Leading accountancy training provider First Intuition has launched a new programme, Exam Plus, to address growing concerns over training inconsistencies caused by the government’s decision to cut Level 7 apprenticeship funding for learners aged 22 and over from January 2026.

The change means that learners aged 21 and under will continue to benefit from fully funded apprenticeships, including coaching, structured skills development, and progress monitoring, while older peers starting the same qualification at the same time will lose access to this support.

“It creates a tale of two trainees,” said Gareth John, Policy Director at First Intuition. “One receives structured support and coaching, the other doesn’t – despite both needing to reach the same professional standards in a similar time period.”

The problem: creating a two-tier system

The funding cut risks creating cohort inconsistencies within the same workplace:

• 21-year-olds: Access the full apprenticeship programme, with skills coaching, a structured curriculum, progress monitoring, and government-funded costs.
• 22-year-olds: Lose access to this support. Their employers are left to choose between funding training privately, offering exam-only options with no wider skills development, or leaving them to self-study.

Employers are unlikely to fund Level 7 apprenticeships themselves due to the high cost of training and exams, the administrative burden of apprenticeship compliance, and the fact that many already contribute through the Apprenticeship Levy. Without an alternative, this policy could reduce social mobility, increase skills shortages, and even encourage selective hiring of school leavers who can reach Level 7 by 21.

Most accountancy trainees do not reach Level 7 until after completing a degree or spending time in the workplace, meaning they are typically aged 22 or older. Only the very highest-achieving individuals, progressing straight through without breaks, will qualify for funding, leaving the majority excluded.

Exam Plus: a new solution

To combat these risks, First Intuition has developed Exam Plus, a structured commercial training pathway for learners aged 22 and over. The programme mirrors the best elements of apprenticeships without the compliance requirements, offering:

• Personalised coaching from experienced skills coaches
• Structured skills development alongside technical exam preparation
• Regular one-to-one support and progress monitoring
• Consistency across cohorts, so all trainees receive the same level of support

For employers, Exam Plus is a cost-effective alternative to running unfunded apprenticeships, reducing administration while maintaining training quality. For learners, it provides the support, structure, and professional skills development needed to progress with confidence, ensuring training remains fair and accessible regardless of age.

Find out more:

Employers and learners can explore the Exam Plus pathway here:
www.firstintuition.co.uk/alternatives-to-level-7-apprenticeships