Tier 4 to tier 2 switch without RLMT only applies to degrees and above. ACCA is not a qualifying course for RLMT exemption.
The issue here is what the training path is for those that are part qualified accountants, the SOC is very clear it does not cover trainees.
Ask for a written confirmation that your employer is able to offer you a COS under the SOC 2421 for accountants. I have the legal advice from the Home Office that the SOC does not apply to part qualified accountants.
2421 Chartered and certified accountants
Example job tasks
• plans and oversees implementation of accountancy system and policies;
• prepares financial documents and reports for management, shareholders, statutory or other bodies;
• audits accounts and book-keeping records;
• prepares tax returns, advises on tax problems and contests disputed claim before tax official;
• conducts financial investigations concerning insolvency, fraud, possible mergers, etc.;
• evaluates financial information for management purposes;
• liaises with management and other professionals to compile budgets and other costs;
• prepares periodic accounts, budgetary reviews and financial forecasts;
• conducts investigations and advises management on financial
• aspects of productivity, stock holding, sales, new products, etc.
Related job titles:
• Accountant (qualified)
• Auditor (qualified)
• Chartered accountant
• Company accountant
• Cost accountant (qualified) • Financial controller (qualified)
• Management accountant (qualified)