MEET THE ATO

Why we became an ATO: five employers speak

MEET THE ATO

Why we became an ATO: five employers speak

We explore what it means to be an ICAS training office, the benefits for employers and why it’s never been easier to make the process work for your business, says Ryan Herman

We explore what it means to be an ICAS training office, the benefits for employers and why it’s never been easier to make the process work for your business, says Ryan Herman

Until recently, the typical path to becoming a CA was a well-trodden one. You would get a degree, then combine three years of study with three years of training at an accounting firm, otherwise known as an authorised training office (ATO).

Those training offices could range from a small practice in the Highlands to a multinational company or one of the Big Four accountancy and professional services firms. The motive for their becoming part of the programme was simple: they knew they would be taking on the best young talent.

The launch of the new ICAS syllabus in 2024 made the ATO process more accessible to industry. Previously, a training office would have to release the trainee for a six-week block to study for, and sit, their exams. For many companies, that simply wasn’t a viable option.

But the new learning model means students can study at a time that suits them and the training office. Furthermore, the revamped syllabus includes new electives – including Data Analytics and Insights, Innovation for Growth and Transformation, and Sustainability for Accountants – which are designed for the modern world of business.

“Joining the ICAS ATO programme means a firm will get an ICAS student for a minimum of three years, maybe longer,” says former ICAS President Alison Cornwell CA.

“The calibre of the education our students receive is exceptional, the gold standard. And because I know what a wonderful qualification it is, I want to open it up to more people – not just more accountancy practices, but right across industry.”

There are also new programmes and pathways, such as the work-based graduate apprenticeship, which ICAS runs in conjunction with Robert Gordon University (RGU). Or you can partner with the ICAS Foundation to help talented young people from disadvantaged backgrounds forge their careers in the accounting profession.

Furthermore, the process for a company to become a training office was significantly streamlined in 2024 to make it simpler for them to access – without ever compromising on the qualification’s quality.

So, how has joining the roster of ICAS ATOs benefited those companies which are now part of the programme? Here’s what they have to say.

The world famous brand

“I thought it was worth exploring as a way of bringing new people into the finance team. And ideally that would include young people from the area. I’m passionate about retaining local talent.

“At first, I was a bit overwhelmed by what the process would be like, but RGU and ICAS made everything really straightforward and I was very impressed by the speed. I think this is a really good route for young people interested in a career in finance.”

Laine Herd, European Head of Business Performance, Baxters

The world famous brand

“I thought it was worth exploring as a way of bringing new people into the finance team. And ideally that would include young people from the area. I’m passionate about retaining local talent.

“At first, I was a bit overwhelmed by what the process would be like, but RGU and ICAS made everything really straightforward and I was very impressed by the speed. I think this is a really good route for young people interested in a career in finance.”

Laine Herd, European Head of Business Performance, Baxters

The all-electric travel disruptor

“We could have hired a part-time assistant to process invoices for, say, 20 hours a week. But we thought, no, we’re going to double down on the long-term vision of the company and bring somebody into the team. So let’s take our long-term, full-stack approach and hire a keen graduate.

“I thought there must be a way for me to support a student through ICAS, but I didn’t really know where to start, even though I’m a CA. So I went online and learned about the ATO programme.

“I spoke to Jamie [Ferguson, ICAS Business Development Manager], who was really helpful, so I could understand how the process could work for both Ember and the trainee. I didn’t realise how flexible the new syllabus is, and how the programme is structured so you can pick and choose each quarter which course you want the student to be enrolled in, which I think is fantastic.”

Kenneth Rocke CA, Head of Finance, Ember

The all-electric travel disruptor

“We could have hired a part-time assistant to process invoices for, say, 20 hours a week. But we thought, no, we’re going to double down on the long-term vision of the company and bring somebody into the team. So let’s take our long-term, full-stack approach and hire a keen graduate.

“I thought there must be a way for me to support a student through ICAS, but I didn’t really know where to start, even though I’m a CA. So I went online and learned about the ATO programme.

“I spoke to Jamie [Ferguson, ICAS Business Development Manager], who was really helpful, so I could understand how the process could work for both Ember and the trainee. I didn’t realise how flexible the new syllabus is, and how the programme is structured so you can pick and choose each quarter which course you want the student to be enrolled in, which I think is fantastic.”

Kenneth Rocke CA, Head of Finance, Ember

The ICAS Foundation partner

“The calibre of students who have come through to date has been excellent. What makes them stand out is their educational achievements, without exception.

“The ICAS Foundation will only accept students who have an excellent academic record. The people who have come through so far have all also been committed, hard-working and dedicated, and every one of them has wanted to take advantage of the opportunities they’ve been given.”

David Holt, Partner, Consilium

The ICAS Foundation partner

“The calibre of students who have come through to date has been excellent. What makes them stand out is their educational achievements, without exception.

“The ICAS Foundation will only accept students who have an excellent academic record. The people who have come through so far have all also been committed, hard-working and dedicated, and every one of them has wanted to take advantage of the opportunities they’ve been given.”

David Holt, Partner, Consilium

The British housebuilder

“The way the ICAS programme is structured now is quite different to when I trained. It’s more flexible, allowing students to spread their exams across different terms. And at Cala, we make sure there’s a clear plan in place so that graduates can dedicate time to their studies.

“We effectively joined the graduate programme that has been developed over the group’s wider talent business. But for any accountancy programme like this in Scotland to be effective, it’s got to be affiliated to ICAS. So we now have a three-year programme that dovetails with the ICAS curriculum and syllabus, and it works very well – so much so that we’re going to repeat the recruitment process in August for a finance graduate.”

Scott McLennan CA, Finance Director, Cala Group

The British housebuilder

“The way the ICAS programme is structured now is quite different to when I trained. It’s more flexible, allowing students to spread their exams across different terms. And at Cala, we make sure there’s a clear plan in place so that graduates can dedicate time to their studies.

“We effectively joined the graduate programme that has been developed over the group’s wider talent business. But for any accountancy programme like this in Scotland to be effective, it’s got to be affiliated to ICAS. So we now have a three-year programme that dovetails with the ICAS curriculum and syllabus, and it works very well – so much so that we’re going to repeat the recruitment process in August for a finance graduate.”

Scott McLennan CA, Finance Director, Cala Group

The large independent

“The way that under-30s or Gen Z apply for jobs is very different to the older generations, and I was staggered to hear that 80% of leads come from their own peer group. They want validation from their peers.

“When we go to the RGU (careers) fair, it’ll be the trainees and the first years that will talk about Hall Morrice. Again, that’s exciting for us as well.”

Ian Mackie CA, Operations Director, Hall Morrice

The large independent

“The way that under-30s or Gen Z apply for jobs is very different to the older generations, and I was staggered to hear that 80% of leads come from their own peer group. They want validation from their peers.

“When we go to the RGU (careers) fair, it’ll be the trainees and the first years that will talk about Hall Morrice. Again, that’s exciting for us as well.”

Ian Mackie CA, Operations Director, Hall Morrice

Learn more about how to become an ATO

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