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The Level 4 Accounting Technician Apprenticeship is an entry level programme into accounting that includes the ICAEW Certificate in Finance, Accounting and Business (ICAEW CFAB).

Explore the benefits of the Level 4 apprenticeship

  • Cost-effective

Access apprenticeship levy funds or benefit from government funding to cover some of the costs of training.

  • Grow your own finance teams 

Develop a more motivated and satisfied workforce with greater loyalty towards your organisation.

  • A stepping stone to chartered accountancy

The Level 4 apprenticeship can serve as a stepping stone to the ACA, allowing you to decide whether the ACA is right for your organisation and your employees.

Structure of the Level 4 apprenticeship

The Level 4 apprenticeship combines work experience with the ICAEW Certificate in Finance, Accounting and Business (CFAB). It consists of an on-programme assessment and end-point assessment which develops the knowledge, skills and behaviours your employees (KSBs) need to qualify as Level 4 Accounting Technician Apprentices. 

On-programme assessment

During the on-programme assessment, apprentices will:

  • complete the six ICAEW CFAB exams;
  • record their progress in an online training file; and
  • spend at least six hours per week on off-the-job training

The six ICAEW CFAB exams include:

  • Accounting

    Ensures students have a sound understanding of the techniques of double entry accounting and can apply its principles in recording transactions, adjusting financial records and preparing non-complex financial statements.

  • Management Information

    Enables students to prepare essential financial information for the management of a business.

  • Business, Technology and Finance

    Provides students with an understanding of how businesses operate and how finance functions help businesses to achieve their objectives.

  • Assurance

    Ensures students understand the assurance process and fundamental principles of ethics, and can contribute to the assessment of internal controls and gathering of evidence on an assurance engagement.

  • Principles of Taxation

    Enables students to understand the general objectives of taxation and to calculate income tax, national insurance contributions, capital gains tax, corporation tax and VAT in straightforward scenarios.

  • Law

    Provides students with an understanding of the principles of English law.

End-point assessment

During the end-point assessment, apprentices will:

  • complete a Portfolio and Reflective Statement; and
  • pass a Role Simulation exam.

Once all elements of the apprenticeship have been successfully completed, the apprentice will qualify as an Accounting Technician. 

Entry requirements

There are no set entry requirements for the Level 4 apprenticeship but apprentices must have a Level 2 (GCSE pass) in English and Maths before they can attempt the end-point assessment. 


The Level 4 apprenticeship must be at least 12 months long. It will typically take 18-24 months to complete. 

Study options

You will need to select a tuition provider (otherwise known as training provider) to deliver apprenticeship training to your apprentices. The tuition provider monitors a great part of the apprenticeship process and will help you review your apprentice’s performance and ensure they are adhering to the off-the-job training requirements. They will also be able to help design an apprenticeship programme that suits your business' needs.  

Choosing an apprenticeship training provider

Levy paying employers can select a provider from the apprenticeship provider and assessment register (APAR). We recommend that non-levy paying employers  discuss their tuition provider options with our team.

Fees and funding

Fees associated with the Level 4 apprenticeship include:

  Current From 1 July 2024  From 1 Jan 2025 
Student fee £197.00 + VAT  £197.00 + VAT  £206.00 + VAT
Exam entry £80.00  £85.00  £90.00
Role Simulation exam entry £255.00  £260.00  £272.00
Portfolio and Reflective Statement £305.00  £310.00  £325.00
Tuition Varies by provider

Apprenticeship funding

Employers can access their own apprenticeship levy funds or benefit from government funding to cover some of the costs associated with training a Level 4 apprentice.

Setting up an apprenticeship

Setting up an ICAEW apprenticeship is easy and straightforward. Our Business Development team will be with you every step of the way and can advise you on what your options are based on your needs.

Frequently asked questions

View answers to frequently asked questions from employers.

Interested in offering an ICAEW apprenticeship?

Register your interest and a member of our team will be in touch to discuss your needs. 

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