Assistant accountant

ST0002, assistant accountant level 3

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 15 months. The EPA period is typically 3 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 assistant accountant, the qualification required is:

AAT Advanced Diploma in Accounting

AAT Level 3 Diploma in Accounting

Assessment methods

Multiple choice test

You will complete a multiple-choice test. It will be open book, meaning you can have access to some books or reference materials.
 In the test you can have:

Apprentices may bring with them pens, pencils, erasers, and a scientific or accountancy calculator.

Calculators must not emit audible tones or function as any other digital device.

Apprentices must not have access to the internet for the duration of the assessment. This includes any potential technological, web-enabled sources of information such as, but not limited to, iPods, mobile phones, MP3/4 players, smart watches which have a data storage device.

No other equipment is allowed.

Professional discussion

You will have a professional professional discussion with an independent assessor. It will last 60 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 AAT for Qualified Bookkeeper

Please contact the professional body for more details.

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

Assistant accountant apprentices, their employers and training providers should read this document.

An approved EPAO must conduct the EPA for this apprenticeship. Employers must select an approved EPAO from the Education and Skills Funding Agency’s Register of end-point assessment organisations (RoEPAO).

A full-time apprentice typically spends 15 months on-programme (this means in training before the gateway) working towards competence as an assistant accountant. All apprentices must spend at least 12 months on-programme. All apprentices must complete the required amount of off-the-job training specified by the apprenticeship funding rules.

This EPA has 2 assessment methods.

The grades available for each assessment method are:

Assessment method 1 - knowledge assessment:

• 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

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 3 months.

The expectation is that the EPAO will confirm the gateway requirements have been met and the EPA starts as quickly as possible.

The apprentice’s employer must confirm that they think their apprentice is working at or above the occupational standard. The apprentice will then enter the gateway. The employer may take advice from the apprentice's training provider(s), but the employer must make the decision.

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

These are:

• achieved English and maths qualifications in line with the apprenticeship funding rules

• achieved either/or AAT Advanced Diploma in Accounting

• achieved either/or AAT Level 3 Diploma in Accounting

• for the professional discussion underpinned by a portfolio the apprentice must submit portfolio of evidence

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 10 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 product evidence such as spreadsheets, working papers, email communications, meeting minutes, timesheets, screenshots of accounting dashboards and data analytics etc
• appraisal and 1-2-1 objective setting,
• job related certificates
• completed observation checklist and related action plans
• worksheets, assignment projects and reports
• record of any formal discussions
• peer feedback

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

In cases where the apprentice is working in a confidential environment, or handling sensitive data that falls under the requirements of GDPR the employer may either:

• insist that the independent assessor (on behalf of the EPAO) reviews the portfolio at the employer’s premises only and that the portfolio is not made available for review away from those premises.

Or

• redact such elements of the data that would identify individuals or potentially sensitive organisational transactions whilst retaining the relevance of the evidence being supplied for the purpose of assessment.

In such circumstances the EPAO and independent assessor should use their discretion to make suitable arrangements to verify to their satisfaction that the portfolio was completed and available for review at the gateway. Detailed arrangements for satisfactory portfolio review by the independent assessor must be agreed with the employer as part of their arrangement with the EPAO.

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 discussion. The independent assessor should review the portfolio of evidence to prepare questions for the discussion. They are not required to provide feedback after this review.

The apprentice must submit any policies and procedures as requested by the EPAO.

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.

Overview

In the knowledge assessment, the apprentice answers questions in a controlled and invigilated environment. It gives the apprentice the opportunity to demonstrate the knowledge mapped to this assessment method.

Rationale

This assessment method is being used because assistant accountants work in an occupation in which competence can be readily tested through questions that require the application of knowledge to specific scenarios. These scenarios enable the assessor to establish the extent of the apprentice's competence beyond straightforward recall by assessing the reasoning for the approach taken to resolving a particular problem or question.

• The knowledge assessment environment should be designed to place the minimum stress on the candidate in terms of timed outputs as accountancy is not an occupation that requires performance against the clock in isolation. It is suggested that the EPAO design the scenario based test to provide a minimum and maximum timeframe for completion to provide guidance to candidates on the scale of work required and relieve the time pressure element as far as possible within an invigilated test environment.

• The scenarios will focus on application of logic and reason to resolve real-world scenarios typically encountered in an apprentices on-programme training.
• allows for the efficient assessment of the application of knowledge where there is a right or wrong answer.
• allows for flexibility in terms of when, where and how it is taken.

• allows larger volumes of apprentices to be assessed at one time.

The test should typically be 90 minutes to complete with an additional 60 minutes available for preparation, research and reflection time as needed to deliver a total timescale of 150 minutes for the knowledge assessment to be completed within. Each apprentice will decide how much of the 150 minutes available they need to use to complete the questions in the knowledge assessment.

The test should comprise 40 questions over 4 themes.

Delivery

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

The knowledge assessment must be computer based.

The knowledge assessment must consist of 40 multiple-choice questions.

Multiple-choice questions must have four options, including one correct answer.

The knowledge assessment should comprise 40 questions over 4 themes.

1. Professional standards and ethics

2. Digital and data security

3. Financial investigation and queries

4. Financial statements and Bookkeeping

The assessment of the following KSBs must include the requirement to perform a calculation:

K1, K2, K3, K5, S1, S2, S3, S4 and S5.

The knowledge assessment must consist of a combination of multiple-choice question styles including: a maximum of 25% multiple-choice questions where there is one correct answer and 3 plausible distractors and a combination of calculation-based questions; a maximum of 75% being multiple mark short questions, for example, drag and drop, pick list etc for a scenario based on the 4 listed themes. This is to ensure apprentices can demonstrate their competence across the breadth of the KSBs.

The test should be presented as an online series of questions.

The apprentice must be given at least 14 days notice of the date and time of the knowledge assessment.

Knowledge Assessment administration

The apprentice must have 150 minutes to complete the Knowledge Assessment. This comprises 90 minutes for the test and a futher 60 minutes being available to the apprentice for reflection and planning as needed.

The knowledge assessment is open book which means that the apprentice can refer to reference books or materials whilst taking the Knowledge Assessment.

In the Knowledge Assessment, the apprentice will be permitted to have access to text books used during their course of study for the apprenticeship.

The following equipment is allowed to be used during the knowledge assessment:

Apprentices may bring with them pens, pencils, erasers, and a scientific or accountancy calculator.

Calculators must not emit audible tones or function as any other digital device.

Apprentices must not have access to the internet for the duration of the assessment. This includes any potential technological, web-enabled sources of information such as, but not limited to, iPods, mobile phones, MP3/4 players, smart watches which have a data storage device.

No other equipment is allowed.

The knowledge assessment must be taken in the presence of an invigilator under the responsibility of the EPAO.

The EPAO must have an invigilation policy setting out how the knowledge assessment must be conducted. It must state the ratio of apprentices to invigilators for the setting and allow the Knowledge Assessment to take place in a secure way.

The EPAO is responsible for the security of the knowledge assessment including the arrangements for on-line testing. The EPAO must ensure that their security arrangements maintain the validity and reliability of the knowledge assessment.

Marking

The knowledge assessment must be marked by an independent assessor or marker employed by the EPAO. They must follow a marking scheme produced by the EPAO. Marking by computer is allowed where question type supports this.

A correct entry gets 1 mark.

Any incorrect or missing answers get zero marks.

The EPAO is responsible for overseeing the marking of the knowledge assessment. The EPAO must ensure standardisation and moderation of knowledge assessment.

Assessment location

The apprentice must take the knowledge assessment in a suitably controlled and invigilated environment that is a quiet room, free from distractions and influence. The EPAO must check the venue is suitable.

The knowledge assessment may take place remotely if the appropriate technology and systems are in place to prevent malpractice. The EPAO must ensure invigilation of the apprentice for example with, and not limited to, 360-degree cameras and screen sharing facilities.

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 should maintain the security and confidentiality of EPA materials when consulting 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 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 knowledge assessment:

• independent assessor assessment materials which include:
  • training materials
  • administration materials
  • moderation and standardisation materials
  • guidance materials
  • grading guidance
  • Knowledge Assessment specification
  • sample Knowledge Assessment and mark schemes
  • live Knowledge Assessments and mark schemes
  • 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, training, and moderation.

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: a professional discussion enables an apprentice to demonstrate competence to the highest level against the KSBs mapped to this assessment method. It is a key element of the occupation to be able to explain key concepts clearly and accurately and this makes a professional discussion a valid assessment method for this occupation.

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 within the KSBs mapped to the method and provide and opportunity for the apprentice to demonstrate distinction level criteria.

The EPAO must give an apprentice 14 days' notice of the professional discussion.

The independent assessor must have at least 4 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 60 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 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 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.

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.

Performance in the EPA determines the apprenticeship grade of:

• fail

• pass

• merit

• distinction

An independent assessor must individually grade the: knowledge assessment 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 or more assessment methods, 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 one method and a distinction in the remaining method.To achieve an overall EPA ‘distinction,’ the apprentice must achieve a distinction in the test and a distinction in the professional discussion.

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

An apprentice who fails one or more assessment method(s) 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.

An 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 1 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 3 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.

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

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 refers to how the EPAO ensures valid, consistent and reliable EPA decisions. The EPAO must adhere to the requirements within the roles and responsibilities section and:

• have effective and rigorous quality assurance systems and procedures that ensure fair, reliable and consistent EPA regardless of employer, place, time or independent assessor
• appoint independent assessors who are competent to deliver the EPA and who:
  • have recent relevant experience of the occupation or sector to at least occupational level 4 gained in the last 2 years or significant experience of the occupation or sector
• operate induction training for anyone involved in the delivery or assessment of the EPA
• provide training for independent assessors in good assessment practice, operating the assessment tools and making grading decisions
• provide ongoing training for markers and invigilators
• provide standardisation activity for this apprenticeship standard for all independent assessors:
  • before they conduct an EPA for the first time
  • if the EPA is updated
  • periodically as appropriate (a minimum of annually)
• conduct effective moderation of EPA decisions and grades
• conduct appeals where required, according to the EPAO’s appeals procedure, reviewing and making final decisions on EPA decisions and grades
• have no direct connection with the apprentice, their employer or training provider; in HEI.

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

• completing applicable assessment methods online (for example computer-based assessment)

• utilising digital remote platforms to conduct applicable assessment methods

• using the employer’s premises

This apprenticeship aligns with:

AAT for Qualified Bookkeeper