AAT Level 3 apprenticeship Assistant Accountant standard v1.2

The Assistant Accountant apprenticeship standard v1.2 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.

The AAT Level 3 Diploma in Accounting is a mandatory element of on-programme learning.

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 15, capping the amount of funding available at £12,000.

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 to augment the apprentice's on-programme learning. 

Delivery options

The typical length of the Assistant Accountant apprenticeship is 15 months, but this is only a guideline and you can extend it if you feel it’s appropriate.

End Point Assessment (EPA)

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

  • A knowledge assessment giving the apprentice the opportunity to tackle a series of business-related tasks through questions. This is linked to a scenario letting them apply their knowledge using reasoning for the approach taken to resolving a particular problem or question.   
  • A professional discussion underpinned by a portfolio of evidence. The portfolio should demonstrate competence in the knowledge, skills and behaviours in the standard, gathered from the apprentice’s practical experience in the workplace. The professional discussion will be conducted by an Independent Assessor (IA) appointed by AAT, and will look to examine the learner journey in more detail.

Scheduling for the EPA will be available from 22 January 2024.

Assistant Accountant apprenticeship EPA pathway

This graphic demonstrates how the Level 3 Diploma in Accounting units are 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.

Assistant Accountant apprenticeship v1.2 End Point Assessment pathway