CAT Training Record

Certified Accounting Technician (CAT)

Entry Requirements & Exemptions

Practical Training & Experience

Tech Training Record

Examinations

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Exemptions

Registration

Student / Members queries

This section outlines what is involved in completing the Technician Training Record (TTR) which is sent to CAT students on registration. Students who achieve a Level 4 NVQ in Accounting are not expected to complete the TTR.

The TTR is designed for students who have chosen the practical experience route to qualification. It enables them to compile evidence that they have gained work experience which meets the CAT competence requirements.

Practical experience should be recorded in the TTR which must be reviewed and verified, wherever possible, by a qualified line manager (the supervisor) at least once a year. If the supervisor is not qualified, ACCA recommends that arrangements should be made for a qualified accountant or accounting technician to countersign the TTR forms, eg a qualified senior manager or the organisation's accountants/auditors.

The TTR contains two forms:

  • TTR1 Records
  • TTR2 Summary of Competences

Recording practical experience and competences achieved

Students' responsibilities

Students should summarise details of work experience gained in the TTR1 forms at least every 12 months. Work experience described in the TTR1 forms should also be cross-referenced to the relevant Units of competence.

Supervisors' responsibilities

The supervisor should review the TTR1 forms at least every 12 months. A section is provided on this form for the supervisor to comment on work performance during the period and to identify future work and development objectives. These comments should be agreed with the student as a result of a formal discussion about performance and development needs.

If the supervisor is satisfied that the student has obtained sufficient experience in the prescribed number of Elements which make up each Unit, then s/he can record the achievement by signing off the relevant Unit in the TTR2 form.

TTRs and appraisals

ACCA advises organisations which operate appraisal schemes to make completion and review of TTRs a formal requirement of the appraisal process. By linking TTR review to appraisal, students' progress in meeting the competence requirements for qualification can be monitored. Where possible, work plans should take into account students' development needs e.g. new work, responsibilities, secondments or projects which will help them meet the competence requirements.

Technician Training Record Audits

As part of its quality control procedures, ACCA reviews a significant number of TTRs to ensure that the experience recorded is an accurate reflection of the work undertaken and the competence demonstrated. Students will be notified if their TTRs are selected as part of this review. Failure to comply with this review process may lead to work experience not being recognised for qualification purposes.