The UK government is no longer enforcing a 20% off-the-job training requirement for all apprentices. 

Key changes and details

Minimum hours: A minimum of six hours of off-the-job (OTJ) training is required per week for full-time apprentices.

Part-time apprentices: For part-time apprentices, the OTJ hours are prorated, meaning the 20% rule continues to apply to their reduced working hours.

What counts as OTJ training: Off-the-job training is not just classroom-based; it can include a variety of activities such as:

• Studying at a college or university or with a training provider
• Online courses and simulations
• Shadowing colleagues and mentoring
• Industry visits
• Learning support and writing assessments
• Flexibility in delivery: OTJ training can be delivered in various ways, such as one day a week, parts of a working day, or blocks of time, and can happen at the workplace, a training provider, or online.
• English and Maths: Studying for functional skills, such as English and maths, does not count towards the minimum off-the-job training requirement.

We’ve built a market-leading blend of professional skills into our world-class accountancy qualification. And as ACCA apprenticeships are built around the ACCA syllabus, you can be assured that your apprentices will be trained to the same standard as someone studying the ACCA Qualification the traditional way.

Our apprenticeships are offered at two levels in England:

Your apprentice’s progress and performance will be assessed relating to the development of their skills, knowledge and behaviours. These are monitored and assessed through on-programme and end-point assessments, which are 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 also become a fully-qualified chartered certified accountant.

Module structure of apprenticeships

Exams and assessments

LEVEL 4 - Accountancy Technician Apprenticeship

Throughout the apprenticeship, your apprentice will study for and sit exams for each of the three Applied Knowledge modules. They’ll also take the end point assessments which includes a Technical Role Simulation exam based on real-world scenarios and case studies. They’ll also complete a Portfolio and Reflective Statement, comprising a training log and written reflective statement. They can then submit their portfolio to ACCA for review.

In 2026, the End Point Assessment will be changing to a Role Scenario Assessment and a professional discussion.

LEVEL 7 - Professional Accountant Apprenticeship

The two main assessment elements are on-programme and end-point assessments. The on-programme assessment includes our Ethics and Professional Skills module, Applied Knowledge and Applied Skills module exams, along with our Strategic Professional exams. The end-point assessment is a project report and ACCA’s Strategic Business Leader exam which tests the application of knowledge and skills in a real-world situation case study. It examines apprentices on all areas of accounting, plus strategy, innovation, risk and change management.

From January 2026, Level 7 funding will only be available to people under 22 at the time they start their apprenticeship.  

The delivery of your apprenticeship is flexible and can be tailored depending on your needs, no matter how large or small a business you have. You can also choose whether your apprenticeship provides training through a local provider on a day-release basis, self-study, online sessions or a combination of all three. We recommend that you talk to your chosen training provider about any requirements you may have, so they can design a programme to suit your business.

We can help you to choose an approved provider from the ESFA’s Register of Training Organisations (RoATP), which is available at gov.uk/esfa

There are no set entry requirements however, from 1 April 2025 the following policy applies:

• If your apprentice is aged between 16 and 18 (inclusive) at the start of their apprenticeship, they must have GCSE Passes in English and Maths when they attempt the end-point assessment. 
• If your apprentice is aged 19 and over at the start of their apprenticeship, GCSE passes in English and Maths are optional and evidence is not required to be submitted when the apprentice passes through Gateway

You might also want to set your own additional entry criteria. 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 the apprenticeship levy. For more details, take a look at our funding page. 

Whilst Level 7 apprentices are already further down the path, Level 4 apprentices can choose to go on to a number of flexible ACCA pathways to chartered certified status:

• Moving onto the Level 7 Professional Accountant apprenticeship

They can also choose to pursue ACCA chartered certified status via traditional study methods, meaning that they could become an ACCA chartered certified accountant within five years of beginning their Level 4 apprenticeship.

Level 7 apprentices can go on to:

• Gain a BSc in Applied Accounting through Oxford Brookes University
• An MSc in Professional Accounting from the University of London. 

By offering a route into this range of development pathways, you'll strengthen your employer brand, attract and retain talent, build loyalty and demonstrate your commitment to the highest professional standards.

For more details, please download the employers' guide to apprenticeships.