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Level 7 accountancy professional apprenticeship certificate regulations

Effective from 15 March 2018

Introduction

1.
  • As an Apprentice Assessment Organisation, ICAEW will be responsible for verifying the student has achieved competence in the knowledge, skills and behaviours of the Level 7 Accountancy Professional 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.
  • The apprenticeship certificate is issued by the Education and Skills Funding Agency (ESFA) and sent to the apprentice’s employer by recorded delivery.

Entry

2. Applicants must meet one of the minimum educational standards set out in the ACA Entry Routes to register as a Level 7 Accountancy Professional Apprenticeship Certificate student.

Award of the Level 7 Accountancy Professional Apprenticeship Certificate

3. To be awarded the Level 7 Accountancy Professional Apprenticeship Certificate through the ICAEW route students must:
  • hold qualifications in English and Maths, at grades A*-C/9-4 or equivalent, which are listed as a minimum of Level 2 on the Office of Qualifications and Examinations Regulation (Ofqual) Regulated Qualifications Framework (RQF); and
  • complete a minimum of 12 months’ work experience as a Level 7 Accountancy Professional Apprenticeship Certificate student in an accountancy role at an Authorised Training Employer; and
  • complete an On-programme Assessment, and any mandatory On-programme qualifications and any other gateway requirements listed in the Apprenticeship Standard or Assessment Plan; and
  • pass the ICAEW End-point Assessment; and 
  • meet any additional requirements imposed by the Education and Skills Funding Agency (ESFA) and/or the Institute for Apprenticeships (IfA); and
  • the applicable fees set by the Committee must have been paid. 

Registration

4. Following the execution of the student’s ACA training agreement, the student shall promptly apply to ICAEW to register as a Level 7 Accountancy Professional Apprenticeship Certificate student and shall provide such evidence of their educational qualifications and other information as the Committee may require.
5.

An individual registering to study the Level 7 Accountancy Professional Apprenticeship Certificate must declare to ICAEW at registration if they have a criminal conviction, bankruptcy order or IVA, have been disqualified as a company director, have failed to satisfy a judgement debt, hold an adverse finding by any professional body or regulator or have been involved in any other activity that brings into question their fitness and propriety.

6. The Committee may, in its absolute discretion, refuse to register or to re-register any person as a Level 7 Accountancy Professional Apprenticeship Certificate student.
7. The registration of a Level 7 Accountancy Professional Apprenticeship Certificate student may be withdrawn:
  • on the date on which the ACA training agreement or period of approved training was suspended or cancelled under the Authorised Training Employer Regulations; or
  • with effect from the date of any bankruptcy order made against the Level 7 Accountancy Professional Apprenticeship Certificate student or any other declaration as in regulation ‎5; or
  • on such other date and in such other circumstances as the Committee, in its absolute discretion, may decide.

and the Level 7 Accountancy Professional Apprenticeship Certificate student shall thereafter cease to be a Level 7 Accountancy Professional Apprenticeship Certificate student as defined in these regulations.

8.

An individual cannot register to study the Level 7 Accountancy Professional Apprenticeship Certificate if they are attempt-barred against any Certificate Level or Professional Level assessments under the ACA Assessment Regulations.

On-programme Assessment

9. The ICAEW On-programme Assessment comprises the following:

End-point Assessment

10. The End-point Assessment comprises the following:
11.  Students must hold qualifications in English and Maths, at grades A*-C/9-4 or equivalent, which are listed as a minimum of Level 2 on the Office of Qualifications and Examinations Regulation (Ofqual) Regulated Qualifications Framework (RQF) before attempting any component of the End-point Assessment.
12. Students must have worked as an apprentice in an accountancy role for an Authorised Training Employer for a period of at least 12 months before attempting any component of the End-point Assessment.
13. The Authorised Training Employer must confirm the student has met the gateway requirements before the student is eligible to attempt or reattempt any component of the End-point Assessment.

Project Report Assessment (details also found on the ICAEW website)

14.

There is no restriction on the number of attempts at the Project Report Assessment. [1] 

[1] References to the number of permitted attempts at the Project Report Assessment relate to ICAEW’s rules and do not relate to the conditions set by individual employers for their students under a training agreement.

15.

The pass mark for the Project Report Assessment is 50%.

16.

Students may not appeal against their mark for the Project Report Assessment.

17.

The Project Report Assessment must be no more than 4,000 words.

18. Engaging in any activity likely to give an advantage to any student will be considered misconduct. Examples of this may include (but are not limited to):
  • cheating ie, failing to comply with the rules governing assessments;
  • colluding ie, assisting another student 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 falsifies factual information;
  • personating ie, acting, appearing, or producing work on behalf of another student in order to deceive the examiners, or soliciting another individual to act, appear or produce work on a student’s behalf;
  • plagiarising ie, incorporating within a submission, work (published or unpublished in whatever format or medium) created by another person without appropriate acknowledgement.
19.

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 write to explain the circumstances of the case.

20. Where ICAEW believes a case of misconduct may exist this will be referred to the ICAEW Assessment Committee and/or the Professional Conduct Department for investigation and potential disciplinary action. 
21. 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.

Public description of holding the Level 7 Accountancy Professional Apprenticeship Certificate

22.

The Education and Skills Funding Agency (ESFA) will issue a certificate to a student who has completed the requirements of the Level 7 Accountancy Professional Apprenticeship Certificate.

23.

Designatory letters do not attach to the award of the Level 7 Accountancy Professional Apprenticeship Certificate.

24. An individual may not refer to their practise of accountancy being certified or regulated by ICAEW on the basis of holding the Level 7 Accountancy Professional Apprenticeship Certificate.

Work experience towards the ACA

25. Students may cite experience gained under an apprenticeship agreement as a Level 7 Accountancy Professional Apprenticeship Certificate student towards approved training of the ACA providing the experience meets the approved training requirements under the ACA Student Regulations.

Powers of variation

26. Subject where relevant to compliance with the Companies Act 2006 and appropriate consultation with the Financial Reporting Council, the Committee shall have the power to vary or waive the above regulations.