Michele Baker
“In 20 years, I haven’t had a day when I’ve dreaded work. Every day is different, every day is good in different ways. I just enjoy interacting with the students — I like being able to help people.”

Michele Baker has been a bookkeeping tutor for 20 years. She teaches the ICB Level 2 and Level 3 bookkeeping courses at Training Link — writing the materials, creating the resources, and supporting students from their very first transaction through to their practice licence. She holds both ICB and AAT qualifications, giving her a breadth of perspective that is relatively uncommon in bookkeeping education.
Her route into tutoring was not one she had planned. She had just had her first child when she took a computerised bookkeeping course — the intention was to qualify and contribute to the family income. She enjoyed it so much that she reached out to her own tutor to ask how she had become one. Then she got a phone call, was invited for an interview, and the rest followed.
In 2022, Michele won ICB Tutor of the Year. She has been nominated on four further occasions. She also contributed to PQ Magazine’s Back to Basics video series, a set of short tutorial films for students across the profession, and received the publication’s Editor’s Special Award for that work.
“It’s lovely to be recognised. But that’s not the reason I do it. The reason I do this is because I genuinely enjoy helping students along their journey — for whatever reason they’re doing the course. I like to see them reach their goal.”
The students she remembers most clearly are the ones who have that moment. A topic that hasn’t clicked, an element that feels just out of reach — and then the message that says: I’ve got it.
“It can be really stressful when you don’t understand something. You almost want to put the book down. So when that penny finally drops and they can move on — that moment is just lovely.”
How the courses are built
At Training Link, all of the course materials are created in-house by the tutors. The books, videos, activities, and additional resources are all built by the people who teach the courses — and they are built around the students who have taken them.
“Anything you see in the course book or on the platform — every activity, every additional resource — has come from working with students. If an area is consistently causing difficulty, we create something to address it. A video might explain a process in a different way to the book, or walk through it visually. Some students need to see it laid out step by step before it clicks.”
Michele reviews ICB and AAT exam results at the start of each month, working with the ICB team to identify any fluctuations. Because everything is digital and print-on-demand, the response can be immediate.
“If we decide a topic needs more coverage, we can update the book right now — the student gets an updated version in their Rogo account instantly. We can add a help document the same day. Videos take longer, but we can still turn them around quickly enough to make a real difference.”
ICB Level 2 and Level 3 — a complete journey
The ICB Level 2 bookkeeping course requires no prior experience. It starts from nothing: what a bank account is, the different types of payments, how entries are recorded. The only prerequisite is basic numeracy.
“As long as you can use a calculator, we’ll teach you the rest.”
Level 3 builds on that foundation, moving from trial balance through to year-end adjustments, profit and loss, and the balance sheet. On completing Level 3, students can become an MICB — a Member of the ICB — and apply for their practice licence, qualifying them to work as a professional bookkeeper in their own right.
Both levels are structured in the same way: manual foundations first, computerised software second. That sequence is not arbitrary.
“The reason the computerised element comes last is because you need to understand what the software is doing. There’s no point entering data if you don’t know what’s happening behind it. Once you have the manual knowledge, you can read the reports, you understand the entries, and you know what’s going on.”
The most common misconception Michele encounters is that students believe they need prior experience to start. They do not. The second is that bookkeeping requires strong mathematical ability.
“It’s logical rather than mathematical. You don’t need to be a maths genius. You need to be able to follow a process — and that’s something we teach you from day one.”
Who studies ICB bookkeeping with Training Link
Michele describes two types of student who typically come to Training Link. ICB students are usually looking to become self-employed — to open their own practice and take on clients. AAT students tend to be looking for employment, or are already employed and want a qualification their employer will recognise. Two different paths, but both grounded in the same core skills.
Distance learning suits both — but it asks something of the student in return.
“You have to be self-disciplined. There’s no one motivating you but yourself. You have to keep your goal in mind, because life will get in the way. But that flexibility is also exactly what makes it work for so many people. You can study around your family, around work. It’s really about how disciplined you can be.”
Her advice to anyone starting out is straightforward: make a plan, set a target date for your first exam, and treat the schedule as real. The course book includes a study planner. Use it.
And to anyone who has been thinking about it but not yet committed:
“I’ve done most of my own studying as an adult, by distance learning. I would 100% say go for it. Do your research, see what’s available — but don’t rule it out as an option.”
Twenty years in
Michele has been teaching bookkeeping for two decades. The job, she says, has not become routine.
“In 20 years, I haven’t had a day when I’ve dreaded work. Every day is different, every day is good in different ways. I just enjoy interacting with the students. I like being able to help people — and I get a lot of satisfaction from knowing I’ve played some part in where they end up.”
Credentials
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- ICB Tutor of the Year — Winner, 2022
- ICB Tutor of the Year — Nominated on four further occasions
- PQ Magazine Editor’s Special Award — 2022
- Contributor, PQ Magazine Back to Basics video series
- ICB, AAT, and IAB qualified
- 20 years’ experience in bookkeeping education
- Editor of Training Link ICB Level 2 and Level 3 bookkeeping resources
- Creator of course videos, activities, and additional study resources
Study ICB Bookkeeping with Training Link
The ICB Level 2 and Level 3 bookkeeping courses — Study from home, at your own pace, with full tutor support throughout.
Perfect if you want to:
- Set up your own bookkeeping practice
- Add a recognised ICB qualification to your CV
- Build the manual and computerised skills employers and clients expect