AS and A Level Accounting

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1 AS ad A Level Accoutig Cosultatio o Coditios ad guidace February 2016 Ofqual/16/5833

2 AS ad A level Accoutig Cosultatio o Coditios ad guidace Cotets 1. Itroductio... 3 Scope of this cosultatio... 3 How to respod to this cosultatio Regulatig AS ad A level accoutig... 6 Compliace with subject cotet ad assessmet objectives... 6 Rules ad guidace for exam assessmet Our proposed Coditios ad guidace Proposed Coditios ad requiremets for AS ad A level accoutig Proposed guidace for AS ad A level accoutig Questios o proposed Coditios, requiremets ad guidace Equality impact aalysis Ofqual s role, objectives ad duties Equality impact aalysis relatig to proposed chages to AS ad A level accoutig Appedix A: Regulatory tools Comparability ad iovatio Coditios of Recogitio Regulatory documets Statutory guidace Appedix B: Ofqual s role, objectives ad duties Respodig to the cosultatio Your details Questios Accessibility of our cosultatios Ofqual

3 AS ad A level Accoutig Cosultatio o Coditios ad guidace 1. Itroductio 1.1 As most readers will kow, chages are beig made to GCSEs, AS ad A levels take by studets i Eglad. New AS ad A level qualificatios i accoutig will be taught i schools from September Followig a earlier cosultatio, 1 the Departmet for Educatio (DfE) has published the subject cotet 2 for AS ad A level accoutig. 1.3 Followig our ow cosultatio o assessmet arragemets for these subjects, we cofirmed 3 that ew AS ad A levels i accoutig will be assessed etirely by examiatio. 1.4 We also cofirmed the assessmet objectives for AS ad A level Accoutig. Scope of this cosultatio Geeral Coditios ad guidace Apply to all awardig orgaisatios ad all qualificatios Qualificatio Level Coditios ad guidace Rules ad guidace for all ew AS ad A level qualificatios Subject Level Coditios, requiremets ad guidace Rules ad guidace for ew AS ad A levels i accoutig This cosultatio 1.5 This cosultatio builds o our ad DfE s earlier decisios. It seeks views o the subject-specific rules ad guidace we should put i place for AS ad A level accoutig. 1.6 As explaied i Appedix A, ad illustrated i the figure above, these ew rules ad guidace will sit alogside our existig rules ad guidace for Ofqual

4 AS ad A level Accoutig Cosultatio o Coditios ad guidace all qualificatios, 4 all ew AS ad A level qualificatios This documet sets out, ad seeks views o: our proposed approach to regulatig ew AS ad A levels i accoutig; ad the subject-specific Coditios, requiremets ad guidace we propose to itroduce to implemet that approach Ofqual

5 AS ad A level Accoutig Cosultatio o Coditios ad guidace How to respod to this cosultatio The closig date for resposes is 6 March Please respod to this cosultatio i oe of three ways: Complete the olie respose at Complete the cosultatio questios at the ed of this documet ad your respose to cosultatios@ofqual.gov.uk. Please iclude the cosultatio title (AS ad A level Accoutig Cosultatio 2016) i the subject lie of the ad make clear who you are ad i what capacity you are respodig Post your respose to: AS ad A level Accoutig Cosultatio 2016, Ofqual, Sprig Place, Herald Aveue, Covetry, CV5 6UB, makig clear who you are ad i what capacity you are respodig Evaluatig the resposes To evaluate resposes properly, we eed to kow who is respodig to the cosultatio ad i what capacity. We will therefore oly cosider your respose if you complete the iformatio page. Ay persoal data (such as your ame, address ad ay other idetifyig iformatio) will be processed i accordace with the Data Protectio Act 1998 ad our stadard terms ad coditios. We will publish our evaluatio of resposes. Please ote that we may publish all or part of your respose uless you tell us (i your aswer to the cofidetiality questio) that you wat us to treat your respose as cofidetial. If you tell us you wish your respose to be treated as cofidetial, we will ot iclude your details i ay published list of respodets, although we may quote from your respose aoymously. Please respod by 6 March Ofqual

6 AS ad A level Accoutig Cosultatio o Coditios ad guidace 2. Regulatig AS ad A level accoutig Compliace with subject cotet ad assessmet objectives 2.1 As we explaied i paragraph 1.2, DfE has published the subject cotet for ew AS ad A levels i accoutig Oe of the ways we esure ew GCSEs, AS ad A levels are comparable across exam boards is by requirig them to be i lie with the relevat subject cotet ad our assessmet objectives. 2.3 The approach we have take i every other ew GCSE, AS ad A level qualificatio is to itroduce subject-specific Coditios which: require exam boards to comply with the requiremets of the subject cotet (ad have regard to ay guidace withi the subject cotet); ad require exam boards to comply with our assessmet objectives (ad have regard to our guidace o those assessmet objectives). 2.4 I all other subjects this Coditio icludes a provisio which requires exam boards to iterpret the subject cotet i lie with ay rules we set ad to have regard to ay guidace we publish. Although we do ot always specify how the subject cotet should be iterpreted, we thik it is importat for us to be able to do so whe there is a good reaso for that (for example, if a differet iterpretatio could compromise qualificatio stadards or comparability). 2.5 We see o reaso to take a differet approach for accoutig. We are therefore proposig that we should itroduce a Coditio which requires exam boards to: comply with the requiremets (ad have regard to ay guidace) set out i the subject cotet this icludes requiremets ad guidace i the proposed ew appedices; comply with ay requiremets (ad have regard to ay guidace) we publish o iterpretig the subject cotet; ad comply with our assessmet objectives (ad have regard to our guidace o those assessmet objectives). 6 Ofqual

7 AS ad A level Accoutig Cosultatio o Coditios ad guidace Questio 1: To what extet do you agree or disagree that we should itroduce a Coditio which requires exam boards to comply with the relevat subject cotet ad assessmet objectives? Guidace o assessmet objectives 2.6 For all other ew GCSE, AS ad A level qualificatios, we have published guidace which explais how exam boards should iterpret our assessmet objectives. This is desiged to esure exam boards have a commo uderstadig of ad take a cosistet approach to targetig the differet assessmet objectives. 2.7 We are proposig we should itroduce similar guidace for AS ad A level accoutig. Questio 2: To what extet do you agree or disagree that we should itroduce guidace which clarifies how exam boards should iterpret our assessmet objectives? Rules ad guidace for exam assessmet 2.8 I a umber of other ew GCSE, AS ad A level subjects, we have specified rules which cover how specific areas of the subject cotet should be assessed. We ormally do this where we thik it is importat exam boards take a cosistet ad comparable approach to assessig a area of cotet (i terms of the weightig assiged to that cotet area ad/or the types of questio used to target it). 2.9 For example, the subject cotet i a umber of subjects (icludig the scieces, busiess ad ecoomics) iclude mathematical or quatitative skills that studets should be able to demostrate I these subjects, either we or the DfE have set miimum proportios of exam marks which must be allocated to these cotet areas, ad we have specified further rules aroud how they should be assessed For accoutig, the subject cotet idetifies quatitative skills ad double etry accoutig techiques which studets are expected to be able to demostrate. I lie with our approach i other subjects, we are proposig to itroduce rules so that exam boards take a cosistet approach to assessig quatitative skills ad double etry accoutig i AS ad A level accoutig. Ofqual

8 AS ad A level Accoutig Cosultatio o Coditios ad guidace Questio 3: To what extet do you agree or disagree that we should itroduce requiremets/guidace o exam assessmet which relate to assessig double etry accoutig ad quatitative skills? Double etry accoutig 2.12 Paragraphs 11 to 14 of the subject cotet for accoutig specifies the kowledge ad uderstadig of double etry accoutig that studets takig AS ad A level accoutig should be able to demostrate ad apply Whe the DfE cosulted o the subject cotet for AS ad A level accoutig, it icluded requiremets which specified that exams should allocate: betwee 15 ad 20 per cet of marks for applyig kowledge ad uderstadig of double etry accoutig cocepts ad techiques; ad o more tha 10 per cet of marks at A level (15 per cet at AS) for demostratig double etry computatioal techiques Sice these requiremets relate to how AS ad A level accoutig should be assessed, we have agreed with the DfE that they should form part of our rules o assessmet, rather tha the subject cotet. They are therefore icluded withi our draft assessmet requiremets set out below We have also clarified some aspects of the DfE s proposals i particular the relatioship betwee the differet specified weightigs, ad the meaig of the term double etry computatio techiques ad reflected this i our draftig. As a cosequece, our draft requiremets iclude the followig rules: at A level, betwee 25 ad 30 per cet of total marks must reward demostratig ad applyig kowledge ad uderstadig of double etry accoutig, with o more tha 10 per cet of total marks allocated to completig double etry accoutig tasks; at AS, betwee 30 ad 35 per cet of total marks must reward demostratig ad applyig kowledge ad uderstadig of double etry accoutig, with o more tha 15 per cet of total marks allocated to completig double etry accoutig tasks. Questio 4: To what extet do you agree or disagree with our proposed approach to assessig double etry accoutig i exams (icludig the proposed weightigs) for AS ad A level accoutig? Ofqual

9 AS ad A level Accoutig Cosultatio o Coditios ad guidace Assessig quatitative skills i exams 2.16 Paragraphs 9 ad 10 of the subject cotet for accoutig specifies the quatitative skills that studets takig AS ad A level accoutig should be able to use ad apply Whe the DfE cosulted o the subject cotet for AS ad A level accoutig, it icluded requiremets which specified that exams should allocate at least 20 per cet of marks at A level, ad at least 15 per cet at AS, to the assessmet of quatitative skills Sice these requiremets relate to how AS ad A level accoutig should be assessed, we have agreed with the DfE that they should form part of our rules o assessmet, rather tha the subject cotet. They are therefore icluded withi our draft assessmet requiremets set out below We also wat to make sure that quatitative skills are assessed i a way which is appropriate to the subject. I particular, we wat to make sure that: quatitative skills are assessed at a comparable level of demad across exam boards; quatitative skills are assessed i the cotext of other areas of the subject cotet (ad ot i isolatio); ad studets across the ability rage have opportuities to access marks for quatitative skills (ad these marks are ot targeted solely at higher or lower ability cadidates) To do this, we are proposig to set rules which require exam boards to: assess quatitative skills i the cotext of other areas of the subject cotet, ad ot i isolatio; at A level, allocate at least 20 per cet of the marks for the qualificatio to rewardig use of quatitative skills at a level of demad which is at least equivalet to higher tier GCSE mathematics; at AS, allocate at least 15 per cet of the marks for the qualificatio to rewardig use of quatitative skills at a level of demad which is at least equivalet to higher tier GCSE mathematics ad assess quatitative skills across a rage of levels of demad which supports effective differetiatio betwee cadidates. Ofqual

10 AS ad A level Accoutig Cosultatio o Coditios ad guidace Questio 5: To what extet do you agree or disagree with our proposed approach to assessig quatitative skills i exams (icludig the proposed weightigs) for AS ad A level accoutig? Ofqual

11 AS ad A level Accoutig Cosultatio o Coditios ad guidace 3. Our proposed Coditios ad guidace 3.1 As set out above, we are proposig to itroduce subject-specific Coditios, requiremets ad guidace to implemet the proposals i this cosultatio. We set out our proposed Coditios, requiremets ad guidace below. Proposed Coditios ad requiremets for AS ad A level accoutig 3.2 We are proposig to itroduce the followig Coditios ad requiremets which will apply to all ew AS ad A level qualificatios i accoutig: a Coditio coverig compliace with subject cotet ad assessmet objectives; a further eablig Coditio which allows us to specify more detailed requiremets o assessmet; our assessmet objectives; ad requiremets o assessmet which relate to assessig double etry accoutig ad quatitative skills. Coditio GCE(Accoutig)1 GCE(Accoutig)1.1 Compliace with cotet requiremets I respect of each GCE Qualificatio i Accoutig which it makes available, or proposes to make available, a awardig orgaisatio must (a) comply with the requiremets relatig to that qualificatio set out i the documet published by the Secretary of State etitled Accoutig GCE AS ad A level subject cotet 7, documet referece DFE , (b) have regard to ay recommedatios or guidelies relatig to that qualificatio set out i that documet, ad (c) iterpret that documet i accordace with ay requiremets, ad havig regard to ay guidace, which may be published by Ofqual ad revised from time to time. 7 Ofqual

12 AS ad A level Accoutig Cosultatio o Coditios ad guidace GCE(Accoutig)1.2 Coditio GCE(Accoutig)2 GCE(Accoutig)2.1 I respect of each GCE Qualificatio i Accoutig which it makes available, or proposes to make available, a awardig orgaisatio must comply with ay requiremets, ad have regard to ay guidace, relatig to the objectives to be met by ay assessmet for that qualificatio which may be published by Ofqual ad revised from time to time. Assessmet A awardig orgaisatio must esure that i respect of each assessmet for a GCE Qualificatio i Accoutig which it makes available it complies with ay requiremets, ad has regard to ay guidace, which may be published by Ofqual ad revised from time to time. Assessmet objectives GCE Qualificatios i Accoutig Coditio GCE (Accoutig)1.2 allows us to specify requiremets relatig to the objectives to be met by ay assessmet for GCE Qualificatios i Accoutig. The assessmet objectives set out below costitute requiremets for the purposes of Coditio GCE(Accoutig)1.2. Awardig orgaisatios must comply with these requiremets i relatio to all GCE AS ad A level Qualificatios i Accoutig they make available. AO1 AO2 AO3 Objective Demostrate kowledge ad uderstadig of accoutig priciples, cocepts ad techiques. Apply kowledge ad uderstadig of accoutig priciples, cocepts ad techiques. Aalyse ad evaluate accoutig data to: preset iformatio make judgemets draw coclusios. Weightig (A level) Weightig (AS) 20-30% 30-40% 25-35% 35-45% 35-45% 25-35% Ofqual

13 AS ad A level Accoutig Cosultatio o Coditios ad guidace Assessmet requiremets GCE Qualificatios i Accoutig Coditio GCE(Accoutig)2.1 allows us to specify requiremets i relatio to assessmets for GCE Qualificatios i Accoutig. We set out below our requiremets for the purposes of Coditio GCE(Accoutig)2.1. Awardig orgaisatios must comply with these requiremets i relatio to all GCE Qualificatios i Accoutig they make available. Double etry accoutig The subject cotet for GCE Qualificatios i Accoutig is set out i the documet published by the Secretary of State etitled Accoutig GCE AS ad A level subject cotet, documet referece DFE (the Cotet Documet ). Paragraphs 11 to 14 of the Cotet Documet specifies the kowledge ad uderstadig of double etry accoutig which Learers will be required to demostrate ad apply i GCE Qualificatios i Accoutig. I desigig ad settig the Assessmets by Examiatio for a GCE A level Qualificatio i Accoutig which it makes available, or proposes to make available, a awardig orgaisatio must esure that, i each set of assessmets 8 (a) betwee 25 ad 30 per cet of the total marks for the qualificatio reward the demostratio ad applicatio of Learers kowledge ad uderstadig of double etry accoutig, ad (b) withi those marks, o more tha 10 per cet of the total marks for the qualificatio are allocated to completig double etry accoutig tasks. I desigig ad settig the Assessmets by Examiatio for a GCE AS Qualificatio i Accoutig which it makes available, or proposes to make available, a awardig orgaisatio must esure that, i each set of assessmets - (a) (b) betwee 30 ad 35 per cet of the total marks for the qualificatio reward the demostratio ad applicatio of Learers kowledge ad uderstadig of double etry accoutig, ad withi those marks, o more tha 15 per cet of the total marks for the qualificatio are allocated to completig double etry accoutig tasks. Ofqual

14 AS ad A level Accoutig Cosultatio o Coditios ad guidace Quatitative skills Paragraphs 9 ad 10 of the Cotet Documet specify the quatitative skills which Learers will be required to use ad apply i GCE Qualificatios i Accoutig (the Quatitative Skills ). I desigig ad settig the Assessmets by Examiatio for a GCE Qualificatio i Accoutig which it makes available, or proposes to make available, a awardig orgaisatio must esure that (a) (b) (c) (d) questios ad tasks rewardig the use of Quatitative Skills assess those skills withi the cotext of other areas of the subject cotet, ad ot i isolatio, i each set of assessmets for a GCE A level qualificatio i Accoutig, at least 20 per cet of the total marks for the qualificatio reward the use of Quatitative Skills at a Level of Demad which is ot lower tha that which is expected of Learers i assessmets for the higher tier i a GCSE Qualificatio i Mathematics, i each set of assessmets for a GCE AS qualificatio i Accoutig, at least 15 per cet of the total marks for the qualificatio reward the use of Quatitative Skills at a Level of Demad which is ot lower tha that which is expected of Learers i assessmets for the higher tier i a GCSE Qualificatio i Mathematics, ad without prejudice to the above requiremets ad those outlied i the Cotet Documet, i each set of assessmets Quatitative Skills are assessed a rage of Levels of Demad which supports effective differetiatio i relatio to the subject. Proposed guidace for AS ad A level accoutig 3.3 We are proposig to itroduce guidace o assessmet objectives which will apply to all ew AS ad A level qualificatios i accoutig. 8 For the purposes of these requiremets, a set of assessmets meas the assessmets to be take by a particular Learer for a GCE Qualificatio i Accoutig. For clarity, the assessmets take by Learers may vary, depedig o ay possible routes through the qualificatio. Ofqual

15 AS ad A level Accoutig Cosultatio o Coditios ad guidace Guidace o assessmet objectives for GCE Qualificatios i Accoutig Coditio GCE(Accoutig)1.2 allows us to specify requiremets ad guidace relatig to assessmet objectives for GCE Qualificatios i Accoutig. We published our requiremets i relatio to assessmet objectives i GCE Subject Level Coditios ad Requiremets for Accoutig, ad reproduce them i the table below. AO1 AO2 AO3 Objective Demostrate kowledge ad uderstadig of accoutig priciples, cocepts ad techiques. Apply kowledge ad uderstadig of accoutig priciples, cocepts ad techiques. Aalyse ad evaluate accoutig data to: preset iformatio make judgemets draw coclusios. Weightig (A level) Weightig (AS) 20-30% 30-40% 25-35% 35-45% 35-45% 25-35% We set out below our guidace for the purposes of Coditio GCE(Accoutig)1.2. This guidace explais how we expect awardig orgaisatios to iterpret these assessmet objectives i terms of: the differet strads withi each of the assessmet objectives; the discrete elemets withi each assessmet objective ad its strads which questios ad tasks could target ad/or seek to credit our expectatio is that each ad every questio/task should target or seek to credit at least oe of these elemets, ad may target or seek to credit multiple elemets across oe or more assessmet objectives; the coverage expectatios, such as i relatio to the differet elemets withi each assessmet objective ad how those elemets should be sampled over time; ad the key areas of emphasis i each assessmet objective ad the particular meaig for the subject of ay key terms ad phrases used; defied terms are show i bold text, followed by their defiitios. I lie with the obligatios set out i Coditio GCE(Accoutig) Ofqual

16 AS ad A level Accoutig Cosultatio o Coditios ad guidace 1.2, we expect awardig orgaisatios to be able to demostrate how they have had regard to this guidace. For example, a awardig orgaisatio could map how it has regard to the guidace as it: develops its sample assessmet materials; delivers the qualificatio; develops ad applies its approach to samplig the elemets ito which the assessmet objectives are divided; ad moitors the qualificatio to make sure it addresses all elemets appropriately. Ofqual

17 AS ad A level Accoutig Cosultatio o Coditios ad guidace AO1 Demostrate kowledge ad uderstadig of accoutig priciples, cocepts ad techiques Strads Elemets Coverage Iterpretatio ad defiitios /a 1a Demostrate kowledge of accoutig priciples ad cocepts 1b Demostrate kowledge of accoutig techiques 1c Demostrate uderstadig of accoutig priciples ad cocepts 1d Demostrate uderstadig of accoutig techiques Full coverage i each set of assessmets 9 (but ot i every assessmet). A reasoable balace betwee the elemets withi this assessmet objective. Awardig orgaisatios should justify the balace betwee elemets i their assessmet strategies. No more tha 10% of the total marks for the qualificatio should reward demostratig kowledge i isolatio % (A level) 30-40% (AS) Both here ad i AO2 o Accoutig priciples meas the rules ad guidelies that busiesses must follow whe reportig fiacial data. o Accoutig cocepts meas the rules of accoutig that should be followed whe preparig accouts ad fiacial statemets. They iclude Prudece, Cosistecy, Goig Cocer ad Accruals (Matchig). o Accoutig techiques are the methods used to complete accoutig tasks usig particular kowledge or skills. They iclude both Fiacial ad Maagemet Accoutig techiques. Kowledge ad uderstadig may be assessed either separately or together. They should relate to the course of study, beig detailed i the specificatio or reflectig assumed prior kowledge. 9 For the purposes of this guidace, a set of assessmets meas the assessmets to be take by a particular Learer for a GCE Qualificatio i Accoutig. For clarity, the assessmets take by Learers may vary, depedig o ay possible routes through the qualificatio. 10 Marks that reward demostratig kowledge i isolatio iclude ay mark awarded solely for recallig facts or other kowledge that is part of the specificatio. It does ot iclude marks awarded for selectig appropriate kowledge (for example, to evidece a argumet), or for applyig kowledge to a particular cotext. Ofqual

18 AS ad A level Accoutig Cosultatio o Coditios ad guidace AO2 Apply kowledge ad uderstadig of accoutig priciples, cocepts ad techiques Strads Elemets Coverage Iterpretatio ad defiitios /a 1a Apply kowledge ad uderstadig of accoutig priciples ad cocepts 2a Apply kowledge ad uderstadig of accoutig techiques Full coverage i each set of assessmets (but ot i every assessmet). A reasoable balace betwee the elemets withi this assessmet objective. Awardig orgaisatios should justify the balace betwee elemets i their assessmet strategies % (A level) 35-45% (AS) See guidace i relatio to AO1 for defiitios of accoutig priciples, accoutig cocepts ad accoutig techiques. The emphasis here is o Learers applyig their kowledge ad uderstadig i or to a give cotext. 11 The applicatio should relate pricipally to: o situatios that are ot clearly idicated i the specificatio; o developig further material that is covered i the specificatio; or o makig liks, which are ot sigalled i the specificatio, betwee such types of material. Kowledge ad uderstadig are itercoected here ad should ot usually be separated. Idividual questios/tasks may, but eed ot always, target accoutig priciples ad accoutig cocepts i combiatio. 11 A cotext here meas ay sceario; it could be specific or more geeralised ad could take the form of a give quatitative skill (for example, a calculatio that requires the use of a particular approach or formula i a particular situatio). Ofqual

19 AS ad A level Accoutig Cosultatio o Coditios ad guidace AO3: Aalyse ad evaluate accoutig data to: preset iformatio make judgemets draw coclusios Strads Elemets Coverage Iterpretatio ad defiitios 1 Aalyse ad evaluate accoutig data to preset iformatio. 2 Aalyse ad evaluate accoutig data to make judgemets. 3 Aalyse ad evaluate accoutig data to draw coclusios. This strad is a sigle elemet. This strad is a sigle elemet. This strad is a sigle elemet. Full coverage i each set of assessmets (but ot i every assessmet). A reasoable balace betwee the strads withi this assessmet objective. Awardig orgaisatios should justify the balace betwee strads i their assessmet strategies % (A level) 25-35% (AS) I the cotext of this assessmet objective: o aalyse meas decostructig iformatio ad/or issues to fid coectios betwee them ad to provide logical chais of reasoig; o evaluate meas appraisig ad/or makig judgemets with respect to iformatio ad/or issues; ad o aalysis ad evaluatio should draw o uderpiig kowledge ad uderstadig. The emphasis here is o the Learer costructig coheret ad reasoed resposes, supported by evidece (such as relevat fiacial or maagemet accoutig iformatio), to make judgemets ad draw coclusios. This might iclude o makig saliet poits, o ackowledgig qualifyig factors, ad/or o uderstadig the limitatios of material. Where relevat, a judgemet or coclusio might ivolve developig ad/or proposig solutios. Ofqual

20 AS ad A level Accoutig Cosultatio o Coditios ad guidace Questios o proposed Coditios, requiremets ad guidace Questio 6: Do you have ay commets o our proposed Coditios ad requiremets for AS ad A level accoutig? Questio 7: Do you have ay commets o our proposed guidace for AS ad A level accoutig? Ofqual

21 AS ad A level Accoutig Cosultatio o Coditios ad guidace 4. Equality impact aalysis Ofqual s role, objectives ad duties 4.1 We are subject to the public sector equality duty. We have set out i Appedix B how this duty iteracts with our statutory objectives ad other duties. Equality impact aalysis relatig to proposed chages to AS ad A level accoutig 4.2 We have cosidered the potetial impact o studets who share protected characteristics 12 of the applicatio of the priciples ad features that will apply to all ew AS ad A level qualificatios. Our equality impact aalyses for our earlier cosultatios o AS ad A level reform 13 are therefore of iterest ad we ecourage you to read them. 4.3 Issues cocerig the proposed subject cotet have bee cosidered by DfE, who have published their ow Equalities Impact Aalysis o their subject cotet proposals We have also previously cosidered the potetial impact o studets who share protected characteristics of our decisios o assessmet arragemets for this subject We do ot repeat here all of the evidece we have cosidered, as this ca be foud i our earlier reports. We focus istead o the specific issues that arise from the ew proposals i this cosultatio, ad from the way i which we are implemetig our previous policy decisios. 4.6 We have ot idetified ay additioal egative impacts o studets who share protected characteristics which would result from the proposals i this cosultatio (beyod those that we ad DfE have already idetified i our earlier reports). 12 For the purposes of the public sector equality duty, the protected characteristics are disability, racial group, age, religio or belief, pregacy or materity, sex, sexual orietatio, geder reassigmet equality-aalysis-of-the-a-level-reform-cosultatio.pdf Ofqual

22 AS ad A level Accoutig Cosultatio o Coditios ad guidace 4.7 Durig this cosultatio, we will cotiue to seek ad cosider evidece ad feedback to our proposals that might help us idetify ay potetial subjectspecific impacts o studets who share a protected characteristic. 4.8 Exam boards are required to cosider the accessibility of their qualificatios at the desig stage ad to remove ay ujustifiable barriers. Questio 8: We have ot idetified ay ways i which our proposals would impact (positively or egatively) o persos who share a protected characteristic. 16 Are there ay potetial impacts we have ot idetified? Questio 9: Are there ay additioal steps we could take to mitigate ay egative impact resultig from these proposals o persos who share a protected characteristic? Questio 10: Do you have ay other commets o the impacts of the proposals o studets who share a protected characteristic? 16 Protected characteristic is defied i the Equality Act Here, it meas disability, racial group, age, religio or belief, pregacy or materity, sex, sexual orietatio ad geder reassigmet. Ofqual

23 AS ad A level Accoutig Cosultatio o Coditios ad guidace Appedix A: Regulatory tools Comparability ad iovatio Exam boards operate i a market. They ca desig ad deliver their qualificatios i differet ways, withi the parameters we set. This provides some choice to schools or colleges, which is oe of the beefits of a qualificatios market. Exam boards must, however, make sure that the levels of attaimet idicated by their qualificatios are comparable to those of other exam boards versios of the qualificatios. The exam boards cooperate i a rage of ways to make sure that the stadards of their respective qualificatios are comparable. To make sure stadards are maitaied ad comparability is secured, we review AS ad A level qualificatios before they ca be made available, by applyig a accreditatio requiremet to the qualificatios, ad we oversee the awardig of AS ad A level qualificatios. We do ot wish to close dow opportuities for exam boards to desig ad deliver their qualificatios i differet ways. Ideed, we have a statutory duty to have regard to the desirability of facilitatig iovatio i coectio with the provisio of regulated qualificatios ad a statutory objective with regard to the efficiecy with which the qualificatios market works. If we adopt a regulatory approach i which all aspects of a qualificatio are very tightly defied, we could effectively remove scope for exam boards to distiguish their qualificatios from others ad stop choice for schools or colleges. O the other had, if exam boards have too much scope to vary their approach their qualificatios might ot be comparable. I strikig a balace, we use a rage of tools to regulate qualificatios ad the exam boards that provide them. The mai regulatory tools we use for the qualificatios i this cosultatio are explaied below. Coditios of Recogitio Exam boards must comply at all times with our Coditios of Recogitio. These are the mai regulatory rules that we use. We ca take regulatory actio agaist a exam board that breaches or is likely to breach a Coditio. There are three sets of Coditios that will apply to ew AS ad A level qualificatios: (i) the published Geeral Coditios of Recogitio 17 that apply to all regulated qualificatios; 17 Ofqual

24 AS ad A level Accoutig Cosultatio o Coditios ad guidace (ii) (iii) GCE Qualificatio Level Coditios ad Requiremets 18 that apply to all ew AS ad A level qualificatios; GCE Subject Level Coditios that apply to ew AS ad A level qualificatios i a specific subject. We are cosultig ow o draft GCE Subject Level Coditios for accoutig. Regulatory documets I some Coditios we refer to published regulatory requiremets. We publish these i regulatory documets. The Coditios require exam boards to comply with such documets. We are proposig to itroduce oe regulatory documet this covers our assessmet requiremets for double-etry accoutig ad quatitative skills. The requiremets will have effect as if they were part of a Coditio. The requiremets will be set out i a stad-aloe sectio of the Coditios documet, simply because they are techical ad detailed so they sit better as separate from, rather tha withi, the Coditio itself. Statutory guidace We publish guidace to help exam boards idetify the types of behaviour or practices they could use to meet a Coditio. Exam boards must have regard to such guidace, but they do ot have to follow this guidace i the same way that they must comply with the Coditios; they are free to meet the outcomes of the Coditios i their ow ways. A exam board that decides to take a differet approach to that set out i our guidace must still be able to show that it is meetig the Coditio or Coditios to which the guidace relates. We are cosultig ow o draft guidace for ew AS ad A levels i accoutig Ofqual

25 AS ad A level Accoutig Cosultatio o Coditios ad guidace Appedix B: Ofqual s role, objectives ad duties Our statutory objectives iclude the qualificatios stadards objective, which is to secure that the qualificatios we regulate: (a) (b) give a reliable idicatio of kowledge, skills ad uderstadig; ad idicate: (i) (ii) a cosistet level of attaimet (icludig over time) betwee comparable regulated qualificatios; ad a cosistet level of attaimet (but ot over time) betwee qualificatios we regulate ad comparable qualificatios (icludig those awarded outside the UK) that we do ot regulate. We must therefore regulate so that qualificatios properly differetiate betwee studets who have demostrated that they have the kowledge, skills ad uderstadig required to attai the qualificatio ad those who have ot. We also have a duty uder the Appreticeship, Skills, Childre ad Learig Act 2009 to have regard to the reasoable requiremets of relevat studets, icludig those with special educatioal eeds ad disabilities, of employers ad of the higher educatio sector, ad to aspects of govermet policy whe so directed by the Secretary of State. As a public body, we are subject to the public sector equality duty. 19 This duty requires us to have due regard to the eed to: (a) (b) (c) elimiate discrimiatio, harassmet, victimisatio ad ay other coduct that is prohibited uder the Equality Act 2010; advace equality of opportuity betwee persos who share a relevat protected characteristic ad persos who do ot share it; foster good relatios betwee persos who share a relevat protected characteristic ad persos who do ot share it. The exam boards that desig, deliver ad award AS ad A level qualificatios are required by the Equality Act, amog other thigs, to make reasoable adjustmets for disabled people takig their qualificatios, except where we have specified that such adjustmets should ot be made. 19 Equality Act 2010, sectio 149. Ofqual

26 AS ad A level Accoutig Cosultatio o Coditios ad guidace Whe we decide whether such adjustmets should ot be made, we must have regard to: (a) (b) (c) the eed to miimise the extet to which disabled persos are disadvataged i attaiig the qualificatio because of their disabilities; the eed to secure that the qualificatio gives a reliable idicatio of the kowledge, skills ad uderstadig of a perso upo whom it is coferred; the eed to maitai public cofidece i the qualificatio. Legislatio therefore sets out a framework withi which we must operate. We are subject to a umber of duties ad we must aim to achieve a umber of objectives. These differet duties ad objectives ca, from time to time, coflict with each other. For example, if we regulate to secure that a qualificatio gives a reliable idicatio of a studet s kowledge, skills ad uderstadig, a studet who has ot bee able to demostrate the required kowledge, skills ad/or uderstadig will ot be awarded the qualificatio. A perso may fid it more difficult, or impossible, to demostrate the required kowledge, skills ad/or uderstadig because they have a protected characteristic. This could put them at a disadvatage relative to others who have bee awarded the qualificatio. It is ot always possible for us to regulate so that we ca both secure that qualificatios give a reliable idicatio of kowledge, skills ad uderstadig ad advace equality betwee people who share a protected characteristic ad those who do ot. We must review all the available evidece ad actively cosider all the available optios before comig to a fial, ratioal decisio. Qualificatios caot be used to mitigate iequalities or ufairess i the educatio system or i society more widely tha might affect, for example, studets preparedess to take the qualificatio ad the assessmets withi it. While a wide rage of factors ca have a impact o a studet s ability to achieve a particular mark i a assessmet, our ifluece is limited to the way the qualificatio is desiged ad assessed. We require the exam boards to desig qualificatios to give a reliable idicatio of the kowledge, skills ad uderstadig of those o whom they are coferred. We also require the exam boards to avoid, where possible, features of a qualificatio that could, without justificatio, make a qualificatio more difficult for a studet to achieve because they have a particular protected characteristic. We require exam boards to moitor whether ay features of their qualificatios have this effect. I settig the overall framework withi which exam boards will desig, assess ad award the reformed GCSE, A level ad AS qualificatios, we wat to uderstad the possible impacts of the proposals o persos who share a protected characteristic. The protected characteristics uder the Equality Act 2010 are: Ofqual

27 AS ad A level Accoutig Cosultatio o Coditios ad guidace age; disability; geder reassigmet; marriage ad civil parterships; pregacy ad materity; race; religio or belief; sex; sexual orietatio. It should be oted that with respect to the public sector equality duty uder sectio 149 of the 2010 Act, we are ot required to have due regard to impacts o those who are married or i a civil partership. Ofqual

28 AS ad A level Accoutig Cosultatio o Coditios ad guidace Respodig to the cosultatio Your details To evaluate resposes properly, we eed to kow who is respodig to the cosultatio ad i what capacity. We will therefore oly cosider your respose if you complete the followig iformatio sectio. We will publish our evaluatio of resposes. Please ote that we may publish all or part of your respose uless you tell us (i your aswer to the cofidetiality questio) that you wat us to treat your respose as cofidetial. If you tell us you wish your respose to be treated as cofidetial, we will ot iclude your details i ay published list of respodets, although we may quote from your respose aoymously. Please aswer all questios marked with a star* Name* Positio* Orgaisatio ame (if applicable)* Address Telephoe Ofqual

29 AS ad A level Accoutig Cosultatio o Coditios ad guidace Would you like us to treat your respose as cofidetial?* If you aswer yes, we will ot iclude your details i ay list of people or orgaisatios that respoded to the cosultatio. ( ) Yes ( ) No Is this a persoal respose or a official respose o behalf of your orgaisatio?* ( ) Persoal respose (please aswer the questio If you ticked Persoal respose ) ( ) Official respose (please aswer the questio If you ticked Official respose ) If you ticked Persoal respose, which of the followig are you? ( ) Studet ( ) Paret or carer ( ) Teacher (but respodig i a persoal capacity) ( ) Other, icludig geeral public (please state below) If you ticked Official respose, please respod accordigly: Type of respodig orgaisatio* ( ) Awardig orgaisatio ( ) Local authority ( ) School or college (please aswer the questio below) ( ) Academy chai ( ) Private traiig provider ( ) Uiversity or other higher educatio istitutio ( ) Employer ( ) Other represetative or iterest group (please aswer the questio below) Ofqual

30 AS ad A level Accoutig Cosultatio o Coditios ad guidace School or college type ( ) Comprehesive or o-selective academy ( ) State selective or selective academy ( ) Idepedet ( ) Special school ( ) Further educatio college ( ) Sixth form college ( ) Other (please state below) Type of represetative group or iterest group ( ) Group of awardig orgaisatios ( ) Uio ( ) Employer or busiess represetative group ( ) Subject associatio or leared society ( ) Equality orgaisatio or group ( ) School, college or teacher represetative group ( ) Other (please state below) Natio* ( ) Eglad ( ) Wales ( ) Norther Irelad ( ) Scotlad ( ) Other EU coutry: ( ) No-EU coutry: Ofqual

31 AS ad A level Accoutig Cosultatio o Coditios ad guidace How did you fid out about this cosultatio? ( ) Our ewsletter or aother oe of our commuicatios ( ) Our website ( ) Iteret search ( ) Other May we cotact you for further iformatio? ( ) Yes ( ) No Ofqual

32 AS ad A level Accoutig Cosultatio o Coditios ad guidace Questios Questio 1: To what extet do you agree or disagree that we should itroduce a Coditio which requires exam boards to comply with the relevat subject cotet ad assessmet objectives? ( ) Strogly agree ( ) Agree ( ) Neither agree or disagree ( ) Disagree ( ) Strogly disagree Please explai your reasos: Questio 2: To what extet do you agree or disagree that we should itroduce guidace which clarifies how exam boards should iterpret our assessmet objectives? ( ) Strogly agree ( ) Agree ( ) Neither agree or disagree ( ) Disagree ( ) Strogly disagree Please explai your reasos: Ofqual

33 AS ad A level Accoutig Cosultatio o Coditios ad guidace Questio 3: To what extet do you agree or disagree that we should itroduce requiremets/guidace o exam assessmet which relate to assessig double etry accoutig ad quatitative skills? ( ) Strogly agree ( ) Agree ( ) Neither agree or disagree ( ) Disagree ( ) Strogly disagree Please explai your reasos: Questio 4: To what extet do you agree or disagree with our proposed approach to assessig double etry accoutig i exams (icludig the proposed weightigs) for AS ad A level accoutig? ( ) Strogly agree ( ) Agree ( ) Neither agree or disagree ( ) Disagree ( ) Strogly disagree Please explai your reasos: Ofqual

34 AS ad A level Accoutig Cosultatio o Coditios ad guidace Questio 5: To what extet do you agree or disagree with our proposed approach to assessig quatitative skills i exams (icludig the proposed weightigs) for AS ad A level accoutig? ( ) Strogly agree ( ) Agree ( ) Neither agree or disagree ( ) Disagree ( ) Strogly disagree Please explai your reasos: Questio 6: Do you have ay commets o our proposed Coditios ad requiremets for AS ad A level accoutig? ( ) Yes ( ) No Questio 7: Do you have ay commets o our proposed guidace for AS ad A level accoutig? ( ) Yes ( ) No Ofqual

35 AS ad A level Accoutig Cosultatio o Coditios ad guidace Questio 8: We have ot idetified ay ways i which our proposals would impact (positively or egatively) o persos who share a protected characteristic. 20 Are there ay potetial impacts we have ot idetified? ( ) Yes ( ) No Questio 9: Are there ay additioal steps we could take to mitigate ay egative impact resultig from these proposals o persos who share a protected characteristic? ( ) Yes ( ) No Questio 10: Do you have ay other commets o the impacts of the proposals o studets who share a protected characteristic? ( ) Yes ( ) No Protected characteristic is defied i the Equality Act Here, it meas disability, racial group, age, religio or belief, pregacy or materity, sex, sexual orietatio ad geder reassigmet. Ofqual

36 AS ad A level Accoutig Cosultatio o Coditios ad guidace Accessibility of our cosultatios We are lookig at how we provide accessible versios of our cosultatios ad would appreciate it if you could spare a few momets to aswer the followig questios. Your aswers to these questios will ot be cosidered as part of the cosultatio ad will ot be released to ay third parties. We wat to write clearly, directly ad put the reader first. Overall, do you thik we have got this right i this cosultatio? ( ) Yes ( ) No Do you have ay commets or suggestios about the style of writig? ( ) Yes ( ) No Do you have ay special requiremets to eable you to read our cosultatios? (for example, scree reader, large text, ad so o) ( ) Yes ( ) No Which of the followig do you curretly use to access our cosultatio documets? (select all that apply) ( ) Scree reader / text-to-speech software ( ) Braille reader ( ) Scree magifier ( ) Speech-to-text software ( ) Motor assistace (blow-suck tube, mouth stick, ad so o) ( ) Other..... Ofqual

37 AS ad A level Accoutig Cosultatio o Coditios ad guidace Which of the followig documet formats would meet your eeds for accessig our cosultatios? (select all that apply) ( ) A stadard PDF ( ) Accessible web pages ( ) Large-type PDF (16 poit text) ( ) Large-type Word documet (16 poit text) ( ) ebook (Kidle, ibooks, or similar format) ( ) Braille documet ( ) Spoke documet ( ) Other..... How may of our cosultatios have you read i the last 12 moths? ( ) 1 ( ) 2 ( ) 3 ( ) 4 ( ) 5 ( ) More tha 5 Ofqual

38 AS ad A level Accoutig Cosultatio o Coditios ad guidace We wish to make our publicatios widely accessible. Please cotact us at publicatios@ofqual.gov.uk if you have ay specific accessibility requiremets. Crow copyright 2016 This publicatio is licesed uder the terms of the Ope Govermet Licece v3.0 except where otherwise stated. To view this licece, visit or write to the Iformatio Policy Team, The Natioal Archives, Kew, Lodo TW9 4DU, or publicatios@ofqual.gov.uk. Where we have idetified ay third party copyright iformatio you will eed to obtai permissio from the copyright holders cocered. This publicatio is available at Ay equiries regardig this publicatio should be set to us at: Office of Qualificatios ad Examiatios Regulatio Sprig Place Covetry Busiess Park Herald Aveue Covetry CV5 6UB 2d Floor Glediig House 6 Murray Street Belfast BT1 6DN Telephoe Textphoe Helplie