2. Error Tolerance HN Accounting Network Event 1 March 2011

3. Changes to HN Accounting framework  2010 framework retains a competence based system of assessing learners –Remediation of learners who don’t achieve at their first attempt but are deemed to be a narrow fail –More professional discussion about individual learner’s performance –Development of guidelines about what to do for learners who fall into this category

4. What is required of assessors?  There has been significant discussion about what is required of assessors in the revised framework.  Exactly the same is required of us as was in the previous 2 frameworks!  We have to assess our learners against agreed standards.

5. Assessing learners  The content of the Units is largely unchanged  Assessors have been working with the requirements of the qualification for a number of years now  The main difference is the removal of the 70% achievement threshold

6. Making assessment decisions  Learners still have to prove that they are competent  The way that decisions are made is slightly different  Assessors don't have to get candidates to 70% of available marks......... but must identify errors of principle and arithmetic.

7. Professional Judgement  This is not new  Assessors and IVs have always been asked to exercise professional judgement –For example, is it essential that a learner knows to deduct cost of sales rather than add it? –Does it matter if the current assets list hasn't been correctly added?

8. How do we change our methods?  Must adhere to the requirements of the Unit specification  Centre’s assessment team must meet to discuss Units and assessment instruments  The team’s decisions on these matters should still be recorded  The team’s decision on how to apply the rules should still be recorded so that a consistent approach can be applied

9. Reassessment or remediation  Each Outcome of each Unit gives guidance on the error tolerance for that topic  There is a common misconception that if learners exceed the error tolerance level they will be required to complete a whole reassessment  Remediation is likely to be more appropriate for some learners who have made errors in specific topic areas

10. What’s new then?  Your centre’s team should agree on what to accept as errors of principle and errors of arithmetic  Agree as a team and record these decisions  Guidance notes have been prepared by the EV team to aid this process

11. General guidance –If it is very difficult to make an assessment decision as an assessment team –If you cannot decide if an error is arithmetic or principle –If your decision will take the learner over the error tolerance level for either  Then the general guidance is that the learner should be asked to remediate.

12. Practical application  Practice exercise