurance (EQA) requirements
Training provider (HEP)	As a minimum, the training provider (HEP) must: conform to the requirements of the register of apprenticeship training providers (RoATP) ensure procedures are in place to mitigate against any conflict of interest work with the employer and support the apprentice during the off-the-job training to provide the opportunities to develop the knowledge, skills and behaviours as outlined in the occupational standard deliver training to apprentices as outlined in their learner agreement monitor the apprentice’s progress during any training provider led on-programme learning ensure the apprentice is prepared for the EPA advise the employer, upon request, on the apprentice’s readiness for EPA ensure that all supporting evidence required at the gateway is submitted in accordance with this EPA plan
External examiner	As a minimum, the external examiner must: confirm the EPA has been delivered in accordance with the EPA plan accept, and therefore not change, the EPA grading decisions made by the independent assessor comply with the requirements of the EPA plan and IfATE policies comply with the requirements, policies, and procedures of the EQA provider be independent of the apprentice, and the employing organisation who are involved in delivering the degree-apprenticeship be independent of the delivery and awarding of the EPA not have been involved in the teaching or on-programme assessment of the apprentice

Reasonable adjustments

The EPAO must have reasonable adjustments arrangements for the EPA.

This should include:

how an apprentice qualifies for reasonable adjustment
what reasonable adjustments may be made

Adjustments must maintain the validity, reliability and integrity of the EPA as outlined in this EPA plan.

Internal quality assurance

Internal quality assurance refers to the strategies, policies and procedures that EPAOs must have in place to ensure valid, consistent and reliable end-point assessment decisions.

EPAOs for this EPA must adhere to all requirements within the roles and responsibilities table and:

appoint independent assessors who also:
- have relevant experience of the occupation to at least occupational level 6 gained in the last 5 years

Value for money

Affordability of the EPA will be aided by using at least some of the following:

utilising digital remote platforms to conduct applicable assessment methods

using the employer’s premises

conducting assessment methods on the same day

Professional recognition

This apprenticeship aligns with:

Institute of Financial Accountants for Intermediate Level

KSB mapping table

Knowledge	Assessment methods
K1 The regulatory framework of financial accounting that apply to sole traders, partnerships, companies, charities, and public sector organisations. Back to Grading	Professional discussion underpinned by a portfolio
K2 Accounting concepts and standards in UK GAAP and IFRS as applicable to sole traders, partnerships, companies, charities, and public sector organisations. Back to Grading	Professional discussion underpinned by a portfolio
K3 The technology available for financial accounting, reporting, and internal controls. For example, iXBRL Back to Grading	Project report with presentation, questions and answers
K4 Approaches to analysing issues relating to competitors, stakeholders and market trends. For example ratio analysis, trend analysis, stakeholder analysis, competitor analysis. Back to Grading	Project report with presentation, questions and answers
K5 Approaches to data analytics using technology to visualise findings from the analysis of financial and non-financial data from internal and external sources. Back to Grading	Project report with presentation, questions and answers
K6 The requirements of the data commissioner under GDPR, and other stakeholders. Back to Grading	Project report with presentation, questions and answers
K7 Digital technology and protocols to protect data from cyber attacks and data corruption. Back to Grading	Project report with presentation, questions and answers
K8 The principles of legal, professional, and ethical frameworks including regulations regarding money laundering, criminal finance, data protection, health and safety, computer misuse and cybercrime. Back to Grading	Project report with presentation, questions and answers
K9 The principles of digital systems management to ensure they are compliant with all relevant legal, professional and ethical frameworks. Back to Grading	Project report with presentation, questions and answers
K10 The principles and significance of reconciling internal system records with external information sources such as banks and suppliers. Back to Grading	Professional discussion underpinned by a portfolio
K11 The purpose and techniques of budgeting and forecasting required to manage revenue, expenditure and cash flow. Back to Grading	Professional discussion underpinned by a portfolio
K12 The use of digital technology to compile, manage and report on budgets Back to Grading	Professional discussion underpinned by a portfolio
K13 Approaches to creating cash flow forecasts. Back to Grading	Professional discussion underpinned by a portfolio
K14 The use of digital technology to forecast, monitor and report on movements in an organisations' cash flows. Back to Grading	Professional discussion underpinned by a portfolio
K15 Approaches used to analyse the financial and non-financial impact of management decisions. Back to Grading	Project report with presentation, questions and answers
K16 The use of digital technology to provide management reports to assist decision making. Back to Grading	Project report with presentation, questions and answers
K17 The importance of taxation in society and its impact on government policy. Back to Grading	Professional discussion underpinned by a portfolio
K18 The relationship of UK taxation to the accounting and finance function within organisations. Back to Grading	Professional discussion underpinned by a portfolio
K19 Implications for taxation reporting and obligations of organisational or client decision making. Back to Grading	Professional discussion underpinned by a portfolio
K20 Principles of digital technology used to process data and fulfil organisational and HMRC digital taxation reporting requirements. Back to Grading	Professional discussion underpinned by a portfolio
K21 The importance of the internal and external audit function and the significance of providing information requested from the audit teams to fulfil their duties. Back to Grading	Professional discussion underpinned by a portfolio
K22 Strategic planning techniques that are used by organisations to analyse, develop, and implement strategy. Back to Grading	Project report with presentation, questions and answers
K23 Approaches to digital technology used to analyse, communicate, monitor and report on implementing strategy and meeting strategic objectives. Back to Grading	Project report with presentation, questions and answers
K24 Approaches to identify and evaluate quantitative and qualitative factors that influence business performance. Back to Grading	Project report with presentation, questions and answers
K25 The use of technology to collect, analyse and communicate quantitative and qualitative data. Back to Grading	Project report with presentation, questions and answers
K26 The sources of finance that are available to organisations. Back to Grading	Professional discussion underpinned by a portfolio
K27 Approaches to using technology to identify and apply for finance and maintain credit relationships. Back to Grading	Professional discussion underpinned by a portfolio
K28 The legal and organisational framework for managing receivables, credit control, and internal and external relationships. Back to Grading	Professional discussion underpinned by a portfolio
K29 Approaches to using technology that manages credit control for internal and external stakeholders. Back to Grading	Professional discussion underpinned by a portfolio
K30 The principles and practice of designing, implementing and maintaining internal controls that mitigate risk and prevent issues, such as with quality, accuracy, fraud, cyber-attacks, or other irregularity. Back to Grading	Project report with presentation, questions and answers
K31 Approaches to internal controls for both manual and digital systems and processes, with consideration for the control environment. Back to Grading	Project report with presentation, questions and answers
K32 Approaches to managing external relationships that affect the organisation. Back to Grading	Professional discussion underpinned by a portfolio
K33 Approaches to digital technology to produce relevant information for stakeholder reports such as Integrated Reporting or Environmental Social and Governance (ESG) reports. Back to Grading	Professional discussion underpinned by a portfolio
K34 Principles of effective staff recruitment, training, appraisal, mentoring and management. Back to Grading	Professional discussion underpinned by a portfolio
K35 Approaches to use of digital technologies to appraise, monitor and manage staff. Back to Grading	Professional discussion underpinned by a portfolio

Skill	Assessment methods
S1 Prepare financial statements, or extracts thereof, in accordance with International Financial Reporting Standards (IFRS) and UK Generally Accepted Accounting Practice (GAAP). Back to Grading	Professional discussion underpinned by a portfolio
S2 Identify and use appropriate digital technology to achieve desired outputs in the context of producing statutory of financial reports. Back to Grading	Professional discussion underpinned by a portfolio
S3 Analyse financial and non-financial internal data and compare with benchmark data such as from competitors, stakeholders, and market trends. Back to Grading	Project report with presentation, questions and answers
S4 Use data analytics tools, visualise findings, make evidenced-based recommendations for future action and communicate them. Back to Grading	Project report with presentation, questions and answers
S5 Interpret and implement the latest guidance on secure data management to satisfy the requirements of the Data Commissioner and GDPR. Back to Grading	Project report with presentation, questions and answers
S6 Implement protocols and technology that minimise risks to data integrity and cyber security. Back to Grading	Project report with presentation, questions and answers
S7 Evaluate internal and external factors relevant to the operational compliance of the organisation with all necessary legal, professional and ethical frameworks. Back to Grading	Project report with presentation, questions and answers
S8 Apply the principles of digital systems management to ensure continued compliance with all relevant frameworks applicable to the organisation. Back to Grading	Project report with presentation, questions and answers
S9 Analyse and interpret the reasons for differences between internal and external source documentation and produce reconciliations that clearly identify those differences and required actions. Back to Grading	Professional discussion underpinned by a portfolio
S10 Create budgets and forecasts using the most appropriate tools and techniques. Back to Grading	Professional discussion underpinned by a portfolio
S11 Interpret budget reports to evaluate the reliability of forecasts and to identify variances which require further action. Back to Grading	Professional discussion underpinned by a portfolio
S12 Calculate and interpret cash flow forecasts. Back to Grading	Professional discussion underpinned by a portfolio
S13 Interpret cash flow reports and identify future action required to manage cash balances. Back to Grading	Professional discussion underpinned by a portfolio
S14 Apply management accounting techniques to assist decision making within the organisation. Back to Grading	Project report with presentation, questions and answers
S15 Interpret management reports, and utilise a variety of media, including verbal communication, to deliver advice that impacts management decisions. Back to Grading	Project report with presentation, questions and answers
S16 Interpret and apply HMRC rules and guidance to produce tax calculations and statutory returns. Back to Grading	Professional discussion underpinned by a portfolio
S17 Implement and manage systems and processes that gather the information required by HMRC. Back to Grading	Professional discussion underpinned by a portfolio
S18 Analyse and summarise organisational or client decision making and the impact on taxation reporting and obligations. Back to Grading	Professional discussion underpinned by a portfolio
S19 Implement and manage the technology to satisfy HMRC reporting requirements for digital taxation. Back to Grading	Professional discussion underpinned by a portfolio
S20 Produce the information required by internal and external auditors in a clear format. Back to Grading	Professional discussion underpinned by a portfolio
S21 Evaluate strategic options, taking into consideration the impact of internal and external factors. Back to Grading	Project report with presentation, questions and answers
S22 Develop, communicate, and deliver operational plans that meet strategic objectives; being able to set targets and KPIs, manage resources, and monitor and measure outcomes to establish operations effectively, efficiently and economically. Back to Grading	Project report with presentation, questions and answers
S23 Ability to interpret quantitative and qualitative data in order to assess business performance, and utilise a variety of media, including verbal communication that demonstrates emotional intelligence, to make recommendations. Back to Grading	Project report with presentation, questions and answers
S24 Analyse and interpret the process of how data is collected, extracted, analysed and reported. Back to Grading	Project report with presentation, questions and answers
S25 Evaluate the impact of different sources of finance on an organisation, including risk and recommend appropriate finance options. Back to Grading	Professional discussion underpinned by a portfolio
S26 Advise organisations and implement technology to raise finance and maintain credit relationships. Back to Grading	Professional discussion underpinned by a portfolio
S27 Design and manage a compliant credit control system that meets strategic objectives regarding customers, insurers, and cash flow. Back to Grading	Professional discussion underpinned by a portfolio
S28 Implement technology that enables delivery of a credit control system that meets strategic objectives. Back to Grading	Professional discussion underpinned by a portfolio
S29 Analyse, design, implement, communicate, monitor and review internal control systems and processes that mitigate risk, including error, fraud, and cyber risks. Back to Grading	Project report with presentation, questions and answers
S30 Document organisational manual and digital internal controls, identify weaknesses, and make practical recommendations for improvement. Back to Grading	Project report with presentation, questions and answers
S31 Develop and maintain effective relationships with internal and external stakeholders. Back to Grading	Professional discussion underpinned by a portfolio
S32 Identify relevant information to be included in reports used by stakeholders. Back to Grading	Professional discussion underpinned by a portfolio
S33 Identify potential improvements to HR policies and activities such as recruitment, training, appraisal, mentoring or management. Back to Grading	Professional discussion underpinned by a portfolio
S34 Evaluate the effectiveness of digital technology used to appraise, monitor and manage staff. Back to Grading	Professional discussion underpinned by a portfolio

Behaviour	Assessment methods
B1 Conscientious and diligent attention to detail that strives for completeness and accuracy. Back to Grading	Project report with presentation, questions and answers
B2 Rigorous and empirical approach to the analysis of data and research the facts and gathering expert opinion before recommending action. Back to Grading	Professional discussion underpinned by a portfolio
B3 Committed to continuing professional development (CPD) by keeping up to date with the latest legislation, releases from standard setters, the latest advances in, and applications of, digital technology as applicable to accounting and finance and guidance from HMRC. Back to Grading	Professional discussion underpinned by a portfolio
B4 Objective and capable of independent and team working, committed to a reflective approach and therefore continuous improvement of internal and external relationships, including reviewing their own performance and performance of their team. Back to Grading	Project report with presentation, questions and answers
B5 Act with professional scepticism including a questioning mind, being alert to conditions which may indicate a possible misstatement due to error or fraud and a critical assessment of evidence. Back to Grading	Professional discussion underpinned by a portfolio
B6 Act with professional judgment and values. Apply ethical standards in making informed decisions about the courses of action that are appropriate to their business or their client including acting in the public interest. Back to Grading	Project report with presentation, questions and answers
B7 Creative, innovative and enterprising when seeking solutions to business needs. Positive and adaptable, responding well to feedback and need for change. Open to new ways of working and new management theories. Back to Grading	Project report with presentation, questions and answers

Mapping of KSBs to grade themes

Project report with presentation, questions and answers

KSBS GROUPED BY THEME	Knowledge	Skills	Behaviour
Financial Accounting K3 K4 K5 S3 S4 B1	The technology available for financial accounting, reporting, and internal controls. For example, iXBRL (K3) Approaches to analysing issues relating to competitors, stakeholders and market trends. For example ratio analysis, trend analysis, stakeholder analysis, competitor analysis. (K4) Approaches to data analytics using technology to visualise findings from the analysis of financial and non-financial data from internal and external sources. (K5)	Analyse financial and non-financial internal data and compare with benchmark data such as from competitors, stakeholders, and market trends. (S3) Use data analytics tools, visualise findings, make evidenced-based recommendations for future action and communicate them. (S4)	Conscientious and diligent attention to detail that strives for completeness and accuracy. (B1)
Management Accounting K15 K16 K22 K23 K24 K25 S14 S15 S21 S22 S23 S24	Approaches used to analyse the financial and non-financial impact of management decisions. (K15) The use of digital technology to provide management reports to assist decision making. (K16) Strategic planning techniques that are used by organisations to analyse, develop, and implement strategy. (K22) Approaches to digital technology used to analyse, communicate, monitor and report on implementing strategy and meeting strategic objectives. (K23) Approaches to identify and evaluate quantitative and qualitative factors that influence business performance. (K24) The use of technology to collect, analyse and communicate quantitative and qualitative data. (K25)	Apply management accounting techniques to assist decision making within the organisation. (S14) Interpret management reports, and utilise a variety of media, including verbal communication, to deliver advice that impacts management decisions. (S15) Evaluate strategic options, taking into consideration the impact of internal and external factors. (S21) Develop, communicate, and deliver operational plans that meet strategic objectives; being able to set targets and KPIs, manage resources, and monitor and measure outcomes to establish operations effectively, efficiently and economically. (S22) Ability to interpret quantitative and qualitative data in order to assess business performance, and utilise a variety of media, including verbal communication that demonstrates emotional intelligence, to make recommendations. (S23) Analyse and interpret the process of how data is collected, extracted, analysed and reported. (S24)	None
Digital Security and Systems K6 K7 K9 S5 S6 S8 B4	The requirements of the data commissioner under GDPR, and other stakeholders. (K6) Digital technology and protocols to protect data from cyber attacks and data corruption. (K7) The principles of digital systems management to ensure they are compliant with all relevant legal, professional and ethical frameworks. (K9)	Interpret and implement the latest guidance on secure data management to satisfy the requirements of the Data Commissioner and GDPR. (S5) Implement protocols and technology that minimise risks to data integrity and cyber security. (S6) Apply the principles of digital systems management to ensure continued compliance with all relevant frameworks applicable to the organisation. (S8)	Objective and capable of independent and team working, committed to a reflective approach and therefore continuous improvement of internal and external relationships, including reviewing their own performance and performance of their team. (B4)
Legal Compliance K8 S7 B6	The principles of legal, professional, and ethical frameworks including regulations regarding money laundering, criminal finance, data protection, health and safety, computer misuse and cybercrime. (K8)	Evaluate internal and external factors relevant to the operational compliance of the organisation with all necessary legal, professional and ethical frameworks. (S7)	Act with professional judgment and values. Apply ethical standards in making informed decisions about the courses of action that are appropriate to their business or their client including acting in the public interest. (B6)
Finance, Credit and Risk K30 K31 S29 S30 B7	The principles and practice of designing, implementing and maintaining internal controls that mitigate risk and prevent issues, such as with quality, accuracy, fraud, cyber-attacks, or other irregularity. (K30) Approaches to internal controls for both manual and digital systems and processes, with consideration for the control environment. (K31)	Analyse, design, implement, communicate, monitor and review internal control systems and processes that mitigate risk, including error, fraud, and cyber risks. (S29) Document organisational manual and digital internal controls, identify weaknesses, and make practical recommendations for improvement. (S30)	Creative, innovative and enterprising when seeking solutions to business needs. Positive and adaptable, responding well to feedback and need for change. Open to new ways of working and new management theories. (B7)

Professional discussion underpinned by a portfolio

KSBS GROUPED BY THEME	Knowledge	Skills	Behaviour
Financial Accounting K1 K2 K10 S1 S2 S9 B2	The regulatory framework of financial accounting that apply to sole traders, partnerships, companies, charities, and public sector organisations. (K1) Accounting concepts and standards in UK GAAP and IFRS as applicable to sole traders, partnerships, companies, charities, and public sector organisations. (K2) The principles and significance of reconciling internal system records with external information sources such as banks and suppliers. (K10)	Prepare financial statements, or extracts thereof, in accordance with International Financial Reporting Standards (IFRS) and UK Generally Accepted Accounting Practice (GAAP). (S1) Identify and use appropriate digital technology to achieve desired outputs in the context of producing statutory of financial reports. (S2) Analyse and interpret the reasons for differences between internal and external source documentation and produce reconciliations that clearly identify those differences and required actions. (S9)	Rigorous and empirical approach to the analysis of data and research the facts and gathering expert opinion before recommending action. (B2)
Management Accounting K11 K12 K13 K14 S10 S11 S12 S13 B5	The purpose and techniques of budgeting and forecasting required to manage revenue, expenditure and cash flow. (K11) The use of digital technology to compile, manage and report on budgets (K12) Approaches to creating cash flow forecasts. (K13) The use of digital technology to forecast, monitor and report on movements in an organisations' cash flows. (K14)	Create budgets and forecasts using the most appropriate tools and techniques. (S10) Interpret budget reports to evaluate the reliability of forecasts and to identify variances which require further action. (S11) Calculate and interpret cash flow forecasts. (S12) Interpret cash flow reports and identify future action required to manage cash balances. (S13)	Act with professional scepticism including a questioning mind, being alert to conditions which may indicate a possible misstatement due to error or fraud and a critical assessment of evidence. (B5)
Human Resources and Stakeholder Relationship Management K32 K33 K34 K35 S31 S32 S33 S34 B3	Approaches to managing external relationships that affect the organisation. (K32) Approaches to digital technology to produce relevant information for stakeholder reports such as Integrated Reporting or Environmental Social and Governance (ESG) reports. (K33) Principles of effective staff recruitment, training, appraisal, mentoring and management. (K34) Approaches to use of digital technologies to appraise, monitor and manage staff. (K35)	Develop and maintain effective relationships with internal and external stakeholders. (S31) Identify relevant information to be included in reports used by stakeholders. (S32) Identify potential improvements to HR policies and activities such as recruitment, training, appraisal, mentoring or management. (S33) Evaluate the effectiveness of digital technology used to appraise, monitor and manage staff. (S34)	Committed to continuing professional development (CPD) by keeping up to date with the latest legislation, releases from standard setters, the latest advances in, and applications of, digital technology as applicable to accounting and finance and guidance from HMRC. (B3)
Tax Compliance K17 K18 K19 K20 S16 S17 S18 S19	The importance of taxation in society and its impact on government policy. (K17) The relationship of UK taxation to the accounting and finance function within organisations. (K18) Implications for taxation reporting and obligations of organisational or client decision making. (K19) Principles of digital technology used to process data and fulfil organisational and HMRC digital taxation reporting requirements. (K20)	Interpret and apply HMRC rules and guidance to produce tax calculations and statutory returns. (S16) Implement and manage systems and processes that gather the information required by HMRC. (S17) Analyse and summarise organisational or client decision making and the impact on taxation reporting and obligations. (S18) Implement and manage the technology to satisfy HMRC reporting requirements for digital taxation. (S19)	None
Audit Compliance K21 S20	The importance of the internal and external audit function and the significance of providing information requested from the audit teams to fulfil their duties. (K21)	Produce the information required by internal and external auditors in a clear format. (S20)	None
Finance, Credit and Risk K26 K27 K28 K29 S25 S26 S27 S28	The sources of finance that are available to organisations. (K26) Approaches to using technology to identify and apply for finance and maintain credit relationships. (K27) The legal and organisational framework for managing receivables, credit control, and internal and external relationships. (K28) Approaches to using technology that manages credit control for internal and external stakeholders. (K29)	Evaluate the impact of different sources of finance on an organisation, including risk and recommend appropriate finance options. (S25) Advise organisations and implement technology to raise finance and maintain credit relationships. (S26) Design and manage a compliant credit control system that meets strategic objectives regarding customers, insurers, and cash flow. (S27) Implement technology that enables delivery of a credit control system that meets strategic objectives. (S28)	None

Find an apprenticeship

Employers involved in creating the standard: 5 Star Estate Planning, Acc-Unique Solutions Ltd, Azets, BBC, BDT Group, Birmingham City University, Birmingham Community Healthcare NHS Foundation Trust, Central England Co-operative Limited, Certax, Coventry University, Devonports, Ernst and Young, Exeter University, Forest Phoenix Accountancy Ltd, Gloucestershire County Council, Golden Intelligence Ltd, HBBA Care Ltd, IBM, IBM UK Foundation Manager IBM UK Early Professional Programmes, Institute of Financial Accountants, Jaguar Land Rover, Kingsley Maybrook Ltd, Longhurst Group, Manex Accountancy, Morgan Reach Chartered Certified Accountants, Paton Turberfield Accountants, Right Check, Sage (UK) Limited, TaxWhizz, The Education and Skills Partnership Ltd, Thomson Reuters Professional (UK) Ltd, UK Dies Group Ltd, University of Portsmouth, University of West of England, Watts Accountancy, Wellbeing Residential Care Group, Xero

Version log

Version	Change detail	Earliest start date	Latest start date	Latest end date
1.0	Approved for delivery	21/02/2023	Not set	Not set

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Accounting finance manager

Key information

Contents

Contents

Apprenticeship summary

Overview of the role

Occupation summary

Typical job titles include:

Duties

Apprenticeship summary

ST1303, accounting finance manager level 6

What is an end-point assessment and why it happens

EPA gateway

Assessment methods

Who to contact for help or more information

Reasonable adjustments

Professional recognition

Details of the occupational standard

Occupation summary

Typical job titles include:

Occupation duties

KSBs

Knowledge

Skills

Behaviours

Qualifications

English and Maths

Other mandatory qualifications

Accounting Finance Manager Degree

Professional recognition

End-point assessment plan

Introduction and overview

EPA summary table

Duration of end-point assessment period

EPA gateway

Order of assessment methods

Project report with presentation, questions and answers

Overview

Rationale

Delivery

Component 1: Project report

Component 2: Presentation with questions

Assessment decision

Assessment location

Question and resource development

Professional discussion underpinned by a portfolio

Overview

Rationale

Delivery

Assessment location

Question and resource development

Grading

Project report with presentation, questions and answers

Professional discussion underpinned by a portfolio

Overall EPA grading

Re-sits and re-takes

Roles and responsibilities

Reasonable adjustments

Internal quality assurance

Value for money

Professional recognition

KSB mapping table

Mapping of KSBs to grade themes

Project report with presentation, questions and answers

Professional discussion underpinned by a portfolio

Version log

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