AAT Level 3 apprenticeship Assistant Accountant standard v1.1

End Point Assessment registrations for this standard close on 30 September 2024. Training providers can continue to schedule apprentices to sit the assessment into late 2024.

The Assistant Accountant apprenticeship standard v1.1 is a good intermediary level accounting apprenticeship for someone who has completed a Level 2 or equivalent qualification, and/or has experience working in accounting.

Support resources

The below resources have been designed to assist with the delivery and completion of the Assistant Accountant apprenticeship.


The Assistant Accountant apprenticeship sits within funding band 11, capping the amount of funding available at £8,000.

Funding for this apprenticeship will be administered and managed by the employer and spent with the chosen training providers. 

This level of funding opens up a range of options to enable additional training, alongside the Level 3 Diploma in Accounting qualification, to augment the apprentice's on-programme learning. 

Delivery options

The expected length of the Assistant Accountant apprenticeship is 15–18 months, but this is only a guideline and you can extend this to 24 months if you feel it’s appropriate. This gives you plenty of flexibility to incorporate other AAT short qualifications to ensure the apprentice has a solid foundation in the basic skills needed. 

Examples of delivery options

Use of one or a range of AAT qualifications as part of the on-programme learning element of the apprenticeship will provide the opportunity to monitor the apprentice's progress through to assessment completion.

The below examples demonstrate how you can cover the basics along with the Level 3 Diploma in Accounting using a 15, 18 or 24-month delivery options.

15-month delivery

  • Start the apprentice off with the Level 2 Certificate in Bookkeeping. This will provide the fundamental bookkeeping and double-entry bookkeeping skills needed. Once completed, move them on to the Level 3 Diploma in Accounting.
  • The units from the Level 3 diploma can be used towards the on-programme learning and help to monitor the apprentice's progress whilst preparing them for the End Point Assessment (EPA).

18-month or 24-month delivery

  • Start with the Level 1 Award in Bookkeeping, progressing to the Level 2 Certificate in Bookkeeping. These two qualifications will provide a solid foundation for the apprentice to then move on to the Level 3 Diploma in Accounting. 

End Point Assessment (EPA)

The End Point Assessment for this apprenticeship will consist of two parts.

  • A synoptic end-test giving the apprentice the opportunity to tackle a series of business-related tasks through a simulation. This will be assessed through the existing AAT synoptic assessment that maps to the current Level 3 Diploma in Accounting.
  • A portfolio of evidence that demonstrates competence in the knowledge, skills and behaviours in the standard, gathered from the apprentice’s practical experience in the workplace, combined with a reflective discussion: a structured interview to examine the portfolio evidence and the learner journey in more detail. The reflective discussion will be conducted by an Independent Assessor (IA) appointed by AAT.

Assistant Accountant apprenticeship EPA pathway

The graphic demonstrates how the Level 3 Diploma in Accounting units can be used as the on-programme learning. On completion of these the apprentice can move through the Gateway, and is ready to undertake both elements of the EPA. 

Once they've completed the synoptic assessment they will be awarded the AAT Level 3 Diploma in Accounting. Once they've completed both EPA elements, they will be awarded their apprenticeship certificate.

Assistant Accountant apprenticeship EPA pathway