Level 4 apprenticeship requirements

At the beginning of the apprenticeship, both you and your student will need to sign the following documents:

• an employment contract; and
• a commitment statement and apprenticeship agreement.

Your chosen tuition provider will then register your student as an apprentice with the Department for Education.

Your student will then need to register as a Level 4 apprentice with us. They will need their unique learner number (ULN) and their tuition provider details on hand to register.

During the on-programme assessment, apprentices will attempt the first six exams of the ACA, undertake off-the-job training and record their professional development skills progress in their online training file. 

The ACA exams

Apprentices must pass the first six exams of the ACA. Throughout 2025-2026, there will be a transitional running period where these existing exams are phased out and Next Generation ACA exams are introduced.

The exams that Level 4 apprentices can sit will depend on their start date and whether they are registered as an ICAEW CFAB or ACA Level 4 apprentice.

The table below outlines the equivalent exams for students who sit a combination of existing and Next Generation exams.

• Overall, Level 4 Accounting Technician Apprentices must pass six exams.
• The Business Technology and Finance exam and the Sustainability and Ethics exam do not have a direct equivalent. Apprentices registered up to 30 June 2025 may sit either exam. Apprentices registered from 1 July must sit Sustainability and Ethics.

Off-the-job training

Apprentices must spend at least six hours per week on off-the-job training.

• Find out more about off-the-job training

Online training file

Level 4 apprentices will use the online training file to keep a record of their professional skills. This will help them to demonstrate their competence in the required knowledge, skills and behaviours (KSBs) of the apprenticeship.  

The training provider will meet with your student on a quarterly basis to discuss their skills progress, provide feedback on the steps they have achieved and support them with any further development they may need.  

The Department for Education mandates that an apprentice must have passed through Gateway before they can sit the end-point assessment. 

The Gateway is the point at which the employer and tuition provider review their apprentice’s KSBs to see if they have met the minimum requirements of the apprenticeship and are ready to attempt the end-point assessment.

At this point, you must confirm the apprentice has:

• achieved a Level 2 (GCSE pass) in Maths & English;
• completed a minimum of 12 months on their apprenticeship; and
• achieved the necessary KSBs set out in the apprenticeship standard.

• View guidance on conducting the Level 4 Gateway sign off

Apprentices who started the Level 4 apprenticeship up to 9 June 2025 will sit the Standard 1.1 end-point assessment. Apprentices who started the Level 4 apprenticeship from 9 June 2025 will sit the Standard 1.2 end-point assessment

Once all elements of the apprenticeship have been successfully completed, your student will need to notify the Department for Education to qualify as a Level 4 Accounting Technician.