Co-designed with employers, this Foundation Apprenticeship will help school pupils develop the skills they need to enter a career in the accountancy industry.

The qualification

SCQF level 6

The Foundation Apprenticeship in Accountancy includes:

  • A National Progression Award (NPA) in Accountancy at SCQF level 6
  • Three units of the AAT Advanced Diploma in Accounting at SCQF level 6
  • An ACCA Intermediate Certificate in Financial and Management Accounting
  • A substantial work placement unit

Example of course units include:

  • NPA
    - Preparing management accounting information
    - Analysing account information
  • Diploma
    - Advanced bookkeeping
    - Final accounts preparation
Entry requirements

Pupils should have a good level of written and spoken English, and good numeracy skills. They should have an interest in working in accountancy and a motivation to succeed in the sector, as well as communication and team working skills.

Potential apprentices are selected for the apprenticeship by their school. Pupils will go through a recruitment process arranged by college/learning provider, which we encourage you to get involved in.


Progression and development

Pupils will form the skills, knowledge, and competence to progress to employment in the financial services sector via a Modern Apprenticeship, further vocational training or academic study.

If you’re looking to hire, the Foundation Apprenticeship offers you an opportunity to spot talented pupils and assess their skills over a longer period than a regular interview process would allow.

SCQF qualification levels explained

Download the framework document

Your role

As an employer, you can decide what level of involvement you have in the apprenticeship You can discuss this with the college or local authority you’re working with.

There’s no financial cost to you as an employer because the learner is still at school. However, the investment of your time - great or small - can bring you lasting rewards with access to talented and driven young people for your workplace.

The work placement

Pupils study a Foundation Apprenticeship as one of their school subjects usually over fifth and sixth year.

During this apprenticeship each pupil must complete a work placement of approximately one day a week in S6 to help them build the evidence needed to complete the units from the AAT or ACCA Award.

What's next?

Fill out our contact form and we'll connect you with your local learning provider who can talk to you about working with Foundation Apprenticeships.

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