Apprenticeships in Scotland

The professional accountant is evolving. That’s why our apprenticeships develop future-ready accountants with the digital skills, business acumen, ethical integrity and emotional intelligence to become trusted advisors and add immediate value to your business.

The ACCA Qualification

We’ve built a market-leading blend of professional skills into our world-class accountancy qualification. And ACCA apprentices are trained to the same standard as someone studying the traditional way. On our apprenticeships, they achieve it through a mix of tuition, training, job shadowing and other learning methods.

Levels of apprenticeship

There are two levels of ACCA apprenticeship available to employers in Scotland through Skills Development Scotland:

Structure of apprenticeships

Your apprentice’s progress and performance will be assessed in terms of their skills, knowledge and behaviours through a mixture of practical work experience, technical learning and exams. Once all elements of the apprenticeship have been successfully completed, the apprentice qualifies as an accountancy professional. Then, once all ACCA requirements have been completed as well, they’ll become a fully-qualified chartered certified accountant.

Modern Apprenticeship 

Your apprentice will sit exams for each of their modules. That’s three at Level 8 and two exams at both Levels 5 and 6. Their work-based learning will also need to be recorded and evidenced to show how their skills are developing. 

Graduate Apprenticeship

There are two versions of the Graduate Apprenticeship available:

  • The Graduate Apprenticeship in BA (Hons) Accounting is delivered through Robert Gordon University. More details are available on their website
  • The Master of Accountancy Graduate Apprenticeship is delivered through Glasgow Caledonian University. More details are available on their website

They’re both high quality programmes with slightly different structures, which we’ll be happy to talk you through. Contact us to find out more. 

Training providers

Kaplan and Genius People are the providers for the Modern Apprenticeship. The  Graduate Apprenticeships are offered by Robert Gordon University and Glasgow Caledonian University.

We recommend that you talk to your training provider and Skills Development Scotland about any requirements for a Modern Apprenticeship so they can design a programme to suit your business. 

Entry requirements

For the Modern Apprenticeship your apprentice will need to be at least 16, or 17 years old for the Graduate Apprenticeship, and resident and working in Scotland. You and the training provider might also have your own entry requirements. For information on how to recruit an apprentice, take a look at attracting the right candidates.



We understand that the cost of training can be a concern, but it shouldn’t be. One of the many benefits of ACCA apprenticeships is that the cost of training is heavily subsidised through Skills Development Scotland for Modern Apprenticeships. Graduate Apprenticeships are funded by the Student Awards Agency Scotland (SAAS). For more details, take a look at our funding page. 

Routes to membership and qualification

From the level 8 of the Modern Apprenticeship, your employee can choose to go on to one of our flexible pathways to chartered certified accountant status:

  • Move onto a Graduate Apprenticeship
  • Gaining the ACCA Professional accounting qualification with a learning provider.

The Graduate Apprenticeships encompass the full ACCA qualification and as long as all membership requirements, such as completion of the Ethics and Professional Skills Module and the practical work experience requirements are met, your apprentices can apply for full membership.


For more information about ACCA apprenticeships in Scotland, please download the employers' guide to apprenticeships