Professional Accountant apprenticeship (Level 7)


The Professional Accountant Apprenticeship (Level 7)

This apprenticeship is the full ACCA qualification delivered as an apprenticeship programme. ACCA training costs are funded by the government which means minimum expenditure for you.  

As Level 7 apprentices follow the full ACCA syllabus, they will benefit from the recent changes we’ve made to the qualification. This means they’ll be exposed to the drivers of change that are shaping the roles and skillsets of  finance professionals.

Your apprentices will be trained to future-proof your business and add value to your organisation from day one with their professional skills, business acumen and strategic thinking.

Don’t forget that ACCA apprentices can continue their progression and can also study a a BSc in Applied Accounting from Oxford Brookes University or an MSc in Professional Accounting from the University of London.

Apprentices will typically complete this apprenticeship in 36 months. But this may vary with prior qualifications and relevant work experience. Apprentices can also become an ACCA member after the successful completion of their apprenticeship. They'll need 36 months of practical experience, some of which they'll gain on their apprenticeship journey.

The apprenticeship programme structure

Apprentices will follow the full ACCA Qualification syllabus and learn the technical knowledge, skills and behaviours needed for successful completion of the apprenticeship. This includes business insight, professional scepticism and leadership. Apprentices must also complete ACCA’s Ethics and Professional Skills Module so they can understand and apply the relevant ethical standards to their own behaviour.

To see how our apprenticeship is structured, download our diagram (PDF, 25 Kb).

The Professional Accountant apprenticeship (Level 7):

  • consists of two main elements, the on-programme assessment and the end-point assessment
  • follows ACCA’s Applied Knowledge, Applied Skills and Strategic Professional modules
  • offers in-job finance and accounting training and development for anyone over 16
  • takes a minimum of 36 months to complete
  • includes the technical skills and professional competencies required for business.

Your apprentice will gain the technical knowledge required by studying ACCA's modules, but with their training they'll also gain invaluable skills in the following areas, delivered by your training provider:

  • Building relationships
  • Business insight
  • Communication
  • Ethics and integrity
  • Leadership
  • Problem solving and decision making.


One of the main benefits of apprenticeships is that the cost of training is covered by the government. Large companies with an annual pay bill in excess of £3m automatically pay into the apprenticeship levy. That levy pot can be used by all businesses to fund apprenticeship programmes.

The government also covers at least 95% of training costs for small businesses who want to use apprenticeships to recruit and upskill their employees. As well as this, larger organisations can now transfer their own apprenticeship levy funds to smaller employers, meaning that if you receive a transfer, the training for your apprentice will be paid in full.

To find out more about how the funding works, visit the government’s website.


The Professional Accountant apprenticeship (Level 7) consists of two main assessment elements, the on-programme assessment and the end-point assessment. The on-programme assessment combines our Applied Knowledge and Applied Skills module exams, along with our Strategic Professional exams.

The end-point assessment is made up of a project report and ACCA’s Strategic Business Leader exam, which tests the apprentices’ 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.


Whether your new hires or employees are school leavers, graduates studying in their own time or existing staff wanting to accelerate their financial career, this apprenticeship offers the flexibility to allow your apprentices to move to ACCA at any stage, subject to our minimum entry requirements.

Your apprentices can also move to Level 7 having previously completed a Level 4 and/or 6 apprenticeship, allowing them to qualify for exemptions.