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Level 4 Professional Accounting Technician Apprenticeship 1
Level 4 Professional Accounting Technician ApprenticeshipEnd-point assessment administration and policy handbook
1
3 Introduction 1.1 Purpose 1.2 Introduction to CIMA 1.3 The CIMA way 1.4 Why choose CIMA’s end-point assessment? 1.5 What do our customers say about CIMA’s end-point assessment? 1.6 What is a Trailblazer Apprenticeship? 1.7 Level 4 Professional Accounting Technician/Taxation apprenticeship 1.8 Who is eligible for an apprenticeship? 1.9 What is expected of a professional accounting technician?
9. Funding and fees 2.1 Funding 2.2 Fees 2.3 Roles and responsibilities 2.4 Overview of the end-point
assessment process
12. Assessment overview 3.1 The apprentice journey 3.2 Phase 1 - On-programme training and assessment 3.2.1 20% 'off the job' training 3.3 Phase 2 - Prepare for end-point
assessment 3.4 Phase 3 - Gateway requirements
3.5 Phase 4 - Complete end-point assessment
16. End-point assessment administration 4.1 Student registration process 4.2 Scheduling the role simulation exam 4.3 Find your nearest test centre (Pearson VUE test centre) 4.4 Submission of reflective statement and portfolio
18 4.5 End-point assessment timetable 4.6 End-point assessment scheduling terms and conditions 4.7 Resits
20 Resultsandcertification
21 End-point assessment policies 6.1 End-point assessment terms and conditions 6.2 Enquiry and appeals 6.2.1 Challenges to assessment results 6.2.2 Results enquiry service 6.2.3 Appeals 6.3 Misconduct 6.3.1 Testing irregularities and unfair practice 6.3.2 Authenticity of work submitted 6.3.3 Misconduct disciplinary process 6.4 Special accommodation 6.5 Special consideration
24 Support services 7.1 Support for apprentices 7.2 Support for registered training providers 7.3 Support for employers
Contents
Level 4 Professional Accounting Technician Apprenticeship 1
Updates to this handbook Since first publication of the CIMA end-point assessment handbook, the following areas have been updated.
Level 4 Professional Accounting Technician Apprenticeship 2
Version number Datefirstpublished Whathaschanged
0.1 May 2018 DRAFT feedback is welcomed from key stakeholders, apprentices, tuition providers & employers
0.2 June 2018 Beta version - published on end-point assessment website
1.0 August 2018 First official publication
3
1.1. PurposeThis handbook provides information about the Level 4 Professional Accounting Technician apprenticeship end-point assessment (EPA) for all individuals involved; apprentices, training providers, employers and assessors. Information is correct at the time of publication. However, the handbook may be updated from time to time to reflect any legislative, policy and/or operational changes.
Everything you need to know about CIMA’s end-point assessment is set out in the following documents so that the assessment process is transparent and fair to all involved.
1. End-point assessment administration and policy handbook
2. End-point assessment technical specification handbook
To help you find the right information as quickly as possible the information has been broken down into the following chapters
End-point assessment administration and policy handbook
Chapter 1
Introduction
w Why choose CIMA?
w Who is eligible for an apprenticeship?
w Trailblazer apprenticeships
w Apprenticeship standards
w Assessment plan
Funding
w Levy
w CIMA end-point assessment fees
w Roles and responsibilities
Assessment overview
w Apprentice journey
w On programme
w Gateway
w End-point assessment
Administration
w Registration process
w Exam scheduling
w Find a test centre
w Reflective portfolio submission
w End-point assessment timetable
w Resits
Results & certification
w Quality assurance
w Grading
w Result records
End-point assessment policies
w EPA terms and conditions
w Enquiry, appeals complaints
w Special accommodation
w Special consideration
Support services
w Apprentices
w Tuition providers
w Employers
Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7
1.1. Purpose 1.2. Introduction to CIMA 1.3. The CIMA way
1.4. Why choose CIMA’s end-point assessment?
1.5. What do our customers say about CIMA’s end-point assessment?
1.6. What is a Trailblazer Apprenticeship?
1.7. Level 4 Professional Accounting Technician /Taxation apprenticeship
1.8. Who is eligible for an apprenticeship?
1.9. What is expected of a professional accounting technician?
1Introduction
Level 4 Professional Accounting Technician Apprenticeship 4
End-point assessment technical specification handbook: detailed assessment requirements
Assessment outcomes
Assessment outcomes
Assessment blueprint
Pre and post exam support resources
Results, grading and feedback
Assessment outcomes mapping
to the standard
Grade descriptors Assessment brief
Templates
Assessment criteria
Guidance & checklists
Passing criteria
Exemplar materials
Exam tutorial practice exams
Section 1
Role simulation exam (EPA1)
Section 2
Reflective statement and portfolio (EPA2)
Core activities
5
1.2. Introduction to CIMACIMA is the world’s leading, and largest, professional body of management accountants. Our unique blend of management accounting, financial accounting and business-focused subjects produces competent and confident CGMAs who can lead their organisations to sustainable success.
Management accountants analyse information to advise strategy and drive sustainable business success. Anyone can study the CIMA qualification, whether they’re new to finance and business or an experienced professional.
1.3. The CIMA way
Since 1919, CIMA has successfully developed and delivered examinations which simulate accounting and business roles at various levels. CIMA delivers innovative assessments that influence learning and increase the employability of our students and members. All our examinations are based on a common set of guiding principles:
− Employability: Passing candidates are business ready
− Reliability: Best practice processes and methodologies
− Influencing learning: What gets tested, gets learned
− Accessibility: Exams when you are ready, where ever you are
− Fair exams: Clear, concise assessment outcomes, transparent policies and guidance
– Customer focused: CIMA is easy to do business with
– We care, listen, and talk to employers, students, and tuition providers
Through our assessment design we drive the learning and ultimately create future financial business leaders. CIMA’s end-point assessment is applicable to anyone interested in a career in business. It covers a board spectrum of roles and focuses on the core aspects and most common tasks applicable to the full range of roles described in the apprenticeship standard.
Dynamic Analysis
Communicating problems & ideas
Problem solving
Strategy planning
Generating ideas
Innovating
Predicting
MANAGEMENT ACCOUNTIN
G
Financial Accounting
Why CIMA?
CIMA members are highly valued in business because they can:
w Guide critical business decisionsw Provide valuable strategic advicew Combine financial expertise and business knowledge
to create growthw Successfully manage riskw Businesses need these skills more than ever to meet the
challenges of the current economic climate.
Level 4 Professional Accounting Technician Apprenticeship 6
1.4. Why choose CIMA’s end-point assessment?
The Level 4 Professional Accounting Technician apprenticeship end-point assessment builds on CIMA’s occupational and assessment expertise to develop a new assessment which meets the specific requirements of the standard and assessment plan, yet continues in the tradition of authentic, job task-based simulations which CIMA currently successfully delivers.
CIMA’s end-point assessment (EPA) is designed with a strong focus on increasing employability for those in junior finance roles. Following extensive research with employers and key stakeholders, they expressed the importance of having technical skills in financial and management accounting, understanding the impact of the economic environment on an organisation and the importance of working to high ethical and corporate governance standards. The end-point assessment will test these knowledge areas, as well as demonstrating that the apprentice has the skills and behaviours needed to apply their knowledge to a series of simulated business related tasks.
Recognition Employability and progression
Flexibility and openness
Developed in the spirit of apprenticeships – reflects the standard
Develops apprentices for future progression within the business Six role simulation sittings per year
on demand reflective statement and portfolio submissions
Developed in consultation with employers and training organisations
Real world tasks – Reflects what happens in the workplace
Open to all – Designed so any Level 4 apprentice can sit the end-point assessment
We have a proven track record of delivering high quality innovative assessments
Adds value to Cert BA, prepares students for the professional qualification
Clear approach and guidance for apprentice, employer and training organisations
"Unique – Would fit any Level 4 role."
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1.5. What do our customers say about CIMA’s end-point assessment?
1.6. What is a TrailblazerApprenticeship?
Apprenticeships are work based training programmes which combine on the job training, formal learning and paid employment.
Trailblazers are employer led groups who come together to develop industry standards for their sector. These standards ensure an apprenticeship will receive more than just training for a single job or employer; they must ensure that apprentices can adapt to a variety of roles, with different employers, and develop the ability to progress their careers.
All employer-led apprenticeship standards must therefore demonstrate acquisition of transferable skills – such as self-management, communication and interpersonal skills, problem solving, innovation and creativity.
The employer led Trailblazer group also identify the knowledge, skills and behaviours (KSB) an apprentice should develop through their apprenticeship programme. This information is presented in a standard. The Trailblazer group of employers decide how they want the apprenticeship assessed. They present this information in an assessment plan. It is expected that apprentices are only assessed on their abilities after a significant period of learning and training has taken place. This means that the assessment where an apprentice demonstrates their capability to perform their occupational role to a consistent national standard comes towards the end of the full apprenticeship programme. This process is referred to as the end-point assessment (EPA).
Further general information about apprenticeships can be obtained from the Institute for apprenticeships at www.instituteforapprenticeships.org
"A good reflection of the standard."
"A well rounded assessment.""Clear, concise, easily
understandable."
"Very much in the spirit of
apprenticeships."
Level 4 Professional Accounting Technician Apprenticeship 8
1.7. Level 4 Professional Accounting Technician/Taxation apprenticeship
In the accountancy space, CIMA played a key role working with small to large size employers in the finance industry including multinationals and public sector organisations to develop new apprenticeship standards and the assessment plan for the accounting/taxation sector.
The standards and assessment plan set out what an apprentice will be doing on the job and the knowledge, skills and behaviours required of them to perform competently and confidently in their professional roles.
Full details of the Level 4 Professional Accounting Technician apprenticeship standard and assessment plan is available at https://www.instituteforapprenticeships.org/apprenticeship-standards/professional-accounting-taxation-technician/
1.8. Who is eligible for an apprenticeship?Apprenticeshipsaresuitablefor− Anyone over the age of 16, who has the right to
work in England and is employed for a minimum of 30 hours a week.
− Individuals who are ambitious and interested in a career of business or finance.
− School leavers.
− Graduates: Individuals who already hold a degree may be eligible for government apprenticeship funding, provided there is an opportunity to acquire new knowledge, skills and behaviours.
− New and existing employees/staff members. Employers can offer apprenticeships to existing staff wanting to improve their skill set and increase their contribution to the organisation, whilst gaining a nationally recognised qualification.
The Level 4 Accounting Technician apprenticeship offers benefits to organisations of all sizes and industries in the private, public and charity sectors.
1.9. What is expected of a professional accounting technician?
Individuals in the role of a professional accounting/ tax technician 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/or 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/tax technician include, but are not limited to,
– Assistant management accountant,
– Assistant financial accountant,
– Assistant auditor,
– Accounts payable and expenses supervisor,
– Commercial analyst,
– Payroll manager,
– Senior bookkeeper,
– Senior financial officer,
– Tax investigations officer,
– Personal tax assistant and business tax assistant.
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2.1. Funding
The funding bands that apply to approved standards are available at https://www.gov.uk/government/publications/apprenticeship-funding-bands.
These bands reflect an upper limit on the amount of funding the government will provide. The cost of training will have to be negotiated by employers with training providers. For the Professional Accounting technician apprenticeship, the upper limit is set at £9,000 per apprentice.
Further details on how the funding system works can be found at https://www.gov.uk/government/publications/apprenticeship-levy-how-it-will- work/apprenticeship-levy-how-it-will-work
2.2. Fees
The fees for the Level 4 professional accounting technician apprenticeship end-point assessment including re-sit fees is available at www.cimaglobal.com/EPA. Training providers are required to provide payment for both elements of the end-point assessment: the synoptic role simulation, and the reflective statement and portfolio. This payment will cover one attempt for each assessment component. If a re-sit is required, these will be charged separately for each component of the end-point assessment.
2.1. Funding 2.2. Fees
2.3. Roles and responsibilities 2.4. Overview of end-point assessment process2
£9,000 £21,000
Funding and fees
Funding rules
Funding caps
Funding available at level 4 Funding available at level 7
20% The time apprentices must spend of their working hours on off-the-job training
50% The amount of working hours in England over the duration of the apprenticeship
1 yr The minimum length of an apprenticeship.
£0 The amount an apprentice contributes financially.
Level 4 Professional Accounting Technician Apprenticeship 10
2.3. Roles and responsibilitiesThe responsibilities of the various stakeholders involved with the delivery of end-point assessment are set out below.
Role Simulation Exam
CIMA w Sets and marks the examsw Makes final judgement on competency. Overall grade fail, pass or distinctionw Notifies ESFA when an apprentice has completed both components of end-point assessmentw Provides administrative pre and post exam support resources
Employer w Provides appropriate training to apprentice in preparation for the exam w Completes Gateway checklist/proforma
Training provider w Provides appropriate training to apprentice in preparation for the exam
Apprentice w Registers as a CIMA end-point assessment studentw Reads and agrees to CIMA’s end-point assessment terms and conditionsw After Gateway and once ready books their exam online w Completes exam at a Pearson VUE approved test centre
Education and Skills Funding Agency (ESFA)
w On successful completion of the full apprenticeship programme issues apprenticeship completion certification
Reflective Statement and Portfolio
CIMA w Produces assessment brief - clear guidance of what to include in the reflective statement and portfolio
w Provides templates for reflective statement w Independent assessors review the assessment and make a pass/fail decision
on competency achieved
Employer / workplace mentor w Makes the final judgement on whether the apprentice has achieved the Gateway requirements
w Completes Gateway checklist w Sets the apprentice objectives w Creates opportunities for the Apprentice to carry out significant and challenging tasks to
meet objectives and produce outcomes to include in the portfolio w Undertakes regular progress/development reviews with apprenticew Validates and signs off the reflective statement and portfolio before submission to CIMA
Training Provider w Undertakes regular progress /development reviews with the apprentice w Provides off the job training to help an apprentice develop the technical knowledge,
soft skills and behaviours listed in the standard. w Supports the apprentice on programme learning and preparation for end-point assessment
Apprentice w Attends regular progress/development review meetings with training provider and workplace mentor
w Selects evidence for portfoliow Prepares portfolio and completes reflective statementw Submits their reflective statement and portfolio evidence to CIMA
11
2.4. Overview of end-point assessment process
6 months prior to EPA
3 months prior to EPA
18-24 months
Phase1On programme
training
Register as a CIMA student
Minimum 1 year on programme
Tuition Providers Register apprentice
for EPA
Result records released EPA1 – 6 weeks
EPA2 – within 8 weeks
Phase2Prepare for end-
point assessment
Phase3Gateway
Phase4End-point
assessment
Level 4 Professional Accounting Technician Apprenticeship 12
3.1. The apprentice journey The full duration for the apprenticeship programme (On-programme training and end-point assessment) is typically 18 to 24 months. Although, some learners may progress faster through the on-programme
training, it is a mandatory requirement of the standard that all apprentices must complete a minimum of 1 year on-programme before being eligible to meet the Gateway requirements and start end-point assessment.
3.1. The apprentice journey
3.2. Phase 1 – On-programme training and assessment
3.3. Phase 2 – Prepare for end-point assessment
3.4. Phase 3 - Gateway requirements
3.5. Phase 4 – Complete end-point assessment3
Assessment overview
18-2
4 m
onth
s
Phase1On programme
training
Tuition provider registers apprentice
for end-point assessment
Apprentice schedules role
simulation exam
Complete role simulation exam
Employer sets apprentice objectives
(challenging & significant tasks)
Optional: Examination route CIMA's Certificate in Business Accounting
6 months prior to end-point assessment , A minimum of 1 year on programme
3 months prior to end-point assessment
On & Off the job training
Collate portfolio
Complete reflective
statement and portfolio
Completion of training logs
Completion of training logs
Mapping is completed
against knowledge, skills
& behaviours
Regular development
meetings
English and maths tests are completed if not
yet achieved
Employer completes Gateway
Submission form
Development of a portfolio of
evidence against Gateway
requirements
Regular development
meetings
Phase2Prepare
for end-point assessment
Phase3Gateway
Phase4End-point
assessment
13
3.2. Phase 1 - On-programme training and assessment The purpose of the on-programme training is to ensure that the apprentice is making good progress towards full competence ahead of attempting the end-point assessment. The recommended approach to on-programme training is through a combination of examinations and / or work based experience.
The accounting technician apprenticeship standard does not mandate qualifications to form part of the on programme learning. However, the knowledge, skills and behaviours requirements of the standard align to CIMA’s Professional qualification - Certificate in Business Accounting. This makes it a strong foundation for the examination route.
Further information about the requirements of the on programme learning are detailed in the assessment plan.
3.2.1. 20% ‘off the Job’ training – What does this mean?
The term ‘off the job training’ is defined as learning and skills development that is undertaken outside of the normal day-to-day working environment and leads towards the achievement of an apprenticeship. This can include training that is delivered at the apprentice’s normal place of work but must not be delivered as part of their normal working duties.
– The off-the-job training must be directly relevant to the apprenticeship standard and may include:
– The teaching of theory (e.g. lectures, role playing, simulation exercises, online learning, manufacturer training).
– Practical training; shadowing; mentoring; industry visits and attendance at competitions.
– Learning support and time spent writing assessments/assignments
20% doesn't havetomeanone day per week
Take a blended learning approach
Maximise learning during inductions
Whenare your learners training?
20% off the job considerations
Level 4 Professional Accounting Technician Apprenticeship 14
3.3. Phase 2 – Prepare for end-point assessment CIMA has prepared a number of resources, tools, guidance and templates to support employers, tuition providers and apprentices prepare for both components of end-point assessment. These resources are available at https://www.cimaglobal.com/EPA
Further information about the structure and content of end-point assessments can be found in CIMA's end-point assessment technical specification handbook.
3.4. Phase 3 - Gateway requirements The employer and apprentice (and an approved training provider, as required) will jointly discuss the point at which the apprentice has completed the On-programme assessment and therefore is provisionally competent in all aspects of the Standard. Whilst the Apprentice (and an approved training provider, as required) will be instrumental, the ultimate decision as to whether or not the apprentice is ready will be made by the employer. At this point, the apprentice will be eligible to attempt the end-point assessment, which is designed to assess the competencies of the standard synoptically. It is envisaged that this will typically take place in the last two or three months of the apprenticeship.
The apprentice should discuss and agree a schedule with their employer and training provider for completing the end-point assessment.
To be eligible to schedule the end-point assessment apprentices must meet the following criteria:
− Achieved Level 2 standard in Maths and English
− Completed a minimum of 12 months on-programme learning.
− The apprentice must be deemed provisionally competent in relation to knowledge, skills and behaviours by the training provider and employer
− The reflective statement and portfolio must be validated and signed off by the employer before submission.
During the end-point assessment registration process, CIMA will require assurance from training providers and employers to determine an apprentice readiness for end-point assessment i.e. confirm an apprentice has achieved the Gateway requirements.
3.5. Phase 4 – Complete end-point assessment All apprentices must undertake an independent end-point assessment which is a synoptic assessment of the knowledge, skills and behaviours acquired throughout the apprenticeship programme. The purpose of the assessment is to make sure the apprentice meets the standard set by employers and are fully competent in the occupation role. The end-point assessment is made up of the following assessment components set out in the table on the next page.
20% off the job considerations
15
End-point assessment (EPA) overview
End-point assessment component
Assessment purpose Exam design/Assessment brief
EPA2Reflective statement & portfolio
The purpose of the reflective statement and portfolio (EPA2) is for the apprentice to claim competence against the knowledge, skills and behaviours acquired through the apprentice’s practical work experience.The expectation is for the apprentice to produce reflective statements that are:
w evaluative: cover what the apprentice has done, how and why they have done it
w evidence based – presented in a portfolio outcomes of significant & challenging tasks the apprentice has engaged in
w forward thinking: reflecting on positive outcomes including lessons learned and future improvements
To help the apprentice structure their reflective statements and portfolio evidence CIMA has provided extra guidance, mapping documents, submission checklist and templates with a few prompt questions to guide them through the process. These resources can be found in the ‘CIMA’s end-point assessment technical specification handbook.
Phase 2 – on programme: Employer sets the apprentices objectives that will provide sufficient opportunity for the apprentice to demonstrate all the skills and behaviours of the standard.
The apprentice: 1. Select a minimum of 3 and a maximum of
5 significant and challenging tasks to meet their objectives. These tasks will make up the reflective statement.
2. Start thinking about tasks to reflect on in their statement using the prompts provided in the task template. (Appendix F)
3. Demonstrate at least once how they have met the 12 competencies (skills and behaviours) as defined by the sub criteria of each competency. (Appendix B)
It is recommended that a single task covers multiple skills and behaviours. However, the apprentice is not expected to claim competence in all skills and behaviours in EACH task.The evidence in the portfolio and the tasks must reflect recent performance within the last six months of the apprenticeship programme.Examples of significant and challenging tasks are set out in ‘CIMA’s end-point assessment technical specification handbook
EPA1Role simulation exam
This case-study style exam will assess the apprentice’s ability to analyse and respond to a typical set of business-related tasks, drawing upon all aspects of their knowledge, skills and behaviours.
CIMA strives to deliver an authentic simulation of core tasks undertaken by an apprentice in the workplace. Simulated business issues provides the apprentice with the opportunity to demonstrate their familiarity with the context and interrelationships between the different knowledge areas of the standard. This reflects the cross functional working required in the workplace.
Pre‐seen material will be provided to the apprentice a number of weeks before the examination and will also be available during the exam.
Prior study and analysis of the pre‐seen material provides the knowledge base and industry context from which the apprentice can respond to the unseen material and exam requirements.
The exam questions will be contextualised and framed as if they were being delivered in the workplace, e.g. as a request from a line manager, delivered on computer and with the information in the exam often presented as an email or other form of business communication.
The exam includes both objective tests items calculations/numerical analysis and short answer responses.
Length of exam – 3 hours
Exam taken in controlled environment at Pearson VUE approved test centre.
Level 4 Professional Accounting Technician Apprenticeship 16
4.2. Scheduling the role simulation exam Both end-point assessment components can be scheduled and managed using CIMA’s online secure assessment platform and personalised student account MyCIMA.
An apprentice can book and reschedule their role simulation exam by logging into their MyCIMA account.
Alternatively, an apprentice can schedule their exam over the phone by calling the CIMA contact centre on +44 (0)20 8849 2251.
Before scheduling an exam, please refer to CIMA’s Exam terms and conditions.
4End-point assessment administration
4.1. Student registration processBecome a registered CIMA studentRegistered training organisations (training providers) are responsible for registering apprentices onto the end-point assessment.
Training providers and employers wishing to register apprentices for the CIMA end-point assessment must complete the end-point assessment registration form. Further details about the end-point assessment registration process can be found https://www.cimaglobal.com/EPA
When should an apprentice register for the end-point assessment? Training providers are advised to register apprentices for the end-point assessment at the gateway phase when an apprentice, their employer and training provider are satisfied that the student is at a level of competency to successfully complete both components of the end-point assessment.
4.1. Student registration process
4.4. Submission of reflective statement and portfolio
4.5. End-point assessment timetable
4.2. Scheduling the role simulation exam
4.3. Find your nearest test centre (Pearson VUE test centre)
4 .6. EPA scheduling terms and conditions
4.7. Resits
17
4.3. Find your nearest test centre (Pearson VUE test centre)
CIMA works in partnership with Pearson VUE to deliver computer based exams in a secure environment. The Pearson VUE networks provides access to over 5000 exam centres worldwide and over 264 test centres located in England. This means CIMA students can take their end-point assessment exam and continue their studies at a location convenient to them.
During the online scheduling process the apprentice will be directed to the Pearson VUE website where they can select a test centre using the test centre search functionally.
4.4. Submission of reflective statement and portfolio Submission of the apprentice’s reflective statement and portfolio is managed via an online secure platform – MyCIMA EPA apprentice portal. Apprentices can add or remove documents from the EPA portal at any time prior to final submission.
An apprentice can upload the following documentsReflective statementA minimum of three and a maximum of five completed reflective task templates. Together these tasks will make up the reflective statement. Only pdf documents are permitted with a maximum file size of 8 MB.
Portfolio evidenceA minimum of one file and a maximum of six separate files can be submitted as part of the portfolio evidence. Only pdf documents are permitted with a maximum file size of 8 MB.
For further guidance, resources and templates for the reflective statement and portfolio, please refer to the Technical Specification Handbook.
Employer validationOnce submitted, the reflective statement and portfolio are made available to the apprentice’s employer or workplace mentor for validation. This person is the named individual nominated at the time of registration for employer validation.
The employer validator will be given access to the MyCIMA - EPA employer validation portal to review apprentice’s submissions. Validators are required to sign a declaration to confirm the authenticity of the work and the information included in the submission complies with client and business confidentiality agreements. If the validator cannot validate the submission, the apprentice will have the opportunity to amend their submission and resubmit, free of charge.
Please note review of the submission by independent assessors will only start after employer validation. Result records will be available in MyCIMA within 8 weeks after employer validation.
An apprentice is most likely to live or work within 3 to 5 miles of a CIMA test centre.
Level 4 Professional Accounting Technician Apprenticeship 18
4.5 End-point assessment timetable 4.5.1. Role simulation exam The role simulation exam will be available up to 6 times a year and results will be released six weeks after the exam. Result records will be available on MyCIMA. The exam timetable will be published a year in advance and the full timetable can be accessed from CIMA's end-point assessment website.
4.5.2. Reflective statement and portfolio The reflective portfolio can be submitted at any time during the year using our secure online assessment platform (MyCIMA). The reflective statement and portfolio of evidence must be submitted together. The assessment will be reviewed and marked within 8 weeks from the date of submission/employer validation. Result records will be available on MyCIMA.
Accessibility: ‘Exams when you are ready, where ever you are’
19
4.6. End-point assessment scheduling terms and conditions
The terms and conditions for assessment bookings, reschedules, cancellations, refunds and resits are set out in the table below.
4.7. Resits
Apprentices should only be entered for the end- point assessment when both training provider and employer consider the apprentice to be well prepared and expected to pass. When an apprentice is unsuccessful in an assessment, they should discuss their performance with their tutor and employer. From this discussion, an appropriate revision plan for the apprentice should be put in place and completed in full before a resit attempt is made.
There are no maximum number of attempts at the end-point assessment. However, if the apprentice fails one assessment component, it must be reattempted and passed within 12 months of the date that the other assessment component was passed. In the event that the 12 month period expires before the failed assessment is passed, the apprentice must reattempt both assessment components.
Process Role simulation exam Reflective statement and portfolio
Registration window Exam registration window opens six months in advance of the scheduled exam date
Completed assessments can be submitted all year round via CIMA’s secure online assessment portal
Bookings Exam registration window closes one week in advance of the scheduled exam
Reflective statement and portfolio evidence must be submitted together
Reschedules Exams can be rescheduled free of charge if the exam registration window is still open
Final submissions cannot be withdrawn
Refunds /cancellations
Exams can be cancelled free of charge if exam registration is still open
No refunds for cancelled exams once exam registration window is closed
N/A
Resits Please note all costs associated with an apprentice undertaking further assessment attempts on any component will not automatically qualify for government funding. The apprentice and employer should agree who will pick up the cost of resits and confirm this in a written agreement.
Prices for resits and resubmissions are available at https://www.cimaglobal.com/EPA.
Level 4 Professional Accounting Technician Apprenticeship 20
The Level 4 Professional Accounting Technician Apprenticeship is awarded at three grade boundaries: fail, pass or distinction.
The grade awarded is based on the results of the role simulation exam. In addition, an apprentice must complete and pass the reflective statement and portfolio to be awarded the apprenticeship certification.
All end-point assessment decisions are subject to rigorous internal quality assurance processes and moderation before results are issued. CIMA reserve the right to undertake additional investigations following the moderation process to verify quality and consistency.
On successful completion of both parts of the end-point assessment, CIMA will notify and recommend that the Education Skills Funding Agency (ESFA) issue the apprenticeship certificate.
Assessment component Grade Result record
Role simulation exam Fail Marginal Fail Pass Distinction
Available six weeks after exam.
Reflective statement and portfolio
To pass, evidence must be produced to show that all 12 competencies (skills and behaviours) as defined in the assessment criteria have been met and relate to the submitted portfolio of evidence
Available within eight weeks after employer validation of the submission
5Results and Certification
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6.1. End-point assessment terms and conditionsApprentices are required to read and agree to the Exam scheduling terms and conditions and the EPA general terms and conditions prior to scheduling their Role simulation exam and submitting their Reflective statement and portfolio assessment for review. Please visit the end-point assessment website for access to these documents.
6.2. Enquiry and appeals 6.2.1. Challenges to assessment resultsCIMA cannot adjust results after the assessment process is complete or results are published. CIMA’s results process is overseen by our governance committee - CGMA Examination Board. During the results awarding process, the CGMA Examination Board ensure due process has been followed and all necessary quality assurance checks have been carried out during the marking process to ensure accurate and reliable results.
CIMA does not accept challenges to results based on academic judgement or once results have been approved by our governance committee.
If an apprentice feels their end-point assessment performance in either component was adversely affected by mitigating circumstances, please refer to the guidance issued in CIMA’s special consideration policy. Please note an application for special consideration must be received by the specified deadline and before exam results are issued.
6.2.2. Results enquiry service If an apprentice feels their assessment outcome does not reflect their performance, they can submit an enquiry of results via the CIMA contact centre.
CIMA’s results enquiry service includes a check of all processes and procedures leading to the issue of the outcome. The service does not include a review of the original marking.
6.2.3. Appeals If an apprentice is not satisfied with the response to their result enquiry, or has concerns about the way their case has been handled, they can submit an appeal. All appeals should be submitted in writing to CIMA’s contact centre.
CIMA will escalate the appeal to CIMA’s governance committee – the Appeals Panel. It is the committee's role to ensure the policy and process is implemented fairly and consistently.
Please note the outcome of a complaint will not always result in a grade change if the Panel are satisfied due process has been followed.
6End-point assessment policies
6.1. End-point assessment terms and conditions
6.3. Misconduct 6.4. Special accommodation
6.2. Enquiry and appeals
6.5 Special consideration
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6.3. Misconduct
6.3.1. Testing irregularities and unfair practice CIMA reserve the right to take appropriate action if an apprentice fails to comply with CIMA’s exam terms and conditions. We also reserve the right to invalidate or withhold results when, in our judgment, there is reasonable grounds to question the validity of an assessment result when testing irregularities occur.
Testing irregularities refer to events that affect the administration of an exam or the authenticity of any part of the end-point assessment.
Unfair practices include – plagiarism or falsification which is copying
directly from any other source without referencing the original source, taking or using another person’s thoughts, work or ideas as your own
– duplication of (copying) all or parts of work produced and submitted by someone else
– allowing someone else to produce all or parts of your work
– using custom writing services which includes the use of any service which produces custom materials for a fee or other benefit.
6.3.2. Authenticity of work submittedAn apprentice must ensure all components of their end-point assessment is their own work. The result of the portfolio and reflective statement may be invalidated, if it is discovered that an apprentice has engaged in plagiarism or any unfair practice in the process of completing their assessment.
Confirmation of authenticity Before the reflective statement and portfolio is submitted, it will be referred to the relevant employer for sign-off.
The employer must confirm that the work provided by the apprentice is authentic and is consistent with training logs.
Please note employers will not be formally assessing any part of the end-point assessment, making a judgement on competence or informing the pass/fail decision. This decision will be made independently by CIMA.
6.3.3. Misconduct disciplinary process In the event that a case of misconduct is raised against a candidate, due to a breach of the exam terms and conditions, testing irregularities or other unfair practices, CIMA’s Appeals panel may refer the case to CIMA’s professional conduct department for further investigation. If the case is upheld and misconduct is proven the candidate may face disciplinary action and further sanctions. Such as withdrawal of the CIMA Apprenticeship status and/or CIMA student or member status.
The institute of apprenticeships and the relevant employer and tuition provider may also be notified of misconduct cases.
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6.4. Special accommodation
CIMA welcomes entries from apprentices with disabilities, learning difficulties or special requirements. We are able to provide reasonable adjustments, such as extra exam time, as appropriate to individual needs. A common example is extra time for a dyslexic apprentice.
Reasonable adjustments must not, however, affect the reliability or validity of assessment outcomes nor must they give the learner an unfair assessment advantage over other learners undertaking the same or similar assessments.
As the needs and circumstances of each learner are different, any request for a reasonable adjustment will be considered on a case by case basis. Evidence of need will be required from a physician’s or other qualified healthcare professional.
Further details of how to apply for special accommodations can be found here
Role simulation exam For those who meet the eligibility criteria, CIMA, through Pearson VUE, will provide the special accommodations (reasonable adjustments) for the role simulation exam. The apprentice will not be charged for the costs of these reasonable accommodations/adjustments.
An apprentice can bring a number of comfort aids such as medicines to examinations (test centres) without prior approval. A full list of permitted items can be found online www.pearsonvue.com/accommodations
Reflective statement and portfolio Special accommodation may also extend to the reflective statement and portfolio. These arrangements should be discussed and agreed between the tuition provider, employer and apprentice. Any special arrangements or support provided to the apprentice for submission of the reflective statement and portfolio must be declared and approved by CIMA pre-assessment.
6.5. Special consideration
Special consideration forms a key part of ensuring that exams are fair. CIMA has a process in place which allows an apprentice to apply for special consideration if their exam performance was adversely affected by mitigating circumstances shortly before or on the day of the exam.
Special consideration is a post-exam adjustment to a mark or grade to reflect temporary illness, injury, recent bereavement of a close family member or other adverse circumstances which may have disadvantaged an apprentice’s ability to take an assessment or demonstrate their normal level of attainment.
Special consideration can only go some way towards compensating an apprentice who has been disadvantaged due to unavoidable circumstances beyond their control. It is not always possible to reflect what might have been achieved in more favourable circumstances.
Only minor adjustments can be made to the overall grade awarded without undermining the standard of the exam. Similarly, where an exam requires a competence, criterion or standard to be met fully it may not be possible to apply special consideration.
The application process for special consideration takes into account the features of the different components of end-point assessment.
Role simulation exam Students present for human marked exams are eligible to apply for special consideration due to mitigating circumstances beyond their control shortly before or on the day of the exam.
Further guidance on how to apply for special consideration can be found here
Reflective statement and portfolio Due to the flexibility and competency based nature of this assessment students will not be eligible to apply for special consideration. In circumstances of sustained absence from the on programme learning, students are advised to discuss their individual circumstances with their employer and tuition provider.
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7.1. Support for apprentices
Full tuition for the end-point assessment is delivered by accredited learning partners (registered Training Providers) who offer tailored off the job training.
We offer administrative support to apprentices via our contact centre. The contact centre can be accessed via email or telephone.
Email: [email protected] Telephone: 0208 849 2251
The following resources are also available: • Regular e-newsletters offering key updates about
the end-point assessment programme that include
− technical updates
− qualification developments
− upcoming events
− new e-learning materials
• Role simulation tutorial (exam tutorial): an overview of the technology used to deliver the exam.
• Practice tests (question tutorials): an overview of the different question types used in the role simulation. Available in downloadable interactive applications as well as pdf format.
• Reflective statement and portfolio: templates; exemplar resources and assessment guidance.
7.1. Support for apprentices 7.2. Support for registered training providers
7.3. Support for employers77. Support services
Contact usVisit us:cimaglobal.com/apprenticeships.com
Email us:[email protected]
Call us:020 8849 2251
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7.2. Support for registered training Providers
Registered training providers who are preparing apprentices for their end-point assessment will be assigned a CIMA dedicated learning & development team to manage the relationship between the tuition provider and CIMA.
The team are on hand to support with the daily management and operational process of delivering CIMA qualifications and offer new training providers support to help them get set up. The team can also provide cohort data on candidate performance. This performance data will enable training providers to assess the effectiveness of their course planning and delivery. This information may feed into future course development to improve outcomes.
Further support to training providers is offered in the form of an end-point assessment technical specification handbook which will cover areas such as:
– End-point assessment strategy including assessment outcomes, exam design structure and format.
– Core activities that will be examined in each exam to inform exam preparation
– Assessment guidance and grading criteria
– Reflective statement and portfolio guidance and templates.
7.3. Support for employers
We support employers sponsoring apprentices via our team of Business Development Managers (BDM) and apprenticeship coordinator; each employer will have a nominated contact in the team. BDMs are equipped to answer end-point assessment related queries, offer advice and provide employer support where necessary.
The BDM can provide links to Registered Training providers if one has not already been selected, as well as offer guidance on the process to register apprentices for their end-point assessment. Both the apprenticeship co-ordinator and BDM will work with the relevant training provider account managers to provide support required to help progress apprentices through their end-point assessment.
Further information for employers can be found on the dedicated end-point assessment webpage www.cimaglobal.com/EPA.
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June 2018
