L7 APPRENTICESHIP COMPETENCIES

All the objectives below have been taken from the ICAEW ladders and the Kaplan objectives on which an apprentice will be assessed. The
competencies highlighted in red italics are those skills and behaviours that are core and underpin everything that the apprentice should
demonstrate during their apprenticeship. The subheadings in black are additional objectives that also need to be achieved.

Year one Year two Year three

1 WORKING WITH OTHERS
a Building relationships Value diverse perspectives Value diverse perspectives Value diverse perspectives
(skill) Consult with peers and listen to different Continue to consult peers and listen to Continue to consult peers and listen to
viewpoints and ideas to form an opinion. different viewpoints and ideas to form an different viewpoints and ideas in order to
opinion/to debate a point with a form an opinion/to debate a point with a
colleague. colleague and/or client.

Collaborate with others (achieved in

Collaborate with others (achieve in Year two and continue to demonstrate
Year two and continue to demonstrate in Year three)
in Year three) Continue to motivate others by
Motivate others by recognising individual recognising individual team members’
team members’ achievements. achievements. Encourage and promote
Encourage and promote teamwork to teamwork to achieve audit/project
achieve audit/project objectives. Share objectives. Share knowledge and insight
knowledge and insight to achieve to achieve audit/project objectives
audit/project objectives.
Develop others
Show self-awareness Identify audit team members’
Recognise the impact you have on others development needs and share your
and adapt your behaviour accordingly. knowledge and experience to help them.

Show empathy
Be sensitive to the feelings and emotions
of others in the team and manage the
situation accordingly.

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L7 APPRENTICESHIP COMPETENCIES

Year one Year two Year three

b Leadership (skill) Deliver tasks under pressure Deliver tasks under pressure Deliver tasks under pressure
Agree audit tasks prior to the audit/ Agree areas of focus/audit tasks prior to Agree areas of focus/audit tasks prior to
assignment commencing. Assist other the audit/assignment commencing. the audit/ assignment commencing.
members of the audit team to complete Assist other members of the audit team Manage members of the audit team to
the tasks within the allocated time. Be to complete the tasks within the allocated complete the audit within the allocated
committed to the role performed, time. In addition, you will need to start to time. In addition, demonstrate that you
completing the task/ project. demonstrate that you are able to juggle are able to juggle multiple tasks/jobs. Be
multiple tasks/jobs. Be committed to the committed to the role performed,
role performed, completing the task/ completing the task/project.
project.

Ask for help Ask for help Ask for help

Ask for assistance to expand your Continue to ask for assistance to expand Continue to ask for assistance to expand
knowledge base to enable you to your knowledge base to enable you to your knowledge base to enable you to
complete new audit tests or new audit complete new audit tests and/or new complete new audit tests and/or new
areas. audits. audits.

Deliver excellent client service Deliver excellent client service Deliver excellent client service
Start to build a rapport with the client. Begin to tailor your audit delivery and Continue to build a rapport with your audit
Start to demonstrate that you understand continue to build a rapport with the client. client and tailor the audit delivery to
your client’s needs, have understood Continue to demonstrate that you improve the audit service delivered to
their business, show insight, be understand your client’s needs, have your client. Continue to understand your
organised and cause minimum understood their business, show insight, client’s needs, their business, show
disruption. be organised and cause minimum insight, be organised and cause
disruption. minimum disruption.

Value diversity Value diversity Value diversity

(to achieve in Year one, two or three) (to achieve in Year one, two or three) (to achieve in Year one, two or three)
Value different perspectives, be inclusive Value different perspectives, be inclusive Value different perspectives, be inclusive
and respect individual differences and and respect individual differences and and respect individual differences and
support fair treatment and equal support fair treatment and equal support fair treatment and equal
opportunities for all. opportunities for all. opportunities for all.

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L7 APPRENTICESHIP COMPETENCIES

Year one Year two Year three

Lead by example Lead by example
(demonstrate in either Year two or (demonstrate in either Year two or
three) three)
Inspire others and act as a role to follow Inspire others and act as a role model to
in order to achieve outstanding client follow in order to achieve outstanding
service. client service.

Support others to solve problems Support others to solve problems

(demonstrate in either Year two or (demonstrate in either Year two or
three) three)
Help to resolve an audit issue/problem by Help to resolve an audit issue/problem by
sharing your knowledge and experience sharing your knowledge and experience
with other members of the audit team/ with other members of the audit team/
colleagues. colleagues.

Prioritise (achieve in Year two but Prioritise (achieve in Year two but
demonstrate in Year three) demonstrate in Year three)
Start to demonstrate that you are able to Use your initiative to prioritise audit
use your initiative to prioritise audit work/tasks.
work/tasks.

Manage a team Manage a team

(demonstrate in Year two but achieve demonstrate in Year two but achieve
in Year three) in Year three)
Start to manage a team to deliver an Manage a team to deliver an audit/project
audit/project to achieve agreed to achieve agreed objectives and within
objectives and within time and budgetary time and budgetary constraints.
constraints.

Allocate tasks and resources Allocate tasks and resources

Start to assign tasks and available Assign tasks and available resources to
resources to achieve agreed objectives achieve agreed objectives within agreed
within agreed deadlines. deadlines.

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L7 APPRENTICESHIP COMPETENCIES

Year one Year two Year three

c Communication (skill) Written communication Written communication Written communication
Working papers are clear and concise Working papers are clear and concise Working papers are clear and concise
and reflect all audit work performed. and reflect all audit work performed. and reflect all audit work performed.
Working papers need to enable anyone Working papers need to enable anyone Working papers need to enable anyone
to re-perform the audit work. Emails, to re-perform the audit work. Emails, to re-perform the audit work. Emails,
working papers (and ERTP points) need working papers, ERTP points need to be working papers, ERTP points, drafting
to be succinct, concise and written for the succinct, concise and written for the AFRs need to be succinct, concise and
intended recipient. intended recipient. Begin to review work written for the intended recipient.
of juniors and provide constructive Continue to review work of juniors and
feedback. provide constructive feedback.

Listen effectively Listen effectively Listen effectively

Pay attention during audit briefings/ Pay attention during audit briefings/ Pay attention during audit briefings/
assignment of tasks/ client explanations assignment of tasks/ client explanations assignment of tasks/ client explanations
and understand actions that need to be and understand actions that need to be and understand actions that need to be
followed. followed. followed.

Influence Influence
(Demonstrate in Year two but achieve (Demonstrate in Year two but achieve
in Year three) in Year three
Start to adapt your behaviour, style, Adapt your behaviour, style, approach
approach and means of communication and means of communication towards
towards another person to gain their another person to gain their commitment
commitment or agreement to a course of or agreement to a course of action.
action. Persuade another person to Persuade another person to change their
change their point of view, by asserting point of view, by asserting your own
your own position, while showing an position, while showing an understanding
understanding of theirs. Begin to of theirs. Continue to supervise team
supervise junior team members and members and maintain professional
maintain professional scepticism at all scepticism at all times.
times.
Negotiate
Present to a group Negotiate with a colleague, member of
Present information in a group situation the audit team or client clearly and fairly
clearly and fluently. to achieve an agreement that was
acceptable to all parties involved.

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L7 APPRENTICESHIP COMPETENCIES

Year one Year two Year three

Manage conflict
Show tact and diplomacy in handling a
disagreement or communicating an
adverse or unwelcome decision.

2 BUSINESS ANALYSIS
a Business insight (skill) Think creatively Think creatively
Start to use techniques, such as Continue to use techniques, such as
brainstorming and lateral thinking to brainstorming and lateral thinking to
identify a solution to solve an audit identify a solution to solve an audit
problem. Demonstrate innovative ideas problem. Demonstrate innovative ideas
to achieve audit approach and desired to achieve audit approach and desired
outcome. Question previous years’ outcome. Question previous years’
working papers as tests may have working papers as tests may have
changed or the audit approach maybe changed or the audit approach maybe
flawed. flawed.

Demonstrate sustainability
Identify the impact of your actions on the
environment and look for ways to
conserve resources and energy i.e.
minimise waste and think about the
impact on others around. Be socially
responsible in supporting the community
in which you live and work.

Decide between competing outcomes

Apply independent thought, professional
scepticism, reasoning and judgement
based on evidence, professional
experience, technical knowledge and
consideration of alternatives to make
insightful decisions within a realistic
timeframe.

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L7 APPRENTICESHIP COMPETENCIES

Year one Year two Year three

b Problem solving and Identify a technical issue Identify a technical issue Identify a technical issue
decision making (skill) Understand the objective of an audit test Understand the objective of an audit test Understand the objective of an audit test
and its purpose. Every audit undertaken and its purpose. Every audit undertaken and its purpose. Every audit undertaken
will highlight new technical challenges. will highlight new technical challenges. will highlight new technical challenges.
Have you been able to identify an audit Have you been able to identify an audit Have you been able to identify an audit
issue? issue? Do you have the technical issue? Enhance your technical
knowledge to provide a solution to an knowledge to provide solutions to audit
audit issue? issues.

Gather relevant data Gather relevant data Gather relevant data

Request appropriate data from the client Request appropriate data from the client Request appropriate data from the client
to enable you to perform the audit test. to enable you to perform the audit test. to enable you to perform the audit test.
Start to demonstrate that you are Demonstrate that you have considered
managing your time effectively and the timing of this request; specifically this
considering the timing of this request. should be completed before the audit
commences.

Identify a problem Identify a problem Identify a problem

Demonstrate your understanding of the Demonstrate your understanding of the Demonstrate your understanding of the
objective of the audit test. Understand the objective of the audit test. Understand the objective of the audit test. Understand the
problem/issue or error and clearly problem/issue or error and clearly problem/issue or error and clearly
articulate it with management/manager. articulate it with management/manager. articulate it with management/manager.
Every audit test performed could highlight Every audit test performed could highlight Every audit test performed could highlight
a problem or errors. Have you a problem or errors. Have you a problem or errors. Have you
understood how the problem/issue has understood how the problem/issue has understood how the problem/issue has
arisen and whether it is a single issue or arisen and whether it is a single issue or arisen and whether it is a single issue or
a systemic occurrence? Have you been a systemic occurrence? Have you been a systemic occurrence? Have you been
able to quantify or analyse the impact of able to quantify or analyse the impact of able to quantify or analyse the impact of
the problem? the problem? the problem?

Draw conclusions Draw conclusions Draw conclusions

Conclude on the audit work performed. Conclude on the audit work performed. Conclude on the audit work performed.
Document results clearly and make Document results clearly and make Document results clearly and make
appropriate recommendations and appropriate recommendations and appropriate recommendations and
conclusions. Consider whether you have conclusions. Consider whether you have conclusions. Consider whether you have
appropriate audit evidence to enable you appropriate audit evidence to enable you appropriate audit evidence to enable you
to conclude. to conclude. to conclude.

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L7 APPRENTICESHIP COMPETENCIES

Year one Year two Year three

Justify conclusions Justify conclusions Justify conclusions
Justify your audit work conclusions when Justify your audit work conclusions when Justify your audit work conclusions when
faced with questions or resistance from faced with questions or resistance from faced with questions or resistance from
clients or colleagues. clients or colleagues. clients or colleagues.

Challenge upwards Challenge upwards Challenge upwards

Question the views of senior colleagues, Question the views of senior colleagues, Question the views of senior colleagues,
where appropriate, in a way that your where appropriate, in a way that your where appropriate, in a way that your
views and challenges were understood views and challenges were understood views and challenges were understood
and acknowledged. Maintain and acknowledged. Maintain and acknowledged. Maintain
professional scepticism and a professional scepticism and a professional scepticism and a
questioning mind at all times. questioning mind at all times. questioning mind at all times.

Organise data
Use tools such as spreadsheets, Make useful recommendations Make useful recommendations
databases, or data analytics, to organise Apply your technical knowledge, Apply your technical knowledge,
data to make it understandable. Ensure professional experience, evidence and professional experience, evidence and
that you understand and check the analysis to support recommendations. analysis to support recommendations.
integrity of the underlying data.
Implement a solution Implement a solution
Develop recommendations to solve an Develop recommendations to solve an
audit issue that has been agreed with a audit issue that has been agreed with a
client. client.

Show resilience and creativity and deploy Show resilience and creativity and deploy
resources effectively when an audit did resources effectively when an audit did
not progress as planned. not progress as planned.

Evaluate risk Evaluate risk

Identify and evaluate potential risks Identify and evaluate potential risks
arising from the conclusions on the audit arising from the conclusions on the audit
work performed. work performed.

Consider different perspectives

Demonstrate your recommendations
were appropriate for the organisation.

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L7 APPRENTICESHIP COMPETENCIES

Year one Year two Year three

Evaluate different options Evaluate different options
(demonstrate in either Year two or (demonstrate in either Year two or
three) three)
Use analytical techniques to evaluate Use analytical techniques to evaluate
options and identify potential solutions, options and identify potential solutions,
identifying associated risk and identifying associated risk and
uncertainty. Apply critical and innovative uncertainty. Apply critical and innovative
thinking. thinking.

Use technology to improve your Use technology to improve your

effectiveness (achieve in Year two but effectiveness (achieve in Year two but
demonstrate in Year three) demonstrate in Year three)
Improve your overall effectiveness in Improve your overall effectiveness in
your role through greater innovation, the your role through greater innovation, the
use of more sophisticated technology, or use of more sophisticated technology, or
more advanced functionality. more advanced functionality.

Treat a complex technical issue

correctly
. Apply technical knowledge from a range
of sources to resolve a complex technical
problem while retaining an awareness of
the business environment/the client or
the team.

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L7 APPRENTICESHIP COMPETENCIES

Year one Year two Year three

c Flexibility (behaviour) Work flexibly Work flexibly Work flexibly
Respond to change quickly and be able Respond to change quickly and be able Respond to change quickly and be able
to multi task. Clients will not always to multi task. Clients will not always to multi task. Clients will not always
provide the information as and when you provide the information as and when you provide the information as and when you
require it or want to test it and therefore require it or want to test it and therefore require it or want to test it and therefore
you need to be able to respond you need to be able to respond you need to be able to respond
accordingly without losing your efficiency accordingly without losing your efficiency accordingly without losing your efficiency
and focus on the overall task. and focus on the overall task. and focus on the overall task.

Show resilience Show resilience Show resilience

Demonstrate that you can undertake new Continue to demonstrate that you can Continue to demonstrate that you can
audit tests, learn new techniques, meet undertake new audit tests, learn new undertake new audit tests, learn new
new people and work under pressure to techniques, meet new people and work techniques, meet new people and work
tight deadlines. under pressure to tight deadlines. under pressure to tight deadlines.

3 BUSINESS TRUST
a Ethics and integrity Demonstrate integrity Demonstrate integrity Demonstrate integrity
(behaviour) Maintain the values of the firm at all Maintain the values of the firm at all Maintain the values of the firm at all
times. Behave truthfully, reliably and with times. Behave truthfully, reliably and with times. Behave truthfully, reliably and with
honesty. honesty. honesty.

Demonstrate professional behaviour Demonstrate professional behaviour Demonstrate professional behaviour

Act as an ambassador for the firm (and Act as an ambassador for the firm (and Act as an ambassador for the firm (and
ICAEW) and promote ethical behaviour ICAEW) and promote ethical behaviour ICAEW) and promote ethical behaviour
within the firm at all times. Do not use within the firm at all times. Do not use within the firm at all times. Do not use
social or private media to bring the firm social or private media to bring the firm social or private media to bring the firm
into disrepute. into disrepute. into disrepute.
.
Observe confidentiality Observe confidentiality Observe confidentiality
Respect and maintain confidentiality in Respect and maintain confidentiality in Respect and maintain confidentiality in
your dealings with others. Act with your dealings with others. Act with your dealings with others. Act with
sensitivity in situations when maintaining sensitivity in situations when maintaining sensitivity in situations when maintaining
confidentiality would be in breach of the confidentiality would be in breach of the confidentiality would be in breach of the
public or organisational interest. public or organisational interest. public or organisational interest.

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L7 APPRENTICESHIP COMPETENCIES

Year one Year two Year three

Show objectivity Show objectivity
Take a fair and balanced approach to Take a fair and balanced approach to
achieve an organisational objective. achieve an organisational objective.
Recognise threats to objectivity and Recognise threats to objectivity and
independence. independence.

Demonstrate professional Demonstrate professional

competence and due care competence and due care
Maintain an awareness of developments Maintain an awareness of developments
in the accountancy profession. in the accountancy profession.

b Professional Apply professional scepticism Apply professional scepticism Apply professional scepticism
scepticism (behaviour) Apply a questioning mind; have you Apply a questioning mind; have you Apply a questioning mind; have you
considered whether the audit evidence/ considered whether the audit evidence/ considered whether the audit evidence/
explanations received from the client are explanations received from the client are explanations received from the client are
valid based on your knowledge of the valid based on your knowledge of the valid based on your knowledge of the
client? Does the audit evidence need to client? Does the audit evidence need to client? Does the audit evidence need to
be challenged? be challenged? be challenged? Are there other
alternative judgements that would be
more appropriate?

4 MAKING CHANGE HAPPEN

a Adds value (behaviour) Exceed expectation Exceed expectation Exceed expectation
Perform at the next level by undertaking Perform at the next level by undertaking Perform at the next level by undertaking
tasks over and above that which you tasks over and above that which you tasks over and above that which you
have been allocated. Undertake have been allocated. Undertake have been allocated. Undertake
additional audit tests and complete the additional audit tests and complete the additional audit tests and complete the
audit working papers to a high quality and audit file to a high quality and standard. audit file to a high quality and standard.
standard. Demonstrate that you have the Demonstrate that you have the skills to Demonstrate that you have the skills to
skills to identify a better way or new identify a better way or new approach identify a better way or new approach
approach that will benefit the team or that will benefit the team or firm. that will benefit the team or firm.
firm. Demonstrate exceptional Demonstrate exceptional commitment, Demonstrate exceptional commitment,
commitment, team development and team development and added value to team development and added value to
added value to the team and firm. the team and firm. the team and firm.

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Year one Year two Year three

Support technological change Support technological change
Think about the potential for technology Understand the potential for technology
to improve systems and / or working to improve systems and / or working
practices, and identify an area where practices, and identify an area where
technological innovation could improve technological innovation could improve
performance. performance.

Anticipate and see opportunity in

change
Anticipate changing circumstances and
identify an opportunity to add value as a
result of the change. Identify the benefits
and opportunities from the change. Assist
more reluctant colleagues to embrace
change.

Improve financial performance

Take the initiative to identify a way to
improve performance either at a client or
the firm.

b Continuous Continuous learning Continuous learning Continuous learning

improvement Continue to develop auditing skills; e.g. Continue to develop auditing skills; e.g. Continue to develop auditing skills; e.g.
(behaviour) new tests, processes, new audit clients new tests, processes, new audit clients new tests, processes, new audit clients
and new industries. Demonstrate and new industries. Demonstrate and new industries. Demonstrate
proactivity by being prepared for proactivity by being prepared for proactivity by being prepared for
meetings, audits and courses. meetings, audits and courses. meetings, audits and courses.

Use technology appropriately

Employ an appropriate technological Relate study to work Relate study to work
solution to a practical work situation, such Relate technical knowledge from Relate technical knowledge from
as using a relevant office software professional study to practical work professional study to practical work
package, data analytics application, or situations situations
accounting programme

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