Consultation outcome

AS and A level reform: regulations for accounting

This consultation has concluded

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Detail of outcome

We have made minor changes to our guidance to clarify how the evaluation of accounting data should be assessed, and have adopted all of our other proposals unchanged.

We are not persuaded that we should change the weightings assigned to assessment of double-entry accounting, as we remain of the view that these reflect the curriculum expectations in this subject.

We have now published the following documents, which formally introduce our rules and guidance for new AS and A levels in accounting:

Feedback received

Analysis of Responses to our Consultation on Conditions and Guidance for AS and A level Accounting

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Detail of feedback received

We received two responses two our consultation - both from organisations.

One respondent did not comment directly on our proposals, but instead provided general comments on the process for reform of GCSEs, AS and A levels.

The other respondent broadly supported our proposals, but did raise some concerns about our proposed approach to assessing double-entry accounting. They also commented on our proposed guidance.

Original consultation

This consultation ran from to


A consultation on rules and guidance for new AS and A levels in accounting.


Consultation description

This consultation is about the rules and guidance we plan to put in place for new AS and A levels in accounting. These rules will apply to the new accounting AS and A levels that will be taught in schools in England from September 2017.

This consultation takes forward decisions made following our earlier consultation ‘Developing new GCSEs, AS and A Levels for first teaching in 2017 - Part 2’, and is part of Ofqual’s work supporting the government’s changes to GCSEs, AS and A levels.