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This document details typical evidence examples for the L3 Assistant Accountant Portfolio.

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Welcome to the Assistant Accountant Apprenticeship! Here you will find all of the information that you need in order to be successful in your apprenticeship

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Welcome to the Assistant Accountant Apprenticeship! Here you will find all of the information that you need in order to be successful in your apprenticeship

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Your Trainer is - Charlotte Whetton

Charlotte.Whetton@bsdc.ac.uk

07972 217 962

Your Apprenticeship Support Officer is - Nicola McLaren

Nicola.Mclaren@bsdc.ac.uk

07443 980 403

Your AAT L3 Tutor is Richard Wood

Richard.Wood@bsdc.ac.uk

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Below you will find some useful links for your apprenticeship:

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Below you will find some useful links for your apprenticeship:

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Here you can access important course resources for your AAT qualification, exam results and EPA release dates

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MyAAT login | AAT

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Keep all your files safe, access them on any device you own and share with just the right people. Create a free pCloud account!

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Level 3 Diploma in Accounting Information

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Level 3 Diploma in Accounting Information

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Study the Level 3 Diploma to learn higher accounting techniques and disciplines, and qualify for AAT bookkeeping membership (AATQB).

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AAT Level 3 apprenticeship Assistant Accountant standard v1.2 | AAT

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AAT Level 3 accounting apprenticeship standard v1.2 - Assistant Accountant. Find out about funding, delivery options, and End Point Assessments.

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With 130,000 global members, AAT are leaders in finance and accounting, providing practical workplace skills for finance staff across the world through qualifications and professional membership. We strive to make the accounting profession one to be proud to be involved in, driving high standards and ethical behaviour within our own membership.

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K1 - Principles of financial accounting, adjustment and reporting including calculation and input of accruals and prepayments, maintenance of the fixed asset register, accounting for asset purchase and disposal, depreciation, and financing

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K1 - Principles of financial accounting, adjustment and reporting including calculation and input of accruals and prepayments, maintenance of the fixed asset register, accounting for asset purchase and disposal, depreciation, and financing

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Assessed via Knowledge Assessment

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K2 - Principles of management accounting, for example, the principles of provision of costings, awareness of monthly and rolling forecasting and including the principles of financial planning, the calculation of income and expenditure budgets, budget holder sign off, and the investigation and reporting of variances to budgets

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K2 - Principles of management accounting, for example, the principles of provision of costings, awareness of monthly and rolling forecasting and including the principles of financial planning, the calculation of income and expenditure budgets, budget holder sign off, and the investigation and reporting of variances to budgets

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Assessed via Knowledge Assessment

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K3 - Principles of creating and maintaining financial records including accounts payable, accounts receivable, cash management and principles of payroll

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K3 - Principles of creating and maintaining financial records including accounts payable, accounts receivable, cash management and principles of payroll

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Assessed via Knowledge Assessment

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K4 - Fundamentals of potential vulnerabilities within systems of financial control such as internal fraud and money laundering

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K4 - Fundamentals of potential vulnerabilities within systems of financial control such as internal fraud and money laundering

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Assessed via Knowledge Assessment

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K5 - Fundamentals of indirect taxation including approaches to completing indirect tax returns and supporting documentation and records

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K5 - Fundamentals of indirect taxation including approaches to completing indirect tax returns and supporting documentation and records

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Assessed via Knowledge Assessment

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K6 - Fundamentals of digital financial and accounting packages and applications including the maintenance of key databases, spreadsheets, data analytics and the appropriate use of data to provide information

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K6 - Fundamentals of digital financial and accounting packages and applications including the maintenance of key databases, spreadsheets, data analytics and the appropriate use of data to provide information

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Assessed via Knowledge Assessment

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K7 - Principles of cyber-security and working safely online within a finance and accounting context

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K7 - Principles of cyber-security and working safely online within a finance and accounting context

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Assessed via Professional Discussion underpinned by Portfolio - Digital and Data Security

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K8 - Principles of data security and legislative requirements regarding data handling in a financial and accounting context

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K8 - Principles of data security and legislative requirements regarding data handling in a financial and accounting context

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Assessed via Knowledge Assessment

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K9 - Approaches to diversity, inclusion and cultural awareness and their impact on finance and accountancy

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K9 - Approaches to diversity, inclusion and cultural awareness and their impact on finance and accountancy

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Assessed via Professional Discussion underpinned by Portfolio - Stakeholder Engagement and Communication

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K10 - The role of accountancy or finance within the organisational business strategy

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K10 - The role of accountancy or finance within the organisational business strategy

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Assessed via Professional Discussion underpinned by Portfolio - Wider Professional Landscape

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K11 - The wider financial and accounting professional landscape including the requirement to stay abreast of changes in technology and practice and awareness of the role of regulators and professional bodies

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K11 - The wider financial and accounting professional landscape including the requirement to stay abreast of changes in technology and practice and awareness of the role of regulators and professional bodies

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Assessed via Professional Discussion underpinned by Portfolio - Wider Professional Landscape

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K12 - The principles of professional ethics and codes of conduct in a finance and accounting environment

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K12 - The principles of professional ethics and codes of conduct in a finance and accounting environment

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Assessed via Professional Discussion underpinned by Portfolio - Wider Professional Landscape

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S1 - Assist with the investigation and response to financial information queries

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S1 - Assist with the investigation and response to financial information queries

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Assessed via Knowledge Assessment

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S2 - Record and analyse financial data using the organisation’s standard tools and processes

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S2 - Record and analyse financial data using the organisation’s standard tools and processes

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Assessed via Knowledge Assessment

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S3 - Apply double entry bookkeeping and accounting standards to process financial documents, generate financial statements and report financial information to users of accounts

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S3 - Apply double entry bookkeeping and accounting standards to process financial documents, generate financial statements and report financial information to users of accounts

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Assessed via Knowledge Assessment

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S4 - Assist with production of accurate financial information for the preparation of accounts

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S4 - Assist with production of accurate financial information for the preparation of accounts

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Assessed via Knowledge Assessment

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S5 - Reconcile financial data, such as, preparation of reconciliations or review of reconciliations

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S5 - Reconcile financial data, such as, preparation of reconciliations or review of reconciliations

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Assessed via Knowledge Assessment

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S6 - Investigate, resolve or escalate transactional queries and errors within their remit as appropriate

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S6 - Investigate, resolve or escalate transactional queries and errors within their remit as appropriate

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Assessed via Knowledge Assessment

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S7 - Develop and maintain effective working relationships with stakeholders

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S7 - Develop and maintain effective working relationships with stakeholders

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Assessed via Professional Discussion underpinned by Portfolio - Stakeholder Engagement and Communication

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S8 - Communicate financial information in a way that non-finance stakeholders can interpret and understand

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S8 - Communicate financial information in a way that non-finance stakeholders can interpret and understand

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Assessed via Professional Discussion underpinned by Portfolio - Stakeholder Engagement and Communication

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S9 - Utilise digital skills to present key financial information using finance and accounting software and applications

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S9 - Utilise digital skills to present key financial information using finance and accounting software and applications

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Assessed via Professional Discussion underpinned by Portfolio - Digital and Data Security

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S10 - Use software packages to assist with basic accounting tasks in line with cyber and data security requirements, using data securely and safely, including backing up data

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S10 - Use software packages to assist with basic accounting tasks in line with cyber and data security requirements, using data securely and safely, including backing up data

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Assessed via Professional Discussion underpinned by Portfolio - Digital and Data Security

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S11 - Communicate using varying approaches and different media methods, with an appreciation of the risks and benefits to the business of social media and other digital applications

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S11 - Communicate using varying approaches and different media methods, with an appreciation of the risks and benefits to the business of social media and other digital applications

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Assessed via Professional Discussion underpinned by Portfolio - Stakeholder Engagement and Communication

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B1 - Collaborative and inclusive - builds strong collaborative working relationships recognising the importance of diversity and inclusion

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B1 - Collaborative and inclusive - builds strong collaborative working relationships recognising the importance of diversity and inclusion

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Assessed via Professional Discussion underpinned by Portfolio - Stakeholder Engagement and Communication

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B2 - Ethical and professional - applies a transparent, objective and sustainable manner to meet the ethical requirements of the profession

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B2 - Ethical and professional - applies a transparent, objective and sustainable manner to meet the ethical requirements of the profession

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Assessed via Professional Discussion underpinned by Portfolio - Wider Professional Landscape

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B3 - Organised with an attention to detail – organises work efficiently and effectively to meet required targets, escalating queries or problems as appropriate. Demonstrates a professional approach to working to deadlines

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B3 - Organised with an attention to detail – organises work efficiently and effectively to meet required targets, escalating queries or problems as appropriate. Demonstrates a professional approach to working to deadlines

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Assessed via Professional Discussion underpinned by Portfolio - Stakeholder Engagement and Communication

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B4 - Embracing change – accepts changing priorities and working requirements readily and has the flexibility to maintain high standards in a changing environment

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B4 - Embracing change – accepts changing priorities and working requirements readily and has the flexibility to maintain high standards in a changing environment

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Assessed via Professional Discussion underpinned by Portfolio - Stakeholder Engagement and Communication

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B5 - Engaging with wider stakeholders and keeping up to date with changes in the finance industry which impact their organisation or role

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B5 - Engaging with wider stakeholders and keeping up to date with changes in the finance industry which impact their organisation or role

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Assessed via Professional Discussion underpinned by Portfolio - Stakeholder Engagement and Communication

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B6 - Wellbeing and resilience – demonstrates a commitment to personal wellbeing and an awareness of support and resources available. Contributing to cultivating an open, honest, and empathetic work environment

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B6 - Wellbeing and resilience – demonstrates a commitment to personal wellbeing and an awareness of support and resources available. Contributing to cultivating an open, honest, and empathetic work environment

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Assessed via Professional Discussion underpinned by Portfolio - Wider Professional Landscape

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B7 - Professional judgement – applying a critical eye to transactions and trends for reasonableness, demonstrating a ‘right first-time approach'

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B7 - Professional judgement – applying a critical eye to transactions and trends for reasonableness, demonstrating a ‘right first-time approach'

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Assessed via Professional Discussion underpinned by Portfolio - Wider Professional Landscape

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B8 - Carry out the duties of their role by reference to sustainability good practice whether specific to their occupation or externally recognised. For example, by prioritising practices in their work that contribute to minimising or reversing climate change by reducing the use of non-renewable resources

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B8 - Carry out the duties of their role by reference to sustainability good practice whether specific to their occupation or externally recognised. For example, by prioritising practices in their work that contribute to minimising or reversing climate change by reducing the use of non-renewable resources

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Assessed via Professional Discussion underpinned by Portfolio - Wider Professional Landscape

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L3 Assistant Accountant Info - Powerpoint

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L3 Assistant Accountant Info - Powerpoint

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Please print for your records.

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Professional Discussion - Chief Examiners Report 2025

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Professional Discussion - Chief Examiners Report 2025

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L3 Assistant Accountant with L2 Bookkeeping Info - Powerpoint

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L3 Assistant Accountant with L2 Bookkeeping Info - Powerpoint

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L3 Assistant Accountant (L2 add on) Information