Delivery is flexible to suit the individual apprentice and their employer. The apprentice will have a minimum of one tutorial per month either in person in the workplace or remotely via an online meeting. Group sessions may be available on some programmes.

• Level 2 Functional Skills must be achieved prior to end point assessment (this content will be blended into the apprentice's study programme if it is required).
• British Sign Language qualifications are an alternative to English qualifications for whom this is their primary language.
• Apprentices must be employed in order to study for this qualification. Please see our Apprenticeship vacancies.
• The apprentice must be at least 16 years of age.

• General business:
  • Aware of elements of commercial law that may have an impact when working in accountancy, such as contracts, data protection or Anti-Money Laundering (AML).
  • Can explain the importance of upholding relevant codes of conduct and different legal entities.
  • Can explain organisational structures.
  • Is aware of the impact of technology on business and its accounting and finance functions.
• Understanding your organisation: 
  • Understands own role within the context of your organisation.
  • Understands transactional processes of accounting and their use within a finance function.
  • Understands what makes a business or organisation successful, through either buying or selling products or supplying services to a market.
• Accounting systems and processes: 
  • Understands how accounting systems and processes allow a business to keep track of all types of financial transactions.
  • Knows a range of routine accounts reports, and their use within the finance function.
  • Understands the basics of internal control within own organisation.
• Basic accounting: 
  • Aware of basic accountancy concepts and double entry bookkeeping.
  • Understands bookkeeping controls.
  • Understand the cost recording system within an organisation.
  • Develops an understanding of the differences between financial and management accounting.
• Ethical standards: 
  • Understands corporate social responsibility (CSR), ethics and sustainability within organisations.
  • Knows the importance of the need to keep up-to-date with relevant policies, procedures, regulatory or system changes.

• Attention to detail:
  • The ability to examine data to identify issues and to reconcile data to minimise the chance of errors.
  • Can plan and review work.
  • Can recognise and rectify errors.
• Communication:
  • Deals effectively with a range of stakeholders, using appropriate communication methods to deliver accurate and timely results.
  • Avoids jargon and uses the correct technical terms where appropriate.
  • Demonstrates good listening and speaking skills to be able to communicate effectively in the right manner.
• Uses systems and processes: 
  • Utilises relevant office and accounting software packages to input and manage data accurately.
  • Able to maintain the security of accounting information using passwords and other appropriate security measures.
• Personal effectiveness: 
  • Able to self-organise, prioritise workload and activity to meet deadlines.
  • Actively identifies team workload problems and offers to support peers where appropriate.
  • Can understand issues beyond own remit.

• Team work:
  • Supports colleagues and collaborates to achieve results.
  • Builds working relationships within own team and other parts of the organisation.
  • Aware of their impact on others.
• Personal development:
  • Successfully implements changes that are required, as directed.
  • Sisplays an ongoing commitment to learning and self-improvement.
  • Seeks feedback and acts on it to improve their performance.
• Professionalism: 
  • Behaves professionally by adhering to the organisational code of conduct.
  • Has a ‘right first time’ approach.
  • Shows integrity.
  • Demonstrates personal pride in the job through appropriate dress and positive and confident language.
• Customer focus: 
  • Builds and maintains customer satisfaction with the products and services offered by the organisation, in line with company policy, regulation and practice.
  • Delivers excellent service, identifying and meeting or exceeding customer expectations.

Apprentices will be required to take one of the professional qualifications listed below, as chosen by the employer to be most relevant to the job role:

• Level 2 AAT Foundation Certificate in Accounting
• Level 2 ACCA Certificate in Financial and Management Accounting 
• Level 2 IAB Level 2 Certificate in Bookkeeping
• Level 2 ICB Certificate in Bookkeeping

• Structured interview
• In-tray test