Apprenticeship reforms and how they affect you
The government is introducing reforms to apprenticeship delivery and assessment processes to make them more flexible, efficient, and accessible for learners and employers. These changes will impact the engagement and roles of assessment organisations, training providers, apprentices, and employers.
We're working with The Department for Education (DfE), Skills England and Ofqual to establish clear timescales and further details for changes to assessment plans, and we're dedicated to keeping you informed during this transition. Your continued partnership and collaboration are vital as we adapt to these new requirements.
Reforms overview
Apprentices over the age of 19 are no longer required to complete English and maths functional skills qualifications to complete their course.
Training provider payments will be streamlined, allowing ease of requesting and submitting payments.
Funding will be removed for Level 7 apprentices aged 22 and over from 1 January 2026. More details and actions for training providers are further down this page.
The on-programme period will reduce from 12 months to eight months for appropriate standards.
New entry routes, like Foundation Apprenticeships for young people and those with additional needs, will be set up.
There will be greater flexibility in how and when training is delivered.
Assessment plans changes
Assessment plans are being redesigned to be more proportionate and flexible - this means assessments may be shorter, more focused, and in some cases, can be delivered during training rather than just at the end.
The reforms will be based on DfE's new apprenticeship assessment principles and follow Skills England’s new assessment plans structure.
- Assessment plans will be refined to a two-page document outlining key principles for apprentice assessment.
- On-programme assessment will be allowed, where appropriate.
- Unnecessary duplication within assessments will be removed.
- Employers will be responsible for verifying behaviours.
- There will be a minimum number of assessment methods.
- DfE is looking to see digital technology used throughout apprenticeships.
- Changes in terminology will reflect the new reformed delivery of apprenticeships, including:
- "Apprenticeship assessment" replaces End Point Assessment
- "Assessment organisation" replaces End Point Assessment organisation
- "Gateway to completion" replaces gateway.
DfE review of assessment plans
As part of the apprenticeship reforms, DfE is currently leading a sector-wide review of all apprenticeship assessment plans, with the aim of completing this work by August 2026.
Examples and application of the new design principles can be found in the non-accountancy Foundation apprenticeships (Level 2).
Accountancy standards at Levels 2, 3, and 4 will be included in this review. We are working closely with both Skills England and DfE to understand what is changing and ensure the accountancy sector is well prepared for any upcoming changes.
We'll continue to share updates as soon as more information becomes available.
Employers
We're working closely with government to get the detail on what’s changing with apprenticeships – and we’ll make sure you have the updates you need, when you need them, to keep your programmes running smoothly.
You’ll play a big part in shaping how your apprentices are assessed, especially when it comes to recognising their skills and behaviours in the workplace.
Whatever the changes AAT qualifications will stay at the heart of accounting apprenticeships – giving learners the practical, real-world skills they need to succeed in work.
AAT SummingUp Live: apprenticeship reforms update
This AAT webinar explores the key changes, the implications for training providers and employers, and how to adapt your practices to align with the new standards.
Apprenticeship funding rules 2025/2026
The DfE delivered a webinar aimed at employers and training providers highlighting the key changes to funding rules from 1 August 2025.
Bi-weekly EPA drop-in sessions for training providers
We run a drop-in session every two weeks on Microsoft Teams where our team is on hand to answer your questions related to the apprenticeship reforms.
These take place every other Friday from 12.30–13.00 (UK time):
- 1 August, 15 August, 29 August
- 12 September, 26 September, and so on until further notice.
You'll receive reminders in your SummingUp emails.
Completing Level 4 before Level 7 funding is removed
With funding requirements for Level 7 apprenticeships changing on 1 January 2026, many apprentices, specifically those reaching 22 years old, will be keen complete their apprenticeship and secure registration on Level 7 before the end of the year.
To facilitate this, AAT has reviewed and is implementing key changes to support training providers and apprentices through the Level 4 End Point Assessments (EPAs). These changes will be in place until the end of 2025.
- Faster results release: Starting on 4 August 2025, results for the Professional Discussion/Written Statement and result release for computer-based assessments will be accelerated from the standard four weeks to between two and four weeks. This aims to help apprentices complete or resit assessments more promptly.
- Streamlined processes: Internal processes and communications with Independent Assessors are being optimised to support quicker results.
- Enhanced support: Additional Smartrooms in SEPA will be made available to accommodate increased booking demand for Level 4 professional discussions.
- Bulk registration support: Training providers with over 20 apprentices can access a bulk registration process. Email epa@aat.org.uk for eligibility.
- Increased assessors: More Independent Assessors are being recruited to support the marking of professional discussions and written statements.
- Clear communication: Ongoing dialogue with assessment venues and employers will ensure everyone is informed about these changes and their implications.
Actions for training providers
Register apprentices promptly, not just when they're ready to sit their assessment.
Provide AAT with estimated numbers of Level 4 apprentices and their scheduled assessment dates – you can send this to epa@aat.org.uk.
Familiarise yourselves with procedures for requesting reasonable adjustments and special considerations. Requests must be submitted at least four weeks prior to assessments.
Schedule Professional Discussions/Written Statements well in advance.
Complete all first sittings for computer-based assessments and Professional Discussions/Written Statements by 7 November 2025 to allow sufficient time for resits or enquiries.
Keep employer details up to date in SEPA to prevent certification delays.
For further support or to discuss registration and scheduling, contact partner.support@aat.org.uk.
