Assistant Accountant
(Level 3 Apprenticeship)

Who is this suitable for?

The Assistant Accountant Apprenticeship is the starting point for any staff who have little or no experience in accounting, including school leavers.  Introductory Bookkeeping training can be incorporated into the Level 3 Apprenticeship – please ask us about this.

The Apprenticeship Structure

We would not generally advise students with no experience to start their AAT studies at the Level 3, so we can incorporate all or part of the AAT Foundation Level, or other induction training, as part of this Apprenticeship. For the Assistant Accountant Apprenticeship, students will sit the AAT Advanced Diploma in Accounting Synoptic paper as part of the End Point Assessment.
As part of the apprenticeship training, we can include any or all of the following:


The assessment of the Apprenticeship is by an End Point Assessment (EPA) that comprises:

Preparation for the Synoptic exam

In order to successfully complete the Synoptic exam, apprentices need to have a thorough understanding of the underpinning knowledge and this will normally be achieved by completion of the full Level 3 Advanced Diploma in Accounting. This includes the following units.

An apprenticeship must last at least 372 days and this fits in well with our normal timescales for the completion of the Advanced Diploma.

If the apprentice works less than 30 hours a week, the duration of the apprenticeship will need to be increased pro-rata.

If the prospective apprentice has no prior experience or knowledge in accounting or an accounting environment, they will probably need to complete the full Level 2 Foundation Certificate in Accounting in order to provide the necessary underpinning knowledge to undertake the Level 3 units.

However, many of our apprentices simply need to achieve a better grounding in double entry bookkeeping – in which case they would only add the two units from the Level 2

60% of the End Point Assessment will relate to a “Professional Discussion” performed by an AAT Assessor. This will be based on a work experience portfolio and associated reflective journals, recognising the high level of learning being undertaken at work. We will provide support throughout the apprenticeship on building this up:

Preparation for the Professional Discussion

The Professional Discussion entails a one hour discussion with an AAT Independent Assessor. This will normally be performed remotely via an on-line audio/video portal. It is not a test, it is a method of assessing how much practical experience the apprentice has undertaken over their apprenticeship and covers the following Knowledge, Skills and Behaviours:

In order to support this discussion, apprentices will be required to prepare a Portfolio during their apprenticeship. This will consist of a series of Journals, reflecting on the development of these “significantly new skills and behaviours” and application of the related knowledge over the apprenticeship. These journals will be cross referenced to the detailed learning outcomes.

The Portfolio will also contain examples of the work being described in the Reflective Journals, suitably redacted, and to which they can be cross referenced.

If you would like more information about this Apprenticeship, please click the button below.

20% Off The Job Training Requirement

It is a government requirement that 20% of an apprentice’s paid working time must be spent on off the job training (OTJT). Apprentices will need to maintain, and submit, a weekly log of OTJT so we can help you meet this requirement. This 20% rule can be achieved in a variety of ways – for detailed guidance on how you can achieve this requirement with the minimum of disruption, please click on the button below:

“Enhancements” – the real added value – seeing beyond the numbers

In order to support the development of the above Knowledge, Skills and Behaviours in the workplace, we have added further elements to our programme:

1.Technical accountancy webinars. We source these from Mercia and will tailor a programme relevant to each apprentice and the needs of your workplace. Please click the button below for more information about these webinars:

2. Skills and Behaviours training. We have worked with Agar Management Consultancy to develop a programme of webinars directly mapped to the requirements of the Apprenticeship Standards. At Level 3 these include Learning Styles; Introduction to Time Management; Introduction to Ethics; Driving Change; Continuous Improvement.

3. If relevant to the needs of the workplace, we will also include the completion of an “Insights” profiling questionnaire with a one-day workshop to explain to apprentices the contents of the detailed personality profile that they will receive and how to use the results to enhance their performance at work. Please click the button below for more information about this training:

Footnote: If your prospective apprentice is likely to benefit from completing the full Level 2 Certificate in Accounting, do please liaise with us to see if the new Level 2 Accounts Assistant Apprenticeship will be a more appropriate route to start off with.