The final enrolment date for accountancy firms to sign up staff and trainees onto Level 7 accountancy apprenticeship courses is 31 December 2025 or firms will have to fund training costs of around £20,000 per head for any trainees aged over 21.

From 1 January 2026, the apprenticeship levy, which is being replaced by the growth and skills levy, will no longer fund apprentices aged 22 and over studying for advanced Level 7 qualifications, equivalent to a degree, including accounting and finance courses.

This hit to apprenticeship funding is likely to see increased pressure on companies to slow down on training and apprenticeships in the first quarter of 2026.