ICAEW.com works better with JavaScript enabled.

Level 4 Professional Accounting Apprenticeship Certificate End-point Assessment Regulations

The requirements for apprentices sitting the Level 4 Professional Accounting Apprenticeship Certificate End-point Assessment

Effective from 20 September 2017

1. Introduction

  • This document provides the regulations for the ICAEW Level 4 Professional Accounting Apprenticeship Certificate End-point Assessment.
  • ICAEW is an approved Apprentice Assessment Organisation for the Level 4 Professional Accounting Apprenticeship End-point Assessment. The Apprentice Assessment Organisation will be responsible for verifying the apprentice has achieved competence in the knowledge, skills and behaviours of the Level 4 Professional Accounting Apprenticeship Standard.
  • Please read these regulations in conjunction with the relevant pages on the ICAEW student website icaew.com/dashboard, where you will find additional information and guidance.

2. The assessment structure

  • The End-point Assessment consists of two assessment components.
    • Portfolio of knowledge, skills and behaviours and a Reflective Statement. This component is written by the student towards the end of their apprenticeship and then submitted to ICAEW for marking during specified periods.
    • Role Simulation. This component is written in assessment venues at specified assessment dates. Advance Information is provided for the purposes of prior analysis and use during the Role Simulation assessment.

3. Eligibility

In order to be eligible to attempt or reattempt any component of the End-point Assessment, students must:
  • have attempted or received credit for each of the six ACA Certificate Level assessments or have completed the equivalent requirements of the experience route as defined in the Apprenticeship Assessment Plan; and
  • not be attempt-barred against the ACA Certificate Level assessments under regulation 3 of the ICAEW CFAB Regulations unless they are undertaking the experience route as defined under the Apprenticeship Assessment Plan; and
  • have gained approval from their Authorised Training Employer or Authorised Training Principal; and
  • have worked as an apprentice in an accountancy role for an Authorised Training Employer or Authorised Training Principal for a period of at least 12 months; and
  • meet the conditions in the Level 4 Professional Accounting Assessment Plan and Funding Rules of the Education and Skills Funding Agency (ESFA) and any requirements set forth by the Institute for Apprenticeships.

4. Attempts

  • There is no attempt limit at the Role Simulation or Portfolio of knowledge, skills and behaviours and Reflective Statement. However, where one of these two components is failed, it must be reattempted and passed within 12 months of the date that the other component was passed. In the event that the 12 month period expires before the failed assessment is passed, the student must reattempt both assessment components.
  • The 12 month time-limit under regulation 4(a) may be extended where a special consideration request has been granted under the Equality Act 2010.

5. Assessment entry

  • It is the responsibility of the student to enter for the assessment and adhere to any published closing dates for entry.
  • Students may only enter assessments for which they are eligible.
  • Late assessment entries are accepted at the discretion of ICAEW and may be subject to increased fees.

6. Assessment fees

  • Assessment fees are listed on our website at icaew.com/exams.
  • Refunds are not normally given. Students absent from the End-point Assessments due to medical or other exceptional circumstances beyond their control may request a refund up to 14 days from the date of the assessment and this will be considered subject to submission of valid evidence obtained no earlier than the cancelation date for the exam session and no later than 2 days after the assessment.
  • Refunds may be subject to an administrative charge.

7. Assessment venues

  • Students should arrive at assessment venues 30 minutes prior to the start of the assessment.
  • Students arriving late to the assessment will not be given additional time and their lateness will be reported to ICAEW.
  • Students arriving 30 minutes after the assessment has started will not be allowed in the assessment room to sit that assessment

8. Conduct

Failure to comply with the following may be deemed to be misconduct:

  • Students may not leave the assessment venue during an assessment and return unless accompanied by an invigilator.
  • Students must at all times follow the instructions of the invigilator.
  • Students may bring food and drink to the assessment venue for paper-based assessments only, provided that it will not cause a disturbance.
  • Students may only submit their answers on the materials provided by ICAEW.
  • Students must stop writing or typing immediately when instructed by invigilators.
  • All materials prohibited under regulation ‎10 must be placed with any bags away from the student’s desk and all mobile phones, smart phones, pagers, laptops, e-readers, tablets or any other device capable of transmitting, storing or receiving information must be turned off during an assessment.
  • Students may not remove materials provided at the assessment venue unless instructed otherwise.
  • If a student is ill or suffers from any other circumstance that may affect performance during the assessment they should report this to the chief invigilator. 

9. Identification

  • Each student will be required to show two forms of identification in the assessment venue, at least one of which must contain an identifying photograph.
  • The following are accepted as photographic identification:
    • a current passport;
    • company identification card containing photograph and signature;
    • driving licence containing photograph and signature;
    • a national identity document containing photograph and signature.
  • The following are accepted as signature identification:
    • a current passport;
    • company identification card containing photograph and signature;
    • driving licence containing photograph and signature;
    • a national identity document containing photograph and signature;
    • another formal document or card, such as a debit/credit card.
  • If a student does not currently hold adequate means of identification they must obtain it before the assessment. 

10. Prohibited materials

The following equipment is not permitted to be used by students during any assessment unless provided by ICAEW:
  • mobile phones;
  • smart phones;
  • pagers;
  • laptops;
  • e-readers;
  • tablets;
  • digital watches;
  • smart watches;
  • any other device capable of transmitting, storing or receiving information whether internet connected or otherwise;
  • electronic equipment capable of being programmed to hold alphabetical or numerical data and/or formulae or capable of automatically computing net present value (NPV) or internal rate of return (IRR) or any other functions as determined from time to time by the Committee;
  • non-permitted texts (see regulation ‎13, Permitted texts). 

11. Permitted materials

  • Students are provided with appropriate writing paper for each paper-based assessment being taken.
  • Assessment-specific materials are provided for each assessment at the assessment venue.
  • Students must bring their own copy of the Advance Information.
  • For paper-based assessments all answers must be submitted in black ball point pen, which students must provide. ICAEW does not recommend use of correction fluid.
  • Calculators may be used in the assessment venue. A financial or scientific calculator may be used, provided it is not in contravention with regulation ‎10(a)(x). Calculators must be silent and non-mains operated.
  • ICAEW reserves the right to change, amend, remove or vary at any point the materials permitted in an assessment.

12. Liability

  • ICAEW will not be liable for any loss, theft or personal damage to any items brought into or left outside of the assessment venue.
  • All personal items are brought at the owner's own risk. 

13. Permitted texts

  • There are no restrictions or recommendations on what texts a student may take into the assessments. Study manuals are permitted.
  • A student may not submit any pre-prepared material or, for example, annotated exhibits from the Role Simulation Advance Information with their answers. This material will not be marked by the examiners.
  • Students are advised to see regulation ‎15 Misconduct for further information.

14. Access arrangements for assessments

 ICAEW complies with the Equality Act 2010 for assessment provision. Students are asked to notify ICAEW on registration so that their needs may be considered.
  • Candidates are able to request access arrangements due to short-term or long-term indispositions.
  • Applications must meet the relevant deadlines as laid out in the Access Arrangements for Assessments policy.
  • Students who have been granted access arrangements must inform ICAEW immediately if the circumstances related to their access arrangements change prior to the sitting of the assessment in question.
  • Students who are no longer eligible for access arrangements due to a change in their circumstances will be deemed to have committed misconduct should they continue to sit an assessment under those access arrangements.

15. Misconduct

  • Engaging in any activity which is in breach of these regulations, or deemed to breach the intent of these regulations, will be considered as misconduct. Examples of this may include (but are not limited to):
    • cheating ie, failing to comply with the rules governing assessments or any instructions given by the invigilator;
    • colluding ie, assisting another candidate to gain an advantage by any means, facilitating or receiving such assistance;
    • fabricating ie, misleading or attempting to mislead the examiners by presenting work for assessment in a way which intentionally or recklessly suggests that factual information has been collected which has not in fact been collected, or which falsifies factual information;
    • personating ie, acting, appearing, or producing work on behalf of another candidate in order to deceive the examiners, or soliciting another individual to act, appear or produce work on your own behalf;
    • plagiarising ie, incorporating within your work, work (published or unpublished in whatever format or medium) created by another person without appropriate acknowledgement;
    • using any materials prohibited under regulation ‎10 during an assessment;
    • continuing to write after an assessment is declared closed;
    • disruptive conduct in the assessment venue ;
    • failing to comply with the ICAEW Instructions to Candidates document.
  • Chief invigilators and administrators at assessment venues will report to ICAEW all cases of irregularity or misconduct at an assessment. They are empowered to stop the assessment of students who conduct themselves improperly.
  • ICAEW reserves the right to contact a student’s training office in relation to cases of misconduct.
  • ICAEW will investigate any student suspected of involvement in any irregularity or misconduct. Where a case for misconduct is to be considered, the student will be notified and given opportunity to explain in writing the circumstances of the case.
  • Where ICAEW believes a case of misconduct may exist this will be referred to ICAEW's Assessment Committee for investigation and potential disciplinary action. Disciplinary action may include setting the mark of an assessment to zero, voiding the attempt or any other measure deemed appropriate by the Committee. Cases of misconduct may be referred to the Professional Conduct department and include additional disciplinary action.
  • ICAEW reserves the right to withhold publication of the results of an assessment, and prevent further assessment attempts, of students suspected of having been involved in any irregularity or misconduct in connection with an assessment, pending the completion of investigations into the alleged irregularity or misconduct.
  • Details of ICAEW appeals procedures are available on our website at icaew.com/regulations.

16. Results

  • Results for the assessments will be available by email, text message and on the ICAEW student website.
  • Details on timings are available at icaew.com/exams.
  • Answers and assessment materials submitted remain the property of ICAEW and will not be returned to candidates. ICAEW retains the right to use scripts and submitted materials for training and feedback purposes.