Advanced Higher Accounting

The alternative certification model is how National 5, Higher and Advanced Higher courses will be resulted this year, following the cancellation of the 2021 exams. It involves five different stages.

View the alternative certification model and see what will happen at each stage.

The Alternative Certification Model included a national quality assurance activity, carried out in May 2021. SQA appointees reviewed and provided feedback on a selection of assessment evidence from SQA centres. Subject-specific feedback has been provided to those centres for each course and level they were selected for.

The key messages report provides information on any common themes and key points from the evidence submitted and reviewed across all the selections. This report is provided for all delivering centres to reflect upon and make any appropriate adjustments.

• Advanced Higher Accounting 2020-21 key messages 
  June 2021

Explains the structure of the Course, including its purpose and aims and information on the skills, knowledge and understanding that will be developed.

• Advanced Higher Accounting Course Specification
  June 2019

• Advanced Higher Accounting: Guidance on gathering key evidence in session 2020-21 (165 KB)

This section provides information on marking instructions and/or the coursework assessment task(s). It includes information that centres need to administer coursework and must be read in conjunction with the course specification.

• Coursework Assessment Task for Advanced Higher Accounting
  August 2019

Advanced Higher Project Template

• Instructions for Submitting Advanced Higher Accounting Projects (17 KB)
• AH Accounting template 

• Guidance on conditions of assessment

• Coursework for External Assessment

Please note: For session 2020-21 there have been modifications to this course. The material below should therefore be viewed along with the National 5 to Advanced Higher Course information for 2020-21.

Examples of candidate evidence with commentaries

• Examples of candidate evidence with commentaries

Course assessment overview

• Overview of course assessment - presentation with audio (10 minutes) (14.21 MB)

Changes to understanding standards materials

• Changes to published Understanding Standards materials for all subjects

Please note: Understanding Standards materials are regularly reviewed to ensure they remain up to date.

Course Reports

• 2019 Advanced Higher Accounting Course Report
  September 2019
• 2018 Advanced Higher Accounting Course Report
  September 2018
• 2017 Advanced Higher Accounting Course Report
  October 2017
• 2016 Advanced Higher Accounting Course Report
  September 2016