Professional accounting technician

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

Professional accounting technician apprentices, their employers and training providers should read this document.

A full-time professional accounting technician apprentice typically spends 18 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, subject to the availability of role scenario assessment opportunities.

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 - role scenario assessment:

• fail

• pass

• distinction

Assessment method 2 - professional discussion:

• 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, subject to availability of role scenario assessment opportunities.

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

Gateway evidence must be submitted to the EPAO, along with any organisation specific policies and procedures 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 role scenario assessment, 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:

• professional accounting technicians work in an occupation in which competence can be readily tested through questions that require the application of knowledge and skills to a specific scenario. Using a scenario enables the assessor to establish the extent of the apprentice's competence beyond straightforward recall by assessing the method, and or reasoning for the approach taken to suggest a solution to the scenario problems or questions.
• the scenario will focus on the application of technical knowledge and skills to provide solutions to real-world based scenarios typically encountered by the apprentice during their on-programme training and work.
• it allows for the efficient assessment of the application of knowledge and skills where there is a right or wrong answer.
• it allows for flexibility in terms of when, where, and how it is taken.
• it allows larger volumes of apprentices to be assessed at one time.

Delivery

The role scenario assessment must be structured to give the apprentice the opportunity to demonstrate the knowledge and skills mapped to this assessment method to the highest available grade.

The assessment must be computer based.

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

Prior to the role scenario assessment commencing, the apprentice will have access to pre-seen information about a fictitious organisation. This will contain basic information, such as excerpts from a set of their most recent accounts, organisation chart, and some emails or memos containing the organisation’s plans or issues.

The apprentice will have at least 10 working days to digest this information, discuss it with their colleagues, and have access to tutorials designed to familiarise them with the role scenario assessment approach.

During the role scenario assessment, the apprentice will be presented with further information about the organisation and will be asked to complete a series of 4 short tasks. Each of the tasks will assess the application of knowledge and skills mapped to this assessment method. The tasks must be designed in such a way to ensure the apprentice fully analyses the information in both the pre-seen material and the extra information presented on the day.

The scenario will be designed to ensure that it tests not only knowledge but also the skills mapped to this assessment method.

Role scenario administration

The apprentice must have 150 minutes to complete the test.

The role scenario assessment is closed book which means that the apprentice cannot bring any written materials with them when taking the role scenario assessment. The EPAO will provide a copy of the pre-seen information as part of the resources in the assessment.

Equipment arrangements, such as stationery and non-programmable calculators, will be determined by the EPAO.

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.

The apprentice is not allowed to bring other equipment into the assessment unless previously agreed with the EPAO, in line with their reasonable adjustment policy.

Digital equipment and software required for the undertaking of the role scenario assessment will be stated by the EPAO in advance.

The apprentice must take the role scenario assessment in a suitably controlled environment that is a quiet space, free from distractions and influence, in the presence of an invigilator. The invigilator may be the independent assessor, or another external person employed by the EPAO.

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

The EPAO must verify the apprentice’s identity and ensure invigilation of the apprentice for example, with 360-degree cameras and screen sharing facilities.

The EPAO can delegate invigilation to another party through commercial contracting arrangements but retains ultimate responsibility for the delivery of the role scenario assessment.

Marking

The EPAO must develop a marking scheme for the questions related to the written tasks in the role scenario assessment. The role scenario assessment must be marked by an independent assessor or marker employed by the EPAO. They must follow the marking scheme produced by the EPAO.

Any incorrect or missing answers get zero marks.

For short-answer questions, a maximum mark will be assigned, and a range of possible responses can be scored between zero and that maximum mark, where elements of competence are evidenced short of the full mark.

The role scenario assessment will require the apprentice to explain, describe, analyse, and interpret information. Performance against the underpinning knowledge and skills determines the overall score for this assessment method.

To attain a maximum score within specific sets of questions in the tasks, the apprentice will be required to demonstrate that they have evaluated or justified their approach to resolving elements of the role scenario assessment.

Marks are awarded on a percentage basis, providing EPAOs with the freedom to design high-quality role scenarios that can vary over time, with a range of marks available to meet the percentages specified in the marking grid in the Grading Section of this plan. When delivering results to apprentices, EPAOs will ensure that the percentages specified in the marking grid represent occupational competence as described in the pass and distinction grade descriptors.

The EPAO is responsible for overseeing the marking of the role scenario assessment. The EPAO must ensure standardisation and moderation of assessments with written answers.

Assessment location

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

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

Question and resource development

The EPAO must develop a purpose-built assessment specification. It is recommended that this is created in consultation with employers of the occupation. must maintain the security and confidentiality of EPA materials when consulting with employers. The assessment specification 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 knowledge and skills statements mapped to this assessment method. The EPAO must ensure that questions are refined and developed to a high standard. The questions must be unpredictable.

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 role scenario assessment:

• independent assessor assessment materials which include:
  • training materials
  • administration materials
  • moderation and standardisation materials
  • guidance materials
  • grading guidance
  • role scenario assessment specification
  • sample role scenario assessments and mark schemes
  • live role scenario assessments and mark schemes
• 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.

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.

Rationale

This assessment method is being used because:

• it will allow some KSBs which may not naturally occur in every workplace or may take too long to observe to be assessed and allow for the assessment of a disparate set of KSBs
• professional discussion enables the apprentice to evidence a deeper level of competence and understanding
• it is cost effective, as it can be carried out remotely using digital technologies and on the same day as other assessment methods making best use of assessor and apprentice time.

reduces the assessment burden on the apprentice

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 assess the apprentice’s competence against the following themes:

• Ethical and professional working practices
• The wider professional landscape
• Digital and data
• Adaptability and flexibility
• Influence and value creation
• Continuous improvement

The EPAO must give an apprentice at least 7 days' notice of the professional discussion. "Days" refers to the number of working days.

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 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 EPAO must develop a purpose-built assessment specification and question bank. It is recommended that this is created in consultation with employers of the 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:

• 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 overall grade of:

• fail

• pass

• merit

• distinction

An independent assessor must individually grade the role scenario assessment in line with this EPA plan.

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

The role scenario assessment will be graded in accordance with the following principles:

• grading descriptors inform the awarding of marks such that distinction level responses translate into higher marks within the question.
• the grading table sets out the marks to be achieved for each level of attainment.

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 one method and a distinction in the remaining method. To achieve an overall EPA ‘distinction,’ the apprentice must achieve a distinction in both methods.

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.

• For the role scenario assessment, a re-sit should be taken at the next available assessment opportunity and not more than 6 months after the EPA outcome notification. The timescale for a retake is dependent on how much training is required.
• For the professional discussion, a re-sit is typically taken within 1 month 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.

The apprentice will get a maximum EPA grade ofif distinction they need to re-sit or re-take one or more assessment methods.

Reasonable adjustments

The EPAO 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 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 5 years or significant experience of the occupation or sector
• have professional body membership with:

  Any of the following:

  • Association of Accounting Technicians AAT
  • Association of Chartered Certified Accountants ACCA
  • Chartered Institute of Management Accountants CIMA
  • Chartered Institute of Public Finance Accountants CIPFA
  • Institute of Chartered Accountants England and Wales ICAEW
  • Institute of Chartered Accountants Scotland ICAS

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

• assessing multiple apprentices simultaneously where the assessment method permits this

• conducting assessment methods on the same day

This apprenticeship aligns with:

• Institute of Chartered Accountants in England and Wales for Entry

This apprenticeship aligns with:

• Association of Chartered Certified Accountants for Entry

This apprenticeship aligns with:

• Association of Accounting Technicians for Level 4

This apprenticeship aligns with:

• Chartered Institute of Management Accountants for Level 4