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Employer (AE)
Programme
Handbook
Contents
1. WHAT IS THE APPROVED EMPLOYER PROGRAMME?........................................... 3
Who is this handbook for?
What are the different types of accreditation?
What are the benefits of the Approved Employer programme for an organisation?
What are the benefits of the Approved Employer programme for ACCA students
and members?
Who can apply?
How much will it cost to become accredited?
What is the Scope of an approval?
What is Investors in People (IIP UK) accreditation?
2. ASSESSMENT FOR APPROVED EMPLOYER ACCREDITATION............................. 6
What are the criteria for accreditation?
What documentary evidence could I submit?
3. HOW TO MAKE AN APPLICATION..................................................................................13
What information do I need to make an application?
Helpful Tips
What is the process for becoming an Approved Employer?
How do I make an application?
How do I apply if I have Investors in People UK (IIP) accreditation?
How long does it take for ACCA to determine if an application is complete?
Who can help me in ACCA to make an application?
4. WHAT HAPPENS WHEN I AM APPROVED?................................................................16
Renewals
Monitoring
Communications
Withdrawals
5. WHAT USEFUL CONTACTS MIGHT I NEED IN ACCA?...........................................17
CONTENTS
a
n accessible global standard which enables organisations
to compare their learning and development support against
a global benchmark, enhancing your brand
f ast-track specific ACCA business processes your trainees
and/or members can benefit depending on which approval
stream you choose.
In summary, the Approved Employer programme provides an
overall framework within which ACCA can help to support your
organisations trainees and members.
Trainee Development
The trainee development stream recognises the learning
opportunities your organisation provides for its employees
working towards either the ACCA Qualification or the Certified
Accounting Technician qualification (part of the Foundations in
Accountancy suite of awards).
There are two levels of approval gold and platinum. The
scheme is accessible to all and the level of approval awarded
reflects the support your organisation provides to trainees. It
is also progressive, enabling organisations approved at gold
level to work towards a higher level of approval.
We will review the learning and support your organisation
provides, focusing on study support and the provision of
suitable practical experience. The criteria for becoming
an Approved Employer in this stream can be found in the
Approved Employer assessment matrix (on page 6).
Exclusive Branding
To help your organisation demonstrate its achievement, an
ACCA Approved Employer certificate will be provided which
can be displayed, for example, for public viewing. Also a
logo will be provided which can be used, for example, on
organisational business letterheads and job advertisements.
ACCA Approved Employers trainee development stream can
be provided with one of the logos below according to their
approval level.
Professional Development
The professional development stream recognises employers
who provide learning opportunities for ACCA members to
support their Continuing Professional Development (CPD).
a
nswering the challenge questions for 13 Performance
Objectives (PO) and having these reviewed and signed
off by a workplace mentor recording and reporting their PER
progress through an online recording system called
My Experience.
An advantage of becoming an ACCA Approved Employer
trainee development is that your trainees practical experience
requirement could be simplified.
Accounting Link
Especially for employers of finance professionals, this regular
e-bulletin is designed to bring you timely news and information
about ACCA and developments within the profession.
PLAN
DO
REVIEW
Objectives are
identified as part of the
performance review.
Practical experience
is provided to meet
objectives.
Workplace mentor(s)
review practical
experience at least
every 12 months (a).
Trainees objectives
are evaluated against
organisational or
departmental objectives.
Platinum
Trainees
objectives are linked
to organisational
or departmental
objectives.
Platinum study
support is provided to
trainees.
Trainees objectives
are evaluated against
organisational or
departmental objectives.
CPD
Formal objectives
are set and development
needs are identified
which are relevant to the
members current role
or future career aspirations.
Resources are
committed which enable
members to achieve their
objectives and develop
effectively in line with
their career plans.
Objectives and
development plans
are formally reviewed
at least once every 12
months.
Individuals
intentions towards
training for an ACCA
practising certificate
(and audit qualification)
are discussed and
objectives are set as
part of an appraisal
process, if required.
Individuals are
provided with support
to enable them to meet
their objectives.
Individuals training
towards an ACCA
practising certificate
(and audit qualification)
have their objectives reassessed at least once
every six months as part
of a review.
Individuals,
principals (d) and
authorised supervisors
(e) are aware of the
requirements for an
ACCA practising
certificate (and audit
qualification).
Individuals are
provided with sufficient/
appropriate work
experience pre and
post membership
in order to meet
practising certificate
(and audit qualification)
requirements.
Individuals are
required to ensure their
practising certificate
training records
are completed and
reviewed by their
principal or authorised
supervisor at least once
every six months.
Gold
Pre-membership TRAINEE
DEVELOPMENT
Post-membership PROFESSIONAL
DEVELOPMENT
Your organisation must be able to
meet all three statements.
Practising certificate
Principals and
authorised supervisors
are qualified
accountants and
eligible to act in this
position.
Suggested Documentation
In order to meet trainee development gold your organisation must provide supporting documentation for statements 1 6. For
the platinum level approval your organisation must provide supporting documentation for statements 1 9.
Gold Approval
1 Objectives are identified as part of the performance review (Plan)
As an Approved Employer, you are required to set trainees objectives as part of a performance review. Through the
performance review process, a trainee must be clear on what they are expected to deliver in their role. This includes formally
documenting how a trainee will work towards achieving relevant practical experience, equivalent to ACCAs Practical
Experience Requirements (PER), throughout the performance year.
Evidence could include
Performance Review Documentation
Staff handbook/policy outlining the performance review process.
2 Practical experience is provided to meet objectives (Do)
ACCA trainees and workplace mentors must understand their roles and responsibilities in relation to a trainee meeting their
PER. As part of the application process, trainees and mentors will be required to verify their understanding of their practical
experience obligations.
As an Approved Employer you need to be able to verify that trainees are provided with the opportunity to undertake activities
that meet the minimum requirements of ACCAs PER. You need to be able to clearly demonstrate that you have the people
and processes in place that allow a trainee to work towards meeting their PER.
Evidence could include
Performance Review Documentation
Job descriptions
Competency Framework.
3 Workplace Mentor(s) review practical experience at least every 12 months (Review)
As an Approved Employer, you need to be able to confirm that trainees plan and agree activities with a workplace mentor
and that these are formally reviewed at least once every 12 months. The review should include evaluating the practical
experience that has been achieved and identifying further development opportunities in areas where practical experience is
still not sufficient.
Evidence could include
Performance Review Documentation
Development Plans
Trainees documenting experience through the My Experience tool and this being signed off by a workplace mentor.
4 Learning needs are identified as part of the performance review (Plan)
As part of the performance review process, learning needs are identified in relation to a trainees progress towards achieving
ACCA membership. This includes assessing trainees exam and practical experience progress and ensuring appropriate
processes and measurements are in place to address any learning needs relating to their studies.
Evidence could include
Performance Review Documentation
Development Plans
Study policy guidelines (for example, outlining the support available and the action that would be taken in the event of
poor exam progress).
Platinum Approval
In order to meet platinum level, organisations must meet the 6 gold level criteria plus the further 3 criteria outlined below.
7 Trainees objectives are linked to organisational or departmental objectives (Plan)
An Approved Employer must have a formal process in place that links the objectives of trainees to organisational or
departmental objectives. Trainees should be able to clearly explain how their objectives link to those of the organisation and/
or department.
Evidence could include
Performance Review Documentation
Job descriptions
Operational plans
Corporate plans.
Professional Development
Professional development only has one level of approval.
1 Formal objectives are set and development needs are identified which are relevant to the
members current role or future career aspirations (Plan)
As an Approved Employer, you are required to set ACCA members objectives as part of a performance review. Through the
performance review process, a member must be clear on what they are expected to deliver in their role. Members are also
required to prepare and agree a formal development plan with their line manager. This development plan could include
activities that are both relevant to the members current role or their future career aspirations. The development plan should
explain the reason for each proposed activity and highlight the expected learning outcome for the member.
Evidence could include
Performance Review Documentation
Personal Development Plans
Job descriptions.
2 Resources are committed which enable members to achieve their objectives and develop
effectively in line with their career plans (Do)
As an Approved Employer you must ensure that ACCA members are provided with opportunities to work towards achieving
their objectives. You must also provide resources that enable ACCA members to undertake the training and development
opportunities outlined in their development plan. Resources could include financial support, internal and external training
courses, access to a workplace mentor and time being allocated to undertake specified development activities such as
e-learning.
Evidence could include
Training budget
Formal Development policy
Confirmation employees have attended courses
Course invoices.
3 Objectives and development plans are formally reviewed at least once every 12 months (Review)
As an employer you must ensure that the objectives and development activities of ACCA members are formally reviewed
at least once every 12 months. This process should review the extent to which a member has progressed towards meeting
their development needs, the learning outcome of activities and the value to their current role or future career aspirations.
The review should evaluate if development activities have been effective in achieving their intended outcome and begin the
process of identifying further development needs.
Evidence could include
Performance Review Documentation
Personal Development Plans.
10
11
6 Individuals are required to ensure their practising certificate training records are completed
and reviewed by their principal or authorised supervisor at least once every six months
(Review)
As an Approved Employer, you need to be able to demonstrate that where trainees and/or members are training towards an
ACCA practising certificate (and audit qualification), their practising certificate training record is reviewed every six months.
7 Principals and authorised supervisors are qualified accountants and eligible to act in this
position (Plan)
A principal (d) is defined as an appropriately qualified member of a professional body who has overall responsibility for
supervising the training of up to ten individuals towards ACCAs practising certificates and acts as guarantor to ACCA that
individuals have reached the required standards. See table on definitions section of the Assessment Matrix for further details.
An authorised supervisor (e) is defined as a qualified member of a professional accountancy body to whom the principal has
delegated responsibility for reviewing and verifying ACCA training records for a practising certificate. This person does not
need to be a qualified auditor.
However, the principal must ensure that an authorised supervisor has the necessary qualifications and experience. The
authorised supervisor must be a senior staff member in the organisation, have knowledge of the individuals work and the
training undertaken.
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Employee information
- Number of employees
- Number of Directors/partners
- Number of finance employees
Helpful Tips
To try to ensure that you receive an outcome as soon as
possible please see below the 4 most common reason
applications are returned.
1. Missing Membership Certificates for Workplace Mentors
We require this to ensure that Workplace Mentors are fully
qualified.
2. Primary contact is a Student/Affiliate As part of the
application we cannot accept an ACCA student/affiliate as
the Primary contact.
3. Trainee Development verifier is not an ACCA student
As part of an Trainee Development application we require
verifications from ACCA students that are employed by the
organisation, therefore we cannot accept an ACCA member
as a verifier.
4. Professional Development verifier is not an ACCA member
As part of an Professional Development application
we require verifications from ACCA members that are
employed by the organisation, therefore we cannot accept
an ACCA student as a verifier.
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EMPLOYEE
Nominated ACCA trainee/member
verifiers complete the online
verification and nominated mentors
complete the verification (trainee
development only).
ACCREDITATION
Within five days, determine that
we have all required information to
proceed with the assessment of the
application.
ACCREDITATION
Conduct a full assessment of
the organisations supporting
documentation against the relevant
criteria.
ACCREDITATION
Update our Approved Employer
database with the organisations
approval.
ACCREDITATION
Communicate outcome of
application to the organisation.
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Pre-checks
The Accreditation Department will aim to provide you with an indication as to whether all necessary
information has been received within five working days of receipt of application and verifications. If this
turnaround is not possible a member of the Accreditation Department will provide an estimated date of
completion upon receipt of the full application.
Full assessments
The Accreditation Department will aim to provide you with a full outcome within three weeks of receipt
of all necessary documentation. If this turnaround is not possible, a member of the Accreditation
Department will provide an estimated date of completion.
15
Renewals
Approved employers are required to take part in renewals
of their status every three years. When approvals are due for
renewal, relevant employers will be contacted and required to
confirm their continued eligibility for the programme by taking
part in simple administrative process.
Monitoring
Six years after the initial approval, approved employer status
award is monitored. The Existing Accreditations team will
contact employers with Trainee Development and Professional
Development approvals to supply their evidence which will
then be assessed. If the employer continues to meet the
standards required of the Approved Employer programme
their approval will be extended. If deemed appropriate, the
employers may be advised of any improvements they should
make to enable them to continue to hold their approvals.
Approvals may be withdrawn if the employers are not able
to provide sufficient evidence demonstrating continual
compliance with ACCA quality standards.
Any employers holding Practising Certificate Development
approvals will be contacted by the Licensing team who
will either arrange an on-site monitoring visit, or a deskbased review.
Communications
ACCAs Approved Employer status is subject to renewal and
monitoring every three years and it is essential to take part in
the review in order to retain the approval. Each employer will
be contacted by email explaining the renewal or monitoring
process and next steps, including deadline for submission of
relevant documents.
Those employers who do not comply with this requirement by
date specified will receive a reminder after the closing date
specified, however, if they still fail to respond, their approval
will be withdrawn.
It is very important to ensure that ACCA has your correct and
up to date contact details, to avoid withdrawal of the approval
status in the event of us being unable to reach relevant
individuals within the organisation.
Withdrawals
In the event of approved employer status withdrawal work
experience gained by any ACCA trainees in your organisation
will continue to contribute towards the practical experience
for ACCA membership, however, they will not be eligible to
claim Performance Objectives exemption. Please see ACCAs
website Practical Experience for further information.
Likewise, ACCA members employed by your organisation will
not be eligible to participate in the CPD programme via ACCA
Approved Employer route - they will be able to choose from
alternative routes available. Please see ACCAs CPD i-guide for
more information.
PCD approvals - Please note that in the event of withdrawal
of approved employer status, any work experience that
an ACCA trainee or member obtains with your firm will
no longer contribute towards the training required for an
ACCA practising certificate and, where applicable, ACCA
practising certificate and audit qualification.
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Please contact ACCAs New Accreditations team on +44 (0)141 534 4199.
Please contact ACCAs Professional Development team on +44 (0)141 534 4008.
Please contact ACCAs Existing Accreditations team on +44 (0)141 534 4540.
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