Find out what you and your students need to do when training a Level 7 Accountancy Professional Apprentice.
Registering a Level 7 apprentice
At the beginning of the apprenticeship, both you and your student will need to sign the following documents:
- an employment contract;
- a training agreement; 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 7 apprentice with us. They will need their unique learner number (ULN) and their tuition provider details on hand to register.
On-programme assessment
During the on-programme assessment, apprentices will need to complete the elements of the ACA, off-the-job training and record their progress in their online training file.
The elements of the ACA
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For students who started up to 30 June 2025 and are on the existing ACA
The apprentice must complete the four elements of the ACA:
- undertake a minimum of 450 days of practical work experience;
- complete the ICAEW professional development ladders (or their employers accredited scheme, if applicable);
- complete the ethics requirements including an Ethics Learning Programme and discuss ethics with their employer through a series of Ethics in Practice scenarios; and
- pass, or claim credit for, the ACA exams.
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For students who started after 1 July 2025 and are on the Next Generation ACA or have been switched to this route
The apprentice must complete the three elements of the Next Generation ACA:
- complete the professional skills and professional work experience requirements, including 25 professional skills, ethics in practice scenarios and a minimum of 450 days of professional work experience;
- complete at least 30 units of Specialised Learning; and
- pass, or claim credit for, the ACA business, finance and accountancy exams.
Off-the-job training
Apprentices must spend at least six hours per week on off-the-job training.
Online training file
Level 7 apprentices will use the online training file to keep a record of their progress through the ACA.
Six-monthly reviews are required with both the employer and the tuition provider. Reviews with the tuition provider will cover the apprentices' progress through the KSBs while reviews with the employer will cover the ACA requirements. These reviews will help determine whether the apprentice needs any further training and whether they are ready to move on to the end-point assessment.
Gateway
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 and English;
- completed a minimum of 12 months on their apprenticeship; and
- achieved the necessary KSBs set out in the apprenticeship standard.
End-point assessment
The end-point assessment consists of:
- the existing ACA Case Study / Next Generation ACA Strategic Case Study exam; and
- a Project Report.
Case Study / Strategic Case Study exam
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Case Study exam
The last sitting of the Case Study exam will be in November 2026.
The purpose of the Case Study exam is to assess the apprentice’s understanding of complex business issues, and usually takes place in the last 12 months of their apprenticeship.
Apprentices will have access to advance information on a hypothetical scenario, which will be as close to a real-life situation as possible. Using that information, the apprentice will need to analyse the data, identify options and make recommendations.
The Case Study exam is 4 hours in length and has a pass mark of 50%.
There are two sessions for the Case Study exam, held in July and November. -
Strategic Case Study exam
The Strategic Case Study exam will launch in July 2027.
The Strategic Case Study will assess the apprentice’s quantitative and qualitative skills to make realistic recommendations in complex business and financing scenarios. It will usually take place in the last 18 months of the apprenticeship.
Apprentices will have access to advance information on a hypothetical scenario which will describe an organisation and its business environment and introduce some potential issues.
The Strategic Case Study exam is 4 hours in length and has a pass mark of 50%.
Project Report
The Project Report is the last element of the end-point assessment, and of the apprenticeship overall, and it will focus on the final 12 months of the programme.
Based on their work experience, apprentices will be required to answer 3-4 critical and evaluative skills and behaviours questions.
Apprentices will need to prepare a report, based on their own experience, for each of the questions. In this report, they will have to include:
- a background and context to the situation identified in the question;
- a description of their role, responsibilities and actions within this situation;
- an evaluation of the skills and behaviours they used and developed; and
- a critical examination of what they learned from this situation.
The are two sessions for the Project Report held in July and November.
Certification
Once all elements of the apprenticeship have been successfully completed, the apprentice will need to notify the Department for Education to qualify as a Level 7 Accountancy Professional.
You will need to conduct a final sign off to declare your student has satisfied all elements of the ACA and confirm that the apprentice is fit and proper for ICAEW membership. Once complete, your student will be eligible to apply for ICAEW membership and become an ICAEW Chartered Accountant.
Have a question?
If you need any support or have a question on ICAEW apprenticeships, please contact us.
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