skills development network

Foundation Accountancy Apprenticeship

Level 3 Assistant Accountant

The Foundation Apprenticeship is a programme aimed at school and college leavers supporting health service employers to develop the workforce of the future.

The 24-month Level 3 Assistant Accountant Apprenticeship is intended for individuals commencing roles within a Finance function; typical job roles include Purchase/Sales Ledger Clerk, Finance Assistant etc.

Download the Foundation Accountancy Apprenticeship overview (PDF 233kb)

What the Programme Includes



What the Learning Involves

On programme apprentices will be provided with training on the following AAT units:

As well as classroom learning apprentices will be expected to undertake independent study in order to adequately prepare them for the exam at the end of each unit.

What End Point Assessment (EPA) Entails

The purpose of the EPA is to assess an apprentice’s competency in the role.

Apprentices are put forward for EPA when they have:

The EPA consists of the following components:

On completion a final grade of either Pass or Distinction is awarded to recognise achievement.

In addition to the L3 Assistant Accountant Apprenticeship individuals who successfully complete the programme will also gain the AAT L2 Certificate in Bookkeeping and L3 Advanced Diploma in Accounting.

How Long the Programme Takes

The programme takes 24 months to complete during which time apprentices are employed by a lead employer on a fixed term contract.

What Apprentices are Paid

Apprentices are paid Agenda for Change Band 2 (£20,270 - £21,318) Annex 21 trainee contract rates ie.

In addition, apprentices are enrolled as student members of AAT whilst on programme and are also reimbursed for any training related travel costs incurred.

Progression Opportunities Available

On completion apprentices can progress on to the L4 Professional Accounting Technician Apprenticeship and ultimately the L7 Accountancy Professional Apprenticeship incorporating professional qualifications.