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AS Level results impact on Accountancy career
I think that if he has a good GCSE in Maths he may be OK. If the AS results are not certificated the U in Maths will not go on the UCAS form. But this is a matter for the school to advise you.
Accountancy degrees are listed (in ranking order) at:
Click on a few courses to discover entry requirements. It is important to look at a range - pick courses from the top and middle of the list and from lower down the list to compare.