AAT Level 3 Assistant Accountant apprenticeship standard v2.0

The Assistant Accountant apprenticeship standard v2.0 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 new reformed Level 3 Apprenticeship Assessment plan for ST0002 Assistant Accountant v2.0 standard was approved and published on 12 August 2026. The details of the apprenticeship standard and assessment plan can be found in the document linked below under Support resources.

  • The AAT Level 3 apprenticeship has been developed using the ‘Qualification+ model’ that combines the AAT Level 3 Diploma in Accounting qualification with a professional discussion.
  • The redesigned professional discussion will provide a more natural and meaningful professional conversation experience. Supported by defined discussion themes and preparation guidance, apprentices will have the opportunity to confidently demonstrate their experiences, achievements and ongoing professional development.

Support resources

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

Funding

The Assistant Accountant apprenticeship is assigned to funding band 15, with a maximum funding value of £12,000.

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

Delivery options

A full-time apprentice typically spends 15 – 18 months on-programme, in training before gateway to completion, working towards competence as an Assistant Accountant.

Gateway to Completion

There are two distinct components of the apprenticeship journey:

  • On-Programme Learning (OPL), and
  • the apprenticeship assessment

Gateway to completion is the checkpoint at the end of an apprenticeship programme to ensure that the apprentice has completed all necessary requirements and is ready to receive their certificate.