Apprentices will have responsibility for creating, and/or verifying and reviewing, accurate and timely financial information within the organisation in which they are employed or on behalf of another organisation. This will be performed in order to meet relevant ethical, professional and legal standards, and will utilise the individual’s knowledge of the business systems and processes, as well as standard accounting and tax practices. This role may exist in an accounting practice, a professional services company, HMRC or the accounting function of a business or other organisation.
Examples of roles as a professional accounting or tax technician include, but are not limited to, assistant auditor, assistant management accountant, assistant financial accountant, accounts payable and expenses supervisor, commercial analyst, payroll manager, senior bookkeeper, senior financial officer, tax investigations officer, personal tax assistant and business tax assistant.
Apprentices must have access to real work which is valid and productive, providing opportunities to develop, practice and evidence knowledge and skills that have been learned. The employer is expected to provide and support the opportunity for off-the-job training for a minimum 20% of the apprentices working time. Defined as technical and knowledge development, this type of learning is undertaken outside of the normal day-to-day working environment. It can include activities, such as online learning, mentoring, role play, attendance to competitions and events, or revision and assignments set as homework.