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Level 4 apprenticeship overview

Here we provide a detailed overview of your apprenticeship journey including how to progress through your on-programme and end-point assessments.

We have also recorded a webinar to talk you through and explain each stage of the Level 4 Accounting Technician Apprenticeship journey from registration to certification.

Knowledge, skills and behaviours

During your apprenticeship, you will develop knowledge, skills and behaviours, which are essential to help you succeed in any finance or business role. These will be gained through a combination of off-the-job training and practical experience in your workplace.

Below is an overview of the knowledge, skills and behaviours you will work towards and progress. 

Knowledge Skills Behaviours
  • Technical knowledge (Option 1 - Accounting, Option 2 - Tax)
  • Business awareness
  • Ethical standards
  • Regulation and Compliance
  • Systems and Processes
  • Analysis
  • Communication
  • Leadership
  • Planning and Prioritisation
  • Produces Quality and Accurate Information
  • Team Working and Collaboration
  • Uses Systems and Processes
  • Adaptability
  • Adding value
  • Ethics and Integrity
  • Proactivity
  • Professional Scepticism

This is a key component of the apprenticeship and you will need to demonstrate that you have met all knowledge, skills and behaviours to qualify as a Level 4 Accounting Technician.

Remember to add how you demonstrate each skill and behaviour in your training file.

* Please note that from 1 January 2018, this exam will be called Business, Technology and Finance.

Training file

You can access your training file as soon as you register as a student with us, it’s important that you use your training file to keep a record of your professional development. This will help you to demonstrate that you have gained the required knowledge, skills and behaviours.

Please note that you may follow your employer’s professional development programme. Be sure to ask them when you start your apprenticeship.


You will also have quarterly progress reviews with your employer or tuition provider throughout your apprenticeship. They will provide guidance on your performance and progress. They will also give you feedback on the steps you have achieved within the knowledge, skills and behaviour component of the apprenticeship and support you with any further development you may need.


Throughout your apprenticeship you will be assessed through an on-programme and an end-point assessment.

On-programme assessment

You will complete the on-programme assessment as you progress through your apprenticeship, this means you will study towards the ICAEW Certificate of Finance, Accounting and Business (ICAEW CFAB) or the ACA Certificate Level, maintain your training file and have quarterly progress reviews with your employer or tuition provider.

The on-programme assessment is flexible in its duration and depends on your progress. Your employer or your tuition provider will guide you throughout the on-programme assessment.

Once you have completed this element and with approval from your employer, you will be able to move on to the end-point assessment. This is made up of a portfolio and a reflective statement, as well as a role simulation exam.

ICAEW CFAB / ACA Certificate Level

You will need to study and attempt all six ICAEW CFAB or ACA Certificate Level exams during the first 12 months of your apprenticeship. They cover part of the knowledge element of the knowledge, skills and behaviour requirement of the Level 4 Accounting Technician apprenticeship.

You can take the exams in any order, at any time throughout the year. The exams are:

  • Accounting
  • Assurance
  • Business, Technology and Finance
  • Law
  • Management Information
  • Principles of Taxation

Please note that if you still have an ICAEW CFAB or ACA Certificate Level exam to pass once you have successfully completed the end-point assessment, you will need to sit and pass this exam before you receive your apprenticeship certificate from the Institute for Apprenticeships.

End-point assessment

Once you have completed the on-programme assessment, spent a minimum of 12 months on your apprenticeship programme and attempted all ICAEW CFAB or ACA Certificate Level exams, your employer will assess whether you are ready to progress to the end-point assessment.

The end-point assessment has two elements:

  1. portfolio and reflective statement; and
  2. role simulation exam.

Portfolio and reflective statement

The portfolio and reflective statement demonstrates your competence in the knowledge, skills and behaviours required to be an ICAEW Accounting Technician. It is an opportunity for you to show how you have developed competence throughout your apprenticeship and to think about anything you would have done differently, as well as what you have learned through the process.

Your training file will contribute to your portfolio and reflective statement. You will be able to take relevant examples from your training log, and summarise them for your portfolio and reflective statement. Your employer will then verify this.

When you have completed your portfolio and reflective statement, you will need to submit it to ICAEW for assessment.

Role simulation exam

This is a 2.5 hour long, invigilated exam which tests the knowledge, skills and behaviours you have developed during your apprenticeship.

Six weeks before the exam, you will receive a web link from us that provides 12-15 pages of advance information. This may include background information on a company, a recent set of financial statements and an organisational hierarchy.

You will need to familiarise yourself with this information before the exam, with the support of your tuition provider.

On the day of the role simulation exam, you will be presented with some additional information about the company, as well as a number of tasks for you to work through.

The pass mark is 70%. If you score 90% or more, you will receive a distinction.