Within the information evaluation, the apprentice solutions questions in a managed and invigilated atmosphere. It provides the apprentice the chance to exhibit the information mapped to this evaluation methodology.


This evaluation methodology is getting used as a result of assistant accountants work in an occupation by which competence could be readily examined by way of questions that require the applying of information to particular situations. These situations allow the assessor to determine the extent of the apprentice’s competence past simple recall by assessing the reasoning for the strategy taken to resolving a specific downside or query.

  • The information evaluation atmosphere needs to be designed to put the minimal stress on the candidate by way of timed outputs as accountancy is just not an occupation that requires efficiency in opposition to the clock in isolation. It’s instructed that the EPAO design the situation based mostly a number of alternative check to supply a minimal and most timeframe for completion to supply steerage to candidates on the dimensions of labor required and relieve the time strain aspect so far as attainable inside an invigilated check atmosphere.
  • The situations will concentrate on utility of logic and motive to resolve real-world situations sometimes encountered in an apprentices on-programme coaching.
  • permits for the environment friendly evaluation of the applying of information the place there’s a proper or flawed reply.
  • permits for flexibility by way of when, the place and the way it’s taken.
  • permits bigger volumes of apprentices to be assessed at one time.

The check ought to sometimes be 90 minutes to finish with a further 60 minutes obtainable for preparation, analysis and reflection time as wanted to ship a complete timescale of 150 minutes for the information evaluation to be accomplished inside. Every apprentice will determine how a lot of the 150 minutes obtainable they should use to finish the questions within the information evaluation.

The check ought to comprise 40 a number of alternative questions over 4 themes.


The information evaluation have to be structured to provide the apprentice the chance to exhibit the KSBs mapped to this evaluation methodology to the best obtainable grade.

The information evaluation should be laptop based mostly.

The information evaluation should encompass 40 multiple-choice questions.

A number of-choice questions will need to have 4 choices, together with one right reply.

The information evaluation ought to comprise 40 questions over 4 themes.

1. Skilled requirements and ethics

2. Digital and information safety

3. Monetary investigation and queries

4. Monetary statements and Bookkeeping

The evaluation of the next KSBs should embody the requirement to carry out a calculation:
K1, K2, K3, K5, S1, S2, S3, S4 and S5.

The information evaluation should encompass a most of 25% multiple-choice questions the place there’s one right reply and three believable distractors and a mixture of calculation-based questions, a number of mark quick questions for instance drag and drop, decide checklist and so on for a situation based mostly on the 4 listed themes to make sure apprentices can exhibit their competence throughout the breadth of the KSBs.

The check needs to be offered as an internet collection of questions.

The apprentice have to be given not less than 14 days discover of the date and time of the information evaluation.

Information Evaluation administration

The apprentice will need to have 150 minutes to finish the Information Evaluation. This contains 90 minutes for the check and a futher 60 minutes being obtainable to the apprentice for reflection and planning as wanted.

The information evaluation is open e book which implies that the apprentice can seek advice from reference books or supplies while taking the Information Evaluation.

Within the Information Evaluation, the apprentice might be permitted to have entry to textual content books used throughout their course of examine for the apprenticeship.

The next tools is allowed for use through the information evaluation:

Apprentices might deliver with them pens, pencils, erasers, and a scientific or accountancy calculator.

Calculators should not emit audible tones or perform as some other digital machine.

Apprentices should not have entry to the web throughout the evaluation. This contains any potential technological, web-enabled sources of data comparable to, however not restricted to, iPods, cell phones, MP3/4 gamers, good watches which have an information storage machine.

No different tools is allowed.

The information evaluation have to be taken within the presence of an invigilator underneath the duty of the EPAO.

The EPAO will need to have an invigilation coverage setting out how the information evaluation have to be carried out. It should state the ratio of apprentices to invigilators for the setting and permit the Information Evaluation to happen in a safe method.

The EPAO is accountable for the safety of the information evaluation together with the preparations for on-line testing. The EPAO should make sure that their safety preparations keep the validity and reliability of the information evaluation.


The information evaluation have to be marked by an impartial assessor or marker employed by the EPAO. They need to observe a marking scheme produced by the EPAO. Marking by laptop is allowed the place query kind helps this.

An accurate entry will get 1 mark.

Any incorrect or lacking solutions get zero marks.

The EPAO is accountable for overseeing the marking of the information evaluation. The EPAO should guarantee standardisation and moderation of information evaluation.

Evaluation location

The apprentice should take the information evaluation in a suitably managed and invigilated atmosphere that could be a quiet room, free from distractions and affect. The EPAO should verify the venue is appropriate.

information evaluation might happen remotely if the suitable know-how and techniques are in place to forestall malpractice. The EPAO should guarantee invigilation of the apprentice for instance with, and never restricted to, 360-degree cameras and display sharing amenities.

Query and useful resource growth

The EPAO should develop a purpose-built evaluation specification and query financial institution. It’s endorsed that is performed in session with employers of this occupation. The EPAO ought to keep the safety and confidentiality of EPA supplies when consulting employers. The evaluation specification and query financial institution have to be reviewed not less than every year to make sure they continue to be fit-for-purpose.  

The evaluation specification have to be related to the occupation and exhibit the way to assess the KSBs mapped to this evaluation methodology. The EPAO should make sure that questions are refined and developed to a excessive normal. The questions have to be unpredictable. A query financial institution of enough measurement will help this.

The EPAO should make sure that apprentice has a distinct set of questions within the case of re-sits or re-takes.

The EPAO should produce the next supplies to help the information evaluation:

  • impartial assessor evaluation supplies which embody:
    • coaching supplies
    • administration supplies
    • moderation and standardisation supplies
    • steerage supplies
    • grading steerage
    • Information Evaluation specification
    • pattern Information Evaluation and mark schemes
    • dwell Information Assessments and mark schemes
    • query financial institution
  • EPA steerage for the apprentice and the employer

The EPAO should make sure that the EPA supplies are topic to high quality assurance procedures together with standardisation, coaching, and moderation.


Leave a Reply

Your email address will not be published. Required fields are marked *