Foundation Apprenticeship



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

Examples of course units include:

National Progression Award (NPA)

  • Preparing management accounting information

  • Analysing account information


  • Introduction to Bookkeeping

  • Principles of Bookkeeping


  • Financial Accounting

Apprenticeship framework(s)

Successful candidates will achieve a Foundation Apprenticeship in Accountancy at SCQF Level 6. This is the same level of learning as an SQA Higher.

SCQF qualification levels explained

Select Level 6 to see the framework document and qualification at that level.

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. They should also have communication and team-working skills.

Potential apprentices are selected for the apprenticeship by their school. Pupils go through a recruitment process arranged by the college or other learning provider. We encourage you to get involved in this.

Progression and development

Pupils will form the skills, knowledge, and competence to move to employment in the financial services sector via:

  • a Modern Apprenticeship

  • further vocational training

  • academic study

Are you looking to hire? A Foundation Apprenticeship helps you to spot talented pupils and assess their skills over a longer period than an interview.

accounting framework 432 x 288

How does it work?

As an employer, you can decide what level of involvement you have in the apprenticeship. You can discuss this with the college or other learning provider who's working with you.

During the apprenticeship, each pupil must complete a work placement of about 1 day a week in S6. That helps them build the evidence needed to complete the units from the AAT or ACCA Award.

Cost and funding

There’s no financial cost to you as an employer because the learner is still at school. But investing your time can bring rewards, with access to talented young people in your workplace.

How long will it take?

It can take 1 year or 2 years. Pupils study a Level 6 Foundation Apprenticeship as one of their school subjects, usually over S5 and/or S6.

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.