First Intuition supports the government’s decision to help young people into careers, however, marking a cut-off for level 7 apprenticeship funding (the final qualification that leads to becoming a chartered accountant) at age 21 is not the most effective way to help achieve this. Instead, an age divide risks creating a two-tier training system where learners receive different levels of support and education through their qualification, encouraging cohort inconsistencies and potentially blocking certain people out of the profession.
To help combat these cohort inconsistencies and give learners of different ages a more equal experience through their training, First Intuition has developed Exam Plus, a new training pathway designed to give the wraparound support and structure of an apprenticeship within a commercial programme. Below explains how new funding age restrictions at level 7 are likely to impact students and how Exam Plus offers a solution.
Cut to funding at 22
Currently, most aspiring accountants complete their professional qualifications through the Level 7 apprenticeship route. This model is valued for combining exam preparation with on-the-job skills development, workplace skills and behaviours training, coaching support, and a structured pathway that helps learners progress smoothly to becoming qualified professionals.
But from January 2026, apprenticeship funding will be removed for learners aged 22 and over (except for care leavers or those with an Education, Health and Care Plan under 25). Those aged 21 and under will continue to receive full government funding, while their older peers starting their qualifications will be cut off.
This means two new trainees could join the same firm on the same day, sit the same exams, and carry out the same role, yet their training experience would look very different purely because of age.
The inconsistency problem
- 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.
This inconsistency is not only unfair to learners, but also disruptive to employers, who will have to manage different levels of support within the same trainee cohort, unless they pay for the apprenticeship programme themselves.
The impact on routes to level 7
An analysis of First Intuition’s 2024 Level 7 intake shows that only around 25% of learners would be eligible for funding under the new rules, meaning three-quarters of aspiring chartered accountants, including many recruited through traditional graduate schemes, would be excluded. Although it is important to recognise that this is not a ‘graduate versus non-graduate’ divide, all learners, school leavers or graduates, could risk ‘ageing out’ before being ready to start their level 7 qualification, the reality is that most employers recruiting graduate intakes will already have new starters aged 21 and over.
Many will be 22 or older due to completing Scottish four-year degrees, placement years, gap years, or having birthdays early in the academic year. The proposed age-based restriction therefore risks penalising typical graduate entry routes rather than helping them, creating unnecessary complexity and inequity for both learners and employers.
Exam Plus: a solution to bridge the gap
To address the inconsistencies, First Intuition has developed Exam Plus, a new training pathway designed for learners aged 22 and over who will no longer be eligible for funding. The pathway provides a structured and supportive alternative that mirrors the most valuable elements of the apprenticeship experience, but without the government compliance requirements, including:
- Personalised coaching from experienced skills coaches
- Structured skills development alongside exam preparation
- Regular one-to-one support and progress monitoring
- Integration into employer training plans for consistency across cohorts
Exam Plus provides employers with a cost-effective alternative to running unfunded apprenticeships, while ensuring consistency across cohorts, so all trainees receive the same level of support without the administrative burden.
For learners, Exam Plus offers the coaching support needed to stay motivated and accountable, alongside a clear structure that builds on professional skills that enhance long-term career prospects. This ensures that all trainees, regardless of age, can continue to benefit from a high-quality, structured learning experience within the new funding landscape.
