AAT Level 4 Diploma Qualification – Transitional Arrangements

AAT Level 4 Diploma Qualification – Transitional Arrangements

From 1 September 2026, students currently registered on the AAT Level 4 Diploma in Accounting (Q2022) will be able to transition to the new AAT Level 4 Diploma for Professional Accounting Technicians for a £50 transitional fee. This reduced fee is available until 31 July 2028. The fee can be paid on the AAT Portal.

What you need to do:

  1. Check your current Level 4 registration status with AAT
  2. Students currently not registered will need to register with AAT by 31 August 2026
  3. Only registered students qualify for the £50 transitional fee
  4. Plan ahead if you choose to transition once the new Level 4 qualification launches.

Key Dates

1 September 2026: transitional fee becomes available

31 July 2028: transitional fee window closes.

Please ensure you are registered with AAT to be eligible for the reduced transitional fee and to allow for smoother transitions during the changeover period.

 

Background:

Completion of the current Q2022 qualification is encouraged, but where that’s not possible, students can transition to the new AAT Level 4 Diploma for Professional Accounting Technicians. There’s no limit on the number of units transferred, but at least one Level 4 assessment must be completed. These arrangements help learners progress without losing momentum.

Transitional arrangements

Transitional arrangements exist to allow learners who have registered on a prior version of a qualification, to retain and transfer any relevant learning and assessments to a new qualification.

The below table sets out how learners registered on the AAT Level 4 Diploma in Professional Accounting (Q2022) can transfer onto the new AAT Level 4 Diploma for Professional Accounting Technicians. There is no limit on the number of units transferred from Q2022, however a minimum of one Level 4 Diploma for Professional Accounting Technicians assessment must be achieved.

 

Q2022 Level 4 Diploma for Professional Accounting Transitional arrangement *NEW* Level 4 Diploma for Professional Accounting Technicians
Drafting and Interpreting Financial Statements (90 GLH) Achieved % directly transfers Financial Accounting (80 GLH)
Applied Management Accounting (120 GLH) Achieved % directly transfers Management Accounting (110 GLH)
Internal Accounting Systems and Controls (60 GLH) + Audit and Assurance (60 GLH) Average achieved % from both INAC / AUDT* Audit and Internal Controls (75 GLH)
Business Tax (60 GLH) + Personal Tax (60 GLH) Average achieved % from both BNTA / PNTA Principles of Taxation (75 GLH)
Credit and Debt Management (60 GLH) / Cash and Financial Management (60 GLH) No transfer No equivalent
No equivalent No transfer Advanced Business Awareness (60 GLH)
* For students who have achieved INAC, but not AUDT, there is a top-up assessment (AUTU) covering Audit topic areas from ATIC.

Qualification timeline

Date Milestone
March 2024 Consultation begins.
February 2025 Submission for HTQ status made to Skills England.
August 2025 HTQ status approved.
October 2025 17 October 2025: A SummingUp Live webinar is held to discuss what HTQ approval means, an overview of the qualification, how AAT is forming the support offer, and Lifelong Learning Entitlement.
November 2025 21 November 2025:

  • The SummingUp Live webinar “What’s next for the Level 4 Diploma for Professional Accounting Technicians” will be held. Register for the webinar.
  • Publication of qualification specification.
  • Publication of Practice Assessment 1 for:
    • Financial Accounting (FNAC)
    • Management Accounting (MNAC)
    • Advanced Business Awareness (AVBA).
  • Publication of Principles of Taxation practice assessment 1 (Finance Act 2025)
  • First withdrawal communications for Q2022 Level 4 Diploma in Professional Accounting sent to UK-based training providers.
December 2025
  • 19 December: Audit and Internal Controls practice assessment 1 and Management Accounting practice assessment 2 published.
January 2026 Practice assessment 2 for all units will be published.

12 January 2026: First withdrawal communications for Q2022 Level 4 Diploma in Professional Accounting will be sent to all current Level 4 students.

Transitional arrangements will be published.

Withdrawal communications for Q2022 Level 4 Diploma in Professional Accounting will be sent to all students.
February–March 2026 Launch events and roadshows begin: dates and locations to be confirmed.
August 2026 31 August 2026: Registration closes for Q2022 Level 4 Diploma in Professional Accounting.
September 2026 1 September 2026:

  • First teaching and registrations.
  • Phase 1 assessments go live:
    • Financial Accounting
    • Management Accounting.
October 2026  1 October 2026: Phase 2 assessments go live:

  • Audit and Internal Controls
  • Advanced Business Awareness.
January 2027 25 January 2027: Principles of Taxation assessment under Finance Act 2026 goes live.
July 2028 31 July 2028: Last assessment date for Q2022 Level 4 Diploma in Professional Accounting.
October 2028 31 October 2028: Last certification date for Q2022 Level 4 Diploma in Professional Accounting.

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