A block in the pipeline
Executive Director of Learning, Gail Boag, says the UK government’s defunding of level 7 apprenticeships threatens not only the profession’s recruitment of talent but also its drive for social mobility
The UK government’s decision to withdraw funding for level 7 apprenticeships in England for individuals over the age of 21 marks a significant policy shift with potentially far-reaching consequences for the accountancy profession. The decision, which will take effect from January 2026, risks constraining access to critical training pathways, potentially deepening existing skills shortages and limiting social mobility within the sector.
Level 7 apprenticeships – the highest level, considered equivalent to a master’s degree – have served as a crucial route for many aspiring accountants to gain professional qualifications while earning on the job.
The government’s argument is that higher-level apprenticeships have boomed since the introduction of the apprenticeship levy, paid by larger businesses, in 2017. Meanwhile, the number of younger adults on lower-level apprenticeships has slumped. The removal of government support for level 7 is an attempt to redirect funding to the under-21s. Of course we understand and support the need to increase the number of younger adults into more lower-level apprenticeships, but feel this shouldn’t be at the expense of level 7.
Removing level 7 support effectively increases the financial burden of these apprenticeships on employers and may reduce opportunities for those from less privileged backgrounds – many of whom rely on funded options to access careers in accountancy.
This funding plays an important role in improving accessibility, addressing talent shortages and bridging skills gaps in the accountancy profession. The financial implications for businesses that rely on this route to entry-level recruitment and training may well lead to fewer opportunities for aspiring accountants.
“ICAS remains committed to supporting the profession through a wide range of alternative, accessible training routes across the UK”
These include entry points for school and college leavers, university graduates and part-qualified professionals, ensuring that the doors to accountancy remain open to all. You can learn more about each of these routes at the link below.
ICAS remains committed to supporting the profession through a wide range of alternative, accessible training routes across the UK
ICAS revamped its CA qualification syllabus to meet the demands of a rapidly evolving professional landscape. With an emphasis on sustainability, data and technology – alongside core technical knowledge and soft skills – the updated programme is built to produce well-rounded professionals ready to lead in modern, digital-first workplaces.
A key strength of the ICAS approach lies in its flexibility. Authorised training offices – usually accountancy firms or other businesses – can select from core, subject-specific, accelerated or paced learning routes to meet their organisational needs. Training schedules are published three years in advance, providing clarity and enabling long-term planning. Trainees can study through fully self-directed learning or with the support of online or in-person workshops – tailored to suit the demands of both businesses and students.
For those starting even earlier, ICAS offers a paced, well-supported school-leaver route, the funded graduate apprenticeship in partnership with Robert Gordon University, and entry via higher national diplomas. These routes ensure a continual, inclusive pipeline of talent into the profession.
This funding decision from the UK government presents real challenges, social and financial, but we are determined, and well equipped, to be part of the solution.
As the industry adapts to this unwelcome development, organisations and professional bodies such as ICAS are playing a vital role in ensuring that the next generation of accountants have the opportunities to thrive, regardless of age or background.
Find out how to become a CA
The UK government’s decision to withdraw funding for level 7 apprenticeships in England for individuals over the age of 21 marks a significant policy shift with potentially far-reaching consequences for the accountancy profession. The decision, which will take effect from January 2026, risks constraining access to critical training pathways, potentially deepening existing skills shortages and limiting social mobility within the sector.
Level 7 apprenticeships – the highest level, considered equivalent to a master’s degree – have served as a crucial route for many aspiring accountants to gain professional qualifications while earning on the job.
The government’s argument is that higher-level apprenticeships have boomed since the introduction of the apprenticeship levy, paid by larger businesses, in 2017. Meanwhile, the number of younger adults on lower-level apprenticeships has slumped. The removal of government support for level 7 is an attempt to redirect funding to the under-21s. Of course we understand and support the need to increase the number of younger adults into more lower-level apprenticeships, but feel this shouldn’t be at the expense of level 7.
Removing level 7 support effectively increases the financial burden of these apprenticeships on employers and may reduce opportunities for those from less privileged backgrounds – many of whom rely on funded options to access careers in accountancy.
This funding plays an important role in improving accessibility, addressing talent shortages and bridging skills gaps in the accountancy profession. The financial implications for businesses that rely on this route to entry-level recruitment and training may well lead to fewer opportunities for aspiring accountants.
“ICAS remains committed to supporting the profession through a wide range of alternative, accessible training routes across the UK”
These include entry points for school and college leavers, university graduates and part-qualified professionals, ensuring that the doors to accountancy remain open to all. You can learn more about each of these routes at the link below.
ICAS remains committed to supporting the profession through a wide range of alternative, accessible training routes across the UK
ICAS revamped its CA qualification syllabus to meet the demands of a rapidly evolving professional landscape. With an emphasis on sustainability, data and technology – alongside core technical knowledge and soft skills – the updated programme is built to produce well-rounded professionals ready to lead in modern, digital-first workplaces.
A key strength of the ICAS approach lies in its flexibility. Authorised training offices – usually accountancy firms or other businesses – can select from core, subject-specific, accelerated or paced learning routes to meet their organisational needs. Training schedules are published three years in advance, providing clarity and enabling long-term planning. Trainees can study through fully self-directed learning or with the support of online or in-person workshops – tailored to suit the demands of both businesses and students.
For those starting even earlier, ICAS offers a paced, well-supported school-leaver route, the funded graduate apprenticeship in partnership with Robert Gordon University, and entry via higher national diplomas. These routes ensure a continual, inclusive pipeline of talent into the profession.
This funding decision from the UK government presents real challenges, social and financial, but we are determined, and well equipped, to be part of the solution.
As the industry adapts to this unwelcome development, organisations and professional bodies such as ICAS are playing a vital role in ensuring that the next generation of accountants have the opportunities to thrive, regardless of age or background.
Find out how to become a CA
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