4. End-point assessment
The end-point assessment (EPA) for Assistant Accountant contains two methods of assessment:
Knowledge Assessment
An open-book, multiple-choice question test, compromising of 40 equally weighted questions. The Knowledge Assessment will last for 2 hours 30 minutes. This will typically consist of 1 hour for preparation, research, and reflection and 1 hour 30 minutes to complete the test. The Knowledge Assessment will be comprised of questions covering the following four themes:
- professional standards and ethics
- digital and data security
- financial investigation and queries
- financial statements and bookkeeping.
The Knowledge Assessment is graded fail, pass or distinction.
Portfolio and Reflective Discussion
A structured, two-way, free-flowing conversation designed to provide the opportunity to demonstrate the relevant knowledge, skills and behaviours. The Professional Discussion will last for 1 hour during which the Independent End-Point Assessor (IEPA) must ask at least 10 questions. At Gateway, the apprentice will submit a Portfolio of Evidence which has been generated during their on-programme learning. This is not assessed by the IEPA but can be used by the apprentice during the Professional Discussion to further enhance the discussion and underpin the information being discussed.
The Professional Discussion is graded fail, pass or distinction.