Accounts or finance assistant

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

This apprenticeship has integrated qualifications which are used for EPA purposes.

The awarding body (AB) is accountable for the integrated assessment methods. The end-point assessment organisation (EPAO) must take responsibility for the interview. EPAOs and ABs must work collaboratively to manage the delivery of the EPA.

Accounts or finance assistant apprentices, their employers and training providers should read this document.

A full-time accounts or finance assistant apprentice typically spends 12 months on-programme. 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.

The EPA should be completed within an EPA period lasting typically 3 months.

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

An approved EPAO must conduct the EPA for this apprenticeship. Employers must work with the training provider to select an approved EPAO from the apprenticeship providers and assessment register (APAR).

This EPA has 2 assessment methods.

The grades available for each assessment method are below.

Assessment method 1 - interview:

• fail

• pass

• distinction

Assessment method 2 - knowledge test - integrated:

• fail

• pass

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

• fail

• pass

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

The apprentice’s employer must be content that the apprentice is occupationally competent. That is, they are deemed to be working at or above the level set out in the apprenticeship standard and ready to undertake the EPA. 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 mathematics qualifications in line with the apprenticeship funding rules.
• have completed and passed all required elements of one of the relevant mandated qualifications listed below excluding the assessment of the module(s) included in this end point assessment plan.

AAT Level 2 Certificate in Accounting relevant on programme modules are as follows:

- Introduction to Bookkeeping

- Principles of Bookkeeping Controls

- Principles of Costing

but not

- The Business Environment which is to be tested as part of this EPA.

or

Institute of Certified Bookkeepers Certificate in Bookkeeping relevant on programme modules are as follows:

- A1 Basic double entry bookkeeping to trial balance

- A3 Data entry to trial balance using software

but not

- A2 Further double entry bookkeeping to trial balance which is to be tested as part of this EPA

or

Institute for Accountants and Bookkeepers Certificate in Accounting and Business relevant on programme modules are:

- Accounting and Finance in Organisations

- Using Digital Technology

but not

- Professionalism and Ethics in Finance module and Communication in Accounting module which is to be tested as part of this EPA

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

The assessment methods must be delivered in the following order:

The integrated assessment method must be delivered after non-integrated assessment methods have been attempted.

Overview

In the interview, an independent assessor asks the apprentice questions. It gives the apprentice the opportunity to demonstrate the KSBs mapped to this assessment method.

Rationale

This assessment method is being used because:

• it 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 an interview a valid assessment method for this occupation.

Delivery

The interview 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 interview.

The purpose is to assess the apprentice’s competence against the following themes:

• Professionalism and ethics
• Communication
• Digital technology in accounting and finance

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

The interview must last for 60 minutes. The independent assessor can increase the time of the interview by up to 10%. This time is to allow the apprentice to respond to a question if necessary.

The apprentice may take notes to aid their recall into the interview. These are not scored.

The independent assessor must ask at least 6 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 interview must take place in a suitable venue selected by the EPAO for example, the training provider's, EPAO’s or employer’s premises.

The interview 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 interview:

• 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.

This is an integrated assessment method. The integrated assessment method forms part of the apprenticeship's EPA as well as the awarding of the qualification.

The KSBs aligned to the integrated assessment method will be assessed and graded by the awarding body and contribute to the overall outcome of the apprenticeship and the qualification.

The KSBs aligned to this assessment method will be assessed by the apprentice passing one of the qualifications listed below.

The integrated qualifications are:

• AAT Level 2 Certificate in Accounting

- The Business Environment module will be tested as part of this EPA

• Institute of Certified Bookkeepers Certificate in Bookkeeping

- (A2) Further double entry bookkeeping to trial balance module will be tested as part of this EPA

Institute of Accountants and Bookkeepers Level 2 Certificate in Accounting and Business

- Professionalism and Ethics in Finance module and Communication in Finance module will be tested as part of this EPA

Overview

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

Rationale

This assessment method is being used because:

• it assesses KSBs holistically and objectively
• it allows for the assessment of KSBs that do not occur on a predictable or regular basis
• it allows for assessment of responses where there are a range of potential answers
• it can be conducted remotely, potentially reducing cost

Delivery

The delivery of the knowledge test - integrated must align with the conditions set out by the awarding body for the integrated qualification. The test can be computer or paper based.

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

Test administration

The test must be taken in the presence of an invigilator who is the responsibility of the AB or their delegated person or organisation. Invigilation can be conducted remotely where there is technology in place to support this and prevent malpractice

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

The AB is responsible for the security of the test including the arrangements for on-line testing. The AB must ensure their security arrangements maintain the validity and reliability of the test.

Marking

The responsibility for the marking of the test is with the AB. They must produce a marking scheme to be followed. Marking by computer is allowed where question types support this.

The AB is responsible for overseeing the marking, standardisation and moderation of the test.

Assessment location

The apprentice must take the test in a suitably controlled and invigilated environment that is a quiet room, free from distractions and influence.

The AB or their delegated person or organisation must select and check the venue is suitable.

The test could take place remotely if the appropriate technology and systems are in place to prevent malpractice.

Question and resource development

The AB must develop a purpose-built assessment specification and question bank. It is recommended this is done in consultation with employers or subject matter experts for this occupation. The AB must maintain the security and confidentiality of test materials when consulting with employers. The assessment specification and question bank must be reviewed 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 AB 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 AB must ensure that the apprentice has a different set of questions in the case of re-sits or re-takes.

The AB must produce the following materials to support the test:

• administration materials
• moderation and standardisation materials
• guidance materials
• grading guidance
• test specification
• sample test and mark schemes
• live tests and mark schemes
• question bank

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

Performance in the EPA determines the overall grade of:

• fail

• pass

• distinction

An independent assessor must grade the interview 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.

Awarding bodies should make clear in their marking criteria which grade boundary for the integrated assessment method represents a pass, merit and distinction grade for the EPA. This grade must reflect demonstration of occupational competence in the KSBs.

To achieve an overall pass, the apprentice must achieve at least a pass in both assessment methods. To achieve an overall EPA ‘distinction,’ the apprentice must achieve a pass in the test and a distinction in the interview.

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

If the apprentice fails one assessment method or more, 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 the EPAO should 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 2 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 if they need to re-sit or re-take one or more assessment methods, unless the EPAO determines there are exceptional circumstances.

The EPAO and AB must have reasonable adjustments arrangements for the EPA.

This should include:

• how an apprentice qualifies for a 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.

Special considerations

The EPAO and AB must have special consideration arrangements for the EPA.

This should include:

• how an apprentice qualifies for a special consideration
• what special considerations will be given

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

Internal quality assurance refers to the strategies, policies and procedures that an EPAO must have in place to ensure valid, consistent and reliable EPA decisions.

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

They must also appoint independent assessors who:

• have recent relevant experience of the occupation or sector to at least occupational level 2 gained in the last 2 years or significant experience of the occupation or sector

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:

• Institute of Certified Bookkeepers for Associate AICB

This apprenticeship aligns with:

• Institute of Accountants and Bookkeepers for Associate AIAB