This consultation is now closed, we are currently analysing your feedback

The Professional Accounting or Taxation Technician trailblazer group would welcome views on End Point Assessment from employers who currently employ or have employed apprentices on this apprenticeship programme.

THE ASK:

For Employers

If you are an employer and would like to give your views on the revised end point assessment approach for professional accounting or taxation technician, please provide your views by taking part in our employer survey by Monday 29 January 2024.

Take part in the Survey by Monday 29 January 2024.

 
WHY WE ARE SEEKING VIEWS

The current End Point Assessment (EPA) is being revised to reflect the needs of employers and changes to the Institute for Apprenticeships and Technical Education (IfATE) policy since its publication in July 2016. It provides a practical test of accountancy knowledge and skill through a “role simulation” and then EITHER a reflective statement OR a Discussion. The current EPA provides a practical test of accountancy knowledge and skill through a written “role simulation” exam and then EITHER a reflective statement OR a Discussion (most institutes only offer the option to submit a reflective statement). The proposed revised EPA would retain the practical test through a written role simulation exam and then offer ONE of the following:

EITHER - a written method such as a project report on a problem, idea or proposal encountered in the apprentice’s day to day work created alongside a presentation with Q&A to enable the apprentice to explain their work and strengthen or fill in any weaknesses or gaps in their report.
OR - a written method such as a project report on a problem, idea or proposal encountered in the apprentice’s day to day work.Any written method would need to be completed based on “work-based activities” aligned to a defined set of Knowledge, Skills and Behaviours.  
OR - a discussion-based method such as an interview without a portfolio or a professional discussion underpinned by a portfolio.

A discussion-based method could happen face to face or remotely through video conferencing and will involve discussion about on the job activities aligned to a defined set of Knowledge, Skills and Behaviours.

A portfolio would be compiled on programme and include evidence of attainment of KSBs mapped to the assessment method.

IfATE policy no longer allows a choice between assessment methods, this is to ensure consistency of assessment for every apprentice. Time must be given during the working week to prepare and complete any of these assessments, which is the same as is currently required. The apprenticeship currently has EPA delivered in different ways by the following End Point Assessment Organisations (EPAOs):

  • AAT (Association of Accounting Technicians): Professional discussion or reflective statement
  • ACCA (Association of Chartered Certified Accountants): Reflective statement only
  • CIMA (Chartered Institute of Management Accountants): Reflective statement only
  • ICAEW (Institute of Chartered Accountants in England and Wales): Reflective statement only
  • NCFE delivering EPA for ATT (Association of Tax Technicians): Professional discussion or reflective statement.

IF the EPA includes a discussion-based method it is possible that not all current professional bodies will continue to support the apprenticeship.

There is currently no requirement to use a professional body as an EPAO for this apprenticeship. Any EPAO on the Department for Education Register can apply to deliver EPA for this apprenticeship. This approach will continue into the revised version.

WHAT IS END POINT ASSESSMENT

All apprentices must take an independent assessment at the end of their training to confirm that they have achieved occupational competence.

Rigorous, robust and independent end-point assessment (EPA) is essential to give employers confidence that apprentices completing an apprenticeship standard can actually perform in the occupation they have been trained in and can demonstrate the duties, and knowledge, skills and behaviours (KSBs) set out in the occupational standard.

EPA can take a wide range of forms – it can include assessment methods such as an observation in the workplace, practical and written tests and interviews.

It must include a minimum of two distinct assessment methods.

WHAT HAPPENS NEXT?

We will consider your responses as we gather evidence on the revised end point assessment approach for professional accounting or taxation technician.


 
Published 6 December 2023
Last updated 6 December 2023
(HD, NS)