Project report guidance for assessors · Accountancy / Taxation Professional Apprenticeship Standard syllabus and the apprentice has to critically examine these through lessons learned

Project report guidance for assessors

PROJECT REPORT GUIDANCE FOR ASSESSORS 2

Guidance for Independent Assessment and Moderation of the Project Report for the ACCA Professional Accountant Apprenticeship end-point assessment (EPA)

1. What is the EPA?The end-point assessment (EPA) is the final test of the apprentice’s competence as assessed by recognised end-point assessment Organisations (EPAOs) for the Accountancy/Taxation Professional Apprenticeship Standard.

The EPA can be taken by an apprentice at the point at which they are deemed provisionally competent to take the EPA by their employer; this is referred to as the Gateway Assessment. In order to be considered ready for the EPA, all elements of the on-programme assessment should be complete – this may include professional exams, work-based professional development, other relevant training and evidence from regular performance reviews.

2. Elements of the EPA: The EPA comprises of two main elements:

Strategic Business Leader examination Project Report

The Strategic Business Leader is an innovative case study exam sat under controlled conditions which covers the knowledge, ethical and professional skills and behaviours required by the Standard. The pass mark is 50%.

2a The Project Report

The Project Report requires the apprentice to report on the organisation they work for, providing insights into the business model and business challenges of the organisation including their role and responsibilities within the business. It requires them to evaluate the particular knowledge, professional skills and behaviours used and developed which they have demonstrated at work. These will be based on the competencies required in the Accountancy / Taxation Professional Apprenticeship Standard syllabus and the apprentice has to critically examine these through lessons learned. The Project Report submitted for assessment will vary depending on the role of the apprentice and the type of work they have been involved in throughout their Apprenticeship. The focus will be on the final twelve months of the Apprenticeship.

3. Assessment of the Project Report element of the EPAThe apprentice must successfully complete the Project Report to the satisfaction of two Independent Assessors.

The Project Report will be assessed by the two Independent Assessors who will decide whether the apprentice has demonstrated the required competencies of the Standard. To ensure the Assessors’ independence, they will not have been engaged in any aspect of the apprentice’s work experience, training or development.

The grading of the Project Report will be ‘Pass’ or ‘Fail’, but to award a pass the two Independent Assessors must be satisfied that all performance objectives, if not all elements individually, have been demonstrated competently at the work place.


The Project Report requirements are shown in Table 1 below:

Table 1: Project Report – challenge questions

Challenge questions Prepare a report, responding to the following challenge questions. The report is made up of four parts. Each part must be at least 700 words and no more than 1,000 words. Your report should be structured to include:

Background and context to the scenario identified in the challenge questions

A description of your role, responsibilities and of the actions within the specific scenario of the challenge questions

An evaluation of the particular professional skills and behaviours used and developed in the context of the scenario used for the challenge questions

A critical examination of the lessons learned.

The overall Project Report should be no more than 4,000 words in total.

Part 1: Challenge question 1

Critically evaluate the organisation you work for and its business model, providing a current insight into the business challenges within your organisation and how the organisation meets these challenges. Summarise your own job description and the impact of your role within the organisation.

Part 2: Challenge question 2:

Critically evaluate the benefits of acquiring the knowledge, professional skills and behaviours assessed and gained during your apprenticeship, appraising their relevance to your role to date and noting any lessons learned.


Provide a systematic analysis of the professional skills and behaviours you have gained in your training, reflecting on which of these will make you a more effective employee and help you plan your future continuing professional development and career progression.


Critically evaluate which of the behaviours you have demonstrated are most important for you personally and professionally, for the organisation you work for and in the wider interests of stakeholders, including the public interest.

Note that the apprentice must reach the minimum word count for each part (700 words) however, need not reach the maximum word count set for each (1,000 words) part; they are an upper limit only to ensure the Project Report total word count does not exceed 4,000 words. However, while succinctness and clarity are features of good communication, the apprentice must sufficiently express their answers and provide enough evidence from the narrative that the independent Assessors can judge them to be competent.

Note that for client confidentiality purposes, Apprentices may not disclose details of clients in submitting evidence if this compromises confidentiality protocols or agreements laid down by the organisation(s).

Project Report performance objectivesThe performance objectives for skills and behaviours are given in Tables 2a) and b) below respectively. The pro forma lists six skills and four behaviours and gives a description of each. Each is made up of elements which help to indicate how the competence is verified. In addition the apprentice is given example activities which they can undertake at work to help them demonstrate their competence.



Performance objective

Description Elements (competence) SBL syllabus section

Project Report

Challenge Q1 Challenge Q2 Challenge Q3 Challenge Q4

Building relationships

Build trusted and sustainable relationships with individuals and organisations. Consistently support individuals and collaborate to achieve results as part of a team.

a Show insight and understanding of work-related and organisational issues to support staff within your teams.

I2, A2

b Critically evaluate your effectiveness at developing and enhancing ethical professional relationships with your team, your wider organisation and external stakeholders that contribute to the organisational objectives.

Business insight Influence the impact of business decisions on relevant and affected communities based on an appreciation of different organisations and the environments in which they operate.

a Critically evaluates the environment to a business, external and internal, and the trends in technology in order to make beneficial decisions and strategic choices.

C2, C3, C4 and E1, E2 , E3 and I2

Communication Communicate in a clear, articulate and appropriate manner. Adapt communications to suit different situations, individuals or teams.

a Ability to inform, persuade and provide clarity to different stakeholders internal and external as appropriate including appropriate forms and tone of communication to individuals or teams.

I1, B4, F3

Table 2a: Project Report (Skills):




Project Report


Ethics and integrity

Identify ethical dilemmas, understand the implications and behave appropriately. Understand their legal responsibilities, both within the letter and the spirit of the law, as well as be aware of the procedures for reporting concerns over potentially unethical activities.

a Demonstrating professionalism and ethical behaviour including knowledge of governance issues.

A3, B1, B2 and B3

Leadership Take ownership of allocated projects and effectively manage their own time and the time of others. Demonstrate good project management skills to deliver high quality work within the appropriate timeline. Act as a role model and motivate others to deliver results.

a Demonstrate application of the key leadership traits effective in the successful formulation and implementation of strategy and change management.

H7

b Apply in the context of organisation governance and leadership qualities, the key ethical and professional values underpinning governance.




Project Report


Problem solving and decision making

Evaluate information quickly and draw accurate conclusions. Assess a problem from multiple angles to ensure all relevant issues are considered. Gather the appropriate facts and evidence in order to make decisions effectively.

a Ability to assess, estimate and appraise findings and using finance and management accounting techniques to provide sustainable solutions.

I5, I3, G2 and G3

Table 2b: Project Report (Behaviours):

Performance Objective

Description Elements (competence) SBL Syllabus Section

Project Report


Adds value Anticipate an individuals / organisation’s future needs and requirements. Identify opportunities that can add value for the individual / organisation.

a Listen to others to understand their priorities and concerns.

I5, H1- H4, C5;


Performance Objective

Description Elements (competence) SBL Syllabus Section

Project Report


Continuous improvement

Take responsibility for their own professional development by seeking out opportunities that enhance their knowledge, skills and experience.

a Engage with stakeholders across the organisation, improving understanding and cooperation.

I2

Flexibility Adapt approach to assist organisations and individuals to manage their conflicting priorities as circumstances change.

a Ability to investigate, enquire and consider all facts in resolving problems and conflicting ideas.

I1,I3,H1, H5, H6

Professional scepticism

Apply a questioning mind to conditions which may indicate a possible misstatement of financial information due to error or fraud.

a Being sceptical by questioning, probing and challenging facts before making decisions.

A3,I4, F1 and F2

The above tables are designed as follows: The first column gives the title of the performance objective (skills or behaviours); the second column gives a description of the performance objective and the third column list the elements that would make up

an overall objective and elements of the Project Report which might help demonstrate them. The fourth column shows where these are assessed in the Strategic Business Leader syllabus.


4. Project Report assessment criteria:Below in Table 3a is a table describing the difference between a Project Report being deemed competent and non-competent.

Table 3a: Assessment criteria for the Project Report

Project Report Competent Not competent

To be deemed competent each overall Performance Objective (PO) is individually demonstrated within the report

and

Each Challenge Question is individually answered to a competent level.

Makes a reasonable attempt to address the achievement of each individual skill and behaviour in their Project Report. Shows a clear ability to critically evaluate how each Performance Objective (skill or behaviour) has been achieved through work experience, using appropriate examples of activities undertaken and includes evidence where helpful.

and

Makes a reasonable attempt to complete the challenge questions. There must be sufficient evidence of being able to critically evaluate the organisation they work for, its business model and their role within it, recognising the knowledge, skills and behaviours which add most value and sufficiently demonstrating the ability to reflect on learning during their work experience.

Overly focused on only one or two elements of the Performance Objectives or there are complete gaps (one or more) in coverage of some of the Performance Objectives within the overall Project Report. Insufficient use of real-work examples to explain how many of the Performance Objectives have been achieved or the evidence of your role and responsibilities is not sufficiently credible.

and

Overly focused on only one or two challenge questions. Insufficient critical evaluation of their organisation, its business model and evaluation of their role and a weak critical discussion of the usefulness of knowledge, skills and behaviours acquired and demonstrated. Emphasis on description of events rather than critical evaluation and reflection on self-development.


5. Timetable for completing the end-point assessment and Project Report The Project Report and the Strategic Business Leader (SBL) examination must be completed as the two elements of the End Point Assessment.

The Project Report will be submitted electronically. Submission dates for the Project Report will be published for each examination session.

6. Resit rules for EPA (including the Strategic Business Leader exam)Should the apprentice fail any components they are required to re-take those components. The number of times an apprentice is permitted to re-take the end-point assessment and the date at which they do so is determined by the employer. However, there is a 7 year time limit for on-programme and end point assessment examination passes at the final level of the ACCA Qualification.

7. Independent assessment process and moderationThe independent assessment process is as follows and for each apprentice involves two Independent Assessors, neither of whom should have been engaged in the apprentice’s work experience, training or development. Both Independent Assessors must be qualified professional accountants as defined by the International Federation of Accountants (IFAC) and have minimum of 5 years recent experience of relevant financial and accounting functions (in a professional services setting).

The 1st and 2nd Independent Assessors are able to both undertake marking during the same time period.

7a Role of 1st Independent Assessor

The 1st Independent Assessor will be able to access, via a secure ACCA assessment portal, the Project Report of the apprentices they are assessing, who will have submitted their Project Report during a three month period running up to the latest assessment deadline date.

The 1st Independent Assessor marks the Project Report without knowing who the apprentice is or who employs them. To ensure the independence of the Independent Assessors from the employer and the apprentice themselves, they will not be given details of the apprentice or their employer. The only information the independent assessors are given

about the apprentice and the organisation in which they work, is given in the part of the report where the apprentice provides background information on the organisation the apprentice works for, what business models are being used within the organisation, the current organisational challenges and how the organisation is seeking to meet these challenges. Also the summary of the apprentice’s role and what impact they are having on the organisation may provide evidence of the type and nature of the organisation and the role that the apprentice is carrying out.

The 1st Independent Assessor has two weeks to assess the Project Report. The information that the 1st Independent Assessor must refer to are as follows:

The syllabus and study guide for the ACCA Professional Accountant Apprenticeship

The apprentice instructions and guidance The assessment criteria (See section 4 above) The Project Report submitted by the Apprentice

The 1st Independent Assessor must review the Project Report to establish that there is no evidence of plagiarism or malpractice. Training for all Independent Assessors will be provided for this. If there is evidence of plagiarism then this must be submitted to ACCA when submitting the assessment of the apprentice’s Project Report – giving the reasons for plagiarism/malpractice as evidenced from the report.


Regardless of whether the Project Report is deemed to be the apprentice’s own work, the 1st independent assessor must complete the forms in Appendix 1 which gives feedback on each Performance Objective (individual skill or behaviour) and deem each one of the 10 Performance Objectives as competent or not competent. Where competence is found then this must be confirmed against each Performance Objective. Where Performance Objectives are deemed not to be competent, reasons and feedback must be given. If competence is in doubt the 1st Independent Assessor cannot liaise with the apprentice themselves nor their employer to seek further clarification, as this might compromise the independence of the Independent Assessor. They must express their doubts and the reasons for them in the assessment form for the information of the 2nd Independent Assessor or the Moderator, should this be necessary. Independent assessors must be satisfied that all Performance Objectives, if not all elements, have been demonstrated as competent. The reasons must be clearly stated. If any Performance Objectives are deemed not competent at the end of the process, the apprentice will be deemed not competent for the Project Report.

The Project Report must be assessed against the criteria given in Section 4a) and the Assessment Form included in Appendix 2.

If the Project Report responds to the challenge questions competently and if all Performance Objectives demonstrated within the Project Report meet the competency levels required then the Project Report can be deemed competent.

If any part of the Project Report has not been deemed competent or if any of the Performance Objectives have not met the required competency level, reasons for determining this must be given in the assessment form.

Whatever the outcome, the Project Report and the accompanying assessment form must be submitted to ACCA by the deadline set and the Project Report Assessment is then subject to assessment by the 2nd Independent Assessor

7b Role of 2nd Independent Assessor

The 2nd Independent Assessor will be able to access, via a secure ACCA assessment portal, the Project Report of the apprentices they are assessing, who will have submitted their Project Report during a three month period running up to the latest assessment deadline date.

The 2nd independent assessor has two weeks to review the Project Report according to the assessment criteria given in Section 4 above. The information that the 2nd independent assessor must refer to are as follows:

ACCA Professional Accountant Apprenticeship The apprentice instructions and guidance The assessment criteria The Project Report submitted by the Apprentice

(as assessed by the 1st Independent Assessor) Assessment form as completed by the

1st Assessor

The 2nd Independent Assessor must review the apprentice’s Project Report against the criteria given in Section 4 and must be satisfied that the judgement of the 1st Independent Assessor is appropriate. The 2nd Independent Assessors has the option of providing further feedback to the apprentice.

If in agreement, the overall determination of competent or non-competent is confirmed. If the result is originally deemed non-competent and the 2nd Independent Assessor agrees with the 1st Independent Assessor about all non-competent Performance Objectives, then this just needs to be confirmed. If the 2nd Independent Assessor disagrees with the assessment of any element(s) as competent or non-competent then the 2nd Independent Assessor must indicate which elements are in dispute and give reasons.

If the 1st Independent Assessor deems the Project Report competent and the 2nd Independent Assessor deems it non-competent, for any reason, the 1st Independent Assessor must be contacted and any reasons for difference of opinion discussed. This may include any doubt about the originality of the Project Report or the findings of the 1st Independent Assessor regarding the evidence of plagiarism or malpractice. Following this discussion, the Project Report will either be deemed competent or non-competent by both Assessors or there may still be disagreement. Where there is still disagreement the Project Report must go to moderation by the deadline date.

7c Role of the Moderator

The Moderator has two distinctly different roles. The first is to review a random 10% sample of Project Report submissions which have been previously agreed as competent or non-competent by the 1st and 2nd Independent Assessors. This is to verify that the marking process has been carried out in a fair, objective and consistent manner.

The second role is to arbitrate in unresolved disagreements between the opinions of the 1st and 2nd Independent Assessors.

At the point where there are any remaining disagreements in the determination of the competence or non-competence of Project Report submissions, the Moderator has the ultimate authority to deem competence or non-competence.

The Moderator has one week to review the Project Report. The information that the Moderator must refer to are as follows:

ACCA Professional Accountant Apprenticeship The apprentice instructions and guidance The assessment criteria (See Section 4 above) The Project Report submitted by the Apprentice

(as assessed by the 1st and 2nd Assessor) Assessment form as completed by 1st and

2nd Assessor

The Moderator must therefore review the apprentice’s Project Report against the criteria given in Section 4 and satisfy themselves of the correct determination of competence or non-competence and of the originality of the work in terms of plagiarism and unfair practice.

Where the Moderator needs to seek further clarification, they must contact either/or both of the 1st and 2nd Assessors to understand the reasons for differences in opinion about the Project Report.

Following these discussions, the Moderator must decide on the final result and record this on the assessment form and submit this to ACCA by the deadline date.



Appendix 1: Project Report assessment form:Independent Assessors should carefully read the Project Report provided by the apprentice relating the submission to each Performance Objective (skill and behaviour) in the Project Report Assessment Form below. There are ten Performance Objectives, six skills and four behaviours. Where the 1st Independent Assessor deems the submission a deferral due to plagiarism or unfair practice; they must select the ‘Deferred’ radio button at the top of each Performance Objective. This effectively closes off the assessment processes and the form is then re-submitted to ACCA for further action. In all other situations both Independent Assessors must either select the ‘Yes’ or ‘No’ radio buttons for each overall Performance Objective. Where ‘Yes’ is selected there will not be an opportunity to make a comment, but where ‘No’ is selected, the Independent Assessor must make justifying comments as these will be made available to the apprentice in the event of them failing the overall Project Report. The comments must specify to the apprentice the precise reasons for not deeming the Performance Objective as competent so that the apprentice can go back and submit better examples or more evidence of competence as required.

Skills assessment proforma:


Description Elements (competence)

SBL syllabus section Project Report

1st Assessor outcome

2nd Assessor outcome

Moderator outcome

Feedback if deemed

non-competent

Q1 Q2 Q3 Q4

Building relationships

Build trusted and sustainable relationships with individuals and organisations. Consistently support individuals and collaborate to achieve results as part of a team.

a Show insight and understanding of work-related and organisational issues to support staff within your teams.

I2, A2 Yes

No

Deferred

Yes

No

Deferred

Yes

No

Deferred

Writeable PDF

b Critically evaluate your effectiveness at developing and enhancing ethical professional relationships with your team, your wider organisation and external stakeholders that contribute to the organisational objectives.







Moderator outcome

Feedback if deemed

non-competent

Q1 Q2 Q3 Q4

Business insight

Influence the impact of business decisions on relevant and affected communities based on an appreciation of different organisations and the environments in which they operate.

a Critically evaluates the environment to a business, external and internal, and the trends in technology in order to make beneficial decisions and strategic choices.

C2, C3, C4 and E1, E2 , E3 and I2

Yes

No

Deferred

Yes

No

Deferred

Yes

No

Deferred

Communication Communicate in a clear, articulate and appropriate manner. Adapt communications to suit different situations, individuals or teams.

a Ability to inform, persuade and provide clarity to different stakeholders internal and external as appropriate including appropriate forms and tone of communication to individuals or teams.

I1, B4, F3 Yes

No

Deferred

Yes

No

Deferred

Yes

No

Deferred







Moderator outcome

Feedback if deemed

non-competent

Q1 Q2 Q3 Q4

Ethics and integrity

Identify ethical dilemmas, understand the implications and behave appropriately. Understand their legal responsibilities, both within the letter and the spirit of the law, as well as be aware of the procedures for reporting concerns over potentially unethical activities.

a Demonstrating professionalism and ethical behaviour including knowledge of governance issues.

A3, B1, B2 and B3

Yes

No

Deferred

Yes

No

Deferred

Yes

No

Deferred







Moderator outcome

Feedback if deemed

non-competent

Q1 Q2 Q3 Q4

Leadership Take ownership of allocated projects and effectively manage their own time and the time of others. Demonstrate good project management skills to deliver high quality work within the appropriate timeline. Act as a role model and motivate others to deliver results.

a Demonstrate application of the key leadership traits effective in the successful formulation and implementation of strategy and change management.

H7 Yes

No

Deferred

Yes

No

Deferred

Yes

No

Deferred

b Apply in the context of organisation governance and leadership qualities, the key ethical and professional values underpinning governance.

Problem solving and decision making

Evaluate information quickly and draw accurate conclusions. Assess a problem from multiple angles to ensure all relevant issues are considered. Gather the appropriate facts and evidence in order to make decisions effectively.

a Ability to assess, estimate and appraise findings and using finance and management accounting techniques to provide sustainable solutions.

I5, I3, G2 and G3

Yes

No

Deferred

Yes

No

Deferred

Yes

No

Deferred


Behaviours assessment proforma:






Moderator outcome

Feedback if deemed

non-competent

B Q1 Q2 Q3

Adds value Anticipate an individual’s / organisation’s future needs and requirements. Identify opportunities that can add value for the individual / organisation.

a Listen to others to understand their priorities and concerns.

I5, H1- H4, C5

Yes

No

Deferred

Yes

No

Deferred

Yes

No

Deferred

Writeable PDF

Continuous improvement

Take responsibility for their own professional development by seeking out opportunities that enhance their knowledge, skills and experience

a Engage with stakeholders across the organisation, improving understanding and cooperation.

I2 Yes

No

Deferred

Yes

No

Deferred

Yes

No

Deferred

Flexibility Adapt approach to assist organisations and individuals to manage their conflicting priorities as circumstances change.

a Ability to investigate, enquire and consider all facts in resolving problems and conflicting ideas.

I1,I3, H1,H5, H6

Yes

No

Deferred

Yes

No

Deferred

Yes

No

Deferred







Moderator outcome

Feedback if deemed

non-competent

B Q1 Q2 Q3

Professional scepticism

Apply a questioning mind to conditions which may indicate a possible misstatement of financial information due to error or fraud.

a Being sceptical by questioning, probing and challenging facts before making decisions

A3,I4, F1 and F2

Yes

No

Deferred

Yes

No

Deferred

Yes

No

Deferred

OVERALL PERFORMANCE OBJECTIVES RESULT

Yes

No

Deferred

Yes

No

Deferred

Yes

No

Deferred

OVERALL CHALLENGE QUESTION RESULTS

Yes

No

Deferred

Yes

No

Deferred

Yes

No

Deferred

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Project report guidance for assessors · Accountancy / Taxation Professional Apprenticeship Standard syllabus and the apprentice has to critically examine these through lessons learned