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.
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