Foundation Apprenticeship

Faculty of Business


Foundation Apprenticeship

Course Code

Course Type

Schools Programme

Course Length

Two Year

Course Content


Course Outline

The Foundation Apprenticeship in Accountancy will give students in S5 the opportunity to develop the skills and knowledge to enter a career in Accountancy. It also contributes directly to the achievement of the Modern Apprenticeship in Accountancy (AAT) by attainment of core units within the MA qualification and will contribute towards professional qualifications.

The Accountancy Foundation Apprenticeship includes the following core elements:

  • National Progression Award in Accountancy
  • Work Based Challenge Unit
  • Professional Qualifications Units AAT (the Association of Accounting Technicians)

AAT is the UK’s leading accounting technician qualification professional membership body offering practical, vocational qualifications which provide students with internationally recognised finance and accountancy skills that can open doors in any industry across the world.

Units that are covered in the National Progression Award element (NPA) element of the course are:

  • Preparing Management Accounting Information
  • Analysing Accounting Information
  • Preparing Financial Accounting Information
  • Recording Transactions in the Ledger
  • Professional Ethics for Accountants                                                                                             Units that are covered as part of the AAT professional qualification element are:
  • Advanced Bookkeeping
  • Final Accounts Preparation
  • Indirect Tax
  • The Work Based Challenge Unit (WBCU). The WBCU has been designed to support the delivery of the NPA. The college works in partnership with employer(s) to identify a suitable project that will complement the learning outcomes within the NPA units.                                                                                                                                                                                       
  • This Course will start November

Education Progression

Foundation Apprenticeships are directly aligned to three primary progression pathways.

These are:

  • Modern Apprenticeship – pupils completing the Foundation Apprenticeship in Accountancy will have achieved a large proportion of the requirements for a Modern Apprenticeship in Accountancy at SCQF Level 6.
  • The FA included units from the MA professional element – AAT units. This would mean the learner will not have to repeat those units and just undertake the remaining professional qualification units and other aspects of the MA framework.
  • Further Education – all Scottish Further Education Colleges recognise the Foundation Apprenticeship in Accountancy as an eligible qualification towards Higher National study, alongside other qualifications.
  • Higher Education – Scottish Universities recognise the Foundation Apprenticeship in Accountancy as an eligible qualification towards Under-Graduate Degrees and Graduate Apprenticeship provision, alongside other qualifications.
  • Higher Education

Entry Requirements

The Foundation Apprenticeship in Accountancy is aimed at pupils with an interest and enthusiasm in exploring this area of work. Although set at SCQF Level 6, due to the contextualised learning experience where underpinning theory are aligned with industry, learners operating at SCQF Level 5 or above on entry are encouraged to apply.

Course Type and Length

Mode Length
Part-time day 2 years
Career Progression:
The Foundation Apprenticeship supports the commitment to provide relevant work-based vocational education and training as part of the senior phase curriculum. This will prepare young people for direct entry into a career in the Accountancy sector by equipping them with the necessary skills and knowledge to work effectively from day one of employment. This includes both the development of practical and technical skills alongside the development of learner meta-skills, supported via the project-based learning. It also highlights meaningful vocational pathways as challenging and valuable alternatives to existing academic subjects.

Who is the Course For?

The course is designed for S5 school pupils wishing to undertake the Foundation Apprenticeship (over two years) as an alternative to a Higher.

How Will I Be Assessed?

Assessment takes various formats. Some open book reports, presentation and observations and the AAT element is on-line test.

What are The Interview Arrangements?

Interviews would be arranged by the school the pupil is attending

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