Delivering apprenticeships in Scotland

As we’re seeing more employers looking to offer apprenticeships as a way to develop and enhance their workforce, it’s the perfect time to ensure that you’re offering apprenticeships as a study route for your students.

With the Foundation Apprenticeship in Accountancy available alongside the existing Modern Apprenticeships in Scotland there’s never been a better time to add apprenticeships to your course portfolio.

Foundation Apprenticeship in Accountancy

Developed by Skills Development Scotland, in partnership with us, the Foundation Apprenticeship in Accountancy will bolster your offering to students aged 16 to 18.

Adding this qualification to your existing course portfolio will enable you to reach out to those students who are looking to stay in full-time education and gain the valuable hands-on experience a vocational qualification offers, but who might not normally consider an apprenticeship. It enables you to support and upskill individuals within your local community.

The apprenticeship is based on three key components:

  • provision of necessary industry-relevant knowledge, via the SQA National Progression Award in Accounting
  • provision of necessary industry-relevant skills, via the AAT Level 3 Certificate in Bookkeeping 
  • extended work placement, allowing students to demonstrate competence in industry.

It's targeted at S5 pupils and will typically take two years to complete.


The AAT route is made up of 10 individual units at Levels 5 and 6, covering the required range of knowledge, skills and competencies as outlined in the supporting framework.

The completion of all listed units will ensure the student gains their Foundation Apprenticeship in Accountancy and will be certificated accordingly.

Included within the apprenticeship is the AAT Level 3 Certificate in Bookkeeping qualification. Students will gain this separate, industry recognised qualification and will be issued with a certificate from AAT. Once they're able to demonstrate suitable work experience, they’ll be eligible to apply to become a professional AAT bookkeeping member (AATQB).

For more information on delivering the Foundation Apprenticeship in Accountancy visit the apprenticeships Scotland website.

We’ve found that some accountancy qualifications, excellent as they are, aren’t relevant to a practice like ours and this is where we’ve developed a relationship with AAT because the qualifications are practical, relevant and people can apply them on a day-to-day basis. The AAT qualifications significantly help accountants get the hands-on experience they need.
Richard Lambert, Director at TaxAssist West Edinburgh
Next steps

Next steps

Interested in delivering apprenticeships alongside AAT Accounting Qualifications? Get in touch with an AAT Regional Account Manager and we'll talk you through the next steps.

Email your Regional Account Manager