Description
AAT Level 3 is an intermediate or advanced level of AAT accounting qualification. By the end of this course, you'll be competent enough to work in a finance, accountancy, or bookkeeping role.
AAT Level 4 is the highest level of AAT accounting qualification. This course covers specialist learning areas, complex management accounting task, and general management skills.
After the completion of this course, you get eligible to work in top level roles such as 'Finance Officer'. Moreover, you also get to have an opportunity to be a professional member of AAT and use the reputed 'MAAT' designation after your name.
The Level 3 Diploma in Accounting (AQ22) covers the following areas:
1. Business Awareness (BUAW)
| Learning outcomes | Weighting |
| Understand business types, structures and governance, and the legal framework in which they operate | 25% |
| Understand the impact of the external and internal environment on businesses, their performance and decisions | 20% |
| Understand how businesses and accountants comply with principles of professional ethics | 20% |
| Understand the impact of new technologies in accounting and the risks associated with data security | 15% |
| Communicate information to stakeholders | 20% |
| Total | 100% |
2. Financial Accounting: Preparing Financial Statements (FAPS)
| Learning outcomes | Weighting |
| Understand the accounting principles underlying final accounts preparation | 5% |
| Understand the principles of advanced double-entry bookkeeping | 10% |
| Implement procedures for the acquisition and disposal of non-current assets | 10% |
| Prepare and record depreciation calculations | 10% |
| Record period end adjustments | 10% |
| Produce and extend the trial balance | 15% |
| Produce financial statements for sole traders and partnerships | 20% |
| Interpret financial statements using profitability ratios | 10% |
| Prepare accounting records from incomplete information | 10% |
| Total | 100% |
3. Management Accounting Techniques (MATS)
| Learning outcomes | Weighting |
| Understand the purpose and use of management accounting within organisations | 10% |
| Use techniques required for dealing with costs | 15% |
| Attribute costs according to organisational requirements | 20% |
| Investigate deviations from budgets | 15% |
| Use spreadsheet techniques to provide management accounting information | 15% |
| Use management accounting techniques to support short-term decision making | 15% |
| Understand principles of cash management | 10% |
| Total | 100% |
4. Tax Processes for Business (TPFB)
| Learning outcomes | Weighting |
| Understand legislation requirements relating to VAT | 25% |
| Calculate VAT | 30% |
| Review and verify VAT returns | 20% |
| Understand principles of payroll | 15% |
| Report information within the organisation | 10% |
| Total | 100% |
Click Here to download the detailed AAT Level 3 Diploma in Accounting Qualification Specification
The Level 4 Diploma for Professional Accounting Technicians covers the following areas:
The Level 4 Diploma for Professional Accounting Technicians covers the following areas:
- Financial Accounting
| Unit level | GLH value | Credit value | Unit reference number | Assessment |
|---|---|---|---|---|
| 4 | 80 | 23 | F/651/4652 | Unit assessment |
| Assessment method | Marking type | Duration of assessment |
|---|---|---|
| Computer based assessment | Wholly computer marked | 2 hours 30 minutes |
| Learning outcomes | Weighting |
|---|---|
| 1. Understand the reporting frameworks that underpin financial reporting | 5% |
| 2. Understand the accounting process | 10% |
| 3. Understand accounting standards for non-current assets | 15% |
| 4. Understand other accounting standards | 20% |
| 5. Prepare financial statements | 30% |
| 6. Interpret financial statements using ratio analysis | 20% |
| Total | 100% |
2. Management Accounting
| Unit level | GLH value | Credit value | Unit reference number | Assessment |
|---|---|---|---|---|
| 4 | 110 | 22 | H/651/4653 | Unit assessment |
| Assessment method | Marking type | Duration of assessment |
|---|---|---|
| Computer based assessment | Wholly computer marked | 2 hours |
| Learning outcomes | Weighting |
|---|---|
| 1. Understand and implement the organisational planning process | 25% |
| 2. Use cost and management accounting techniques to aid control | 35% |
| 3. Use techniques to aid short-term and long-term decision making | 20% |
| 4. Understand and manage organisational liquidity | 20% |
| Total | 100% |
3. Audit and Internal Controls
| Unit level | GLH value | Credit value | Unit reference number | Assessment |
|---|---|---|---|---|
| 4 | 75 | 15 | J/651/4654 | Unit assessment |
| Assessment method | Marking type | Duration of assessment |
|---|---|---|
| Computer based assessment | Wholly computer marked | 2 hours |
| Learning outcomes | Weighting |
|---|---|
| 1. Understand the role of internal controls within an organisation | 30% |
| 2. Understand the audit and assurance framework | 15% |
| 3. Understand the planning and risk assessment process for audit engagements | 10% |
| 4. Evaluate internal control systems as part of the audit process | 10% |
| 5. Understand procedures for obtaining sufficient and appropriate evidence | 25% |
| 6. Review and report findings | 10% |
| Total | 100% |
4. Principles of Taxation (FA2026)
| Level | GLH value | Credit value | Unit reference number | Assessment |
|---|---|---|---|---|
| 4 | 75 | 15 | K/651/4655 | Unit assessment |
| Assessment method | Marking type | Duration of assessment |
|---|---|---|
| Computer based assessment | Wholly computer marked | 2 hours |
| Learning outcomes | Weighting |
|---|---|
| 1. Understand the United Kingdom (UK) tax system and ethical behaviour | 5% |
| 2. Calculate Income Tax and National Insurance contributions | 50% |
| 3. Identify types of income | 5% |
| 4. Calculate Capital Gains Tax payable by UK taxpayers | 10% |
| 5. Prepare tax computations for trading companies | 10% |
| 6. Understand administrative requirements of the UK’s tax regime | 10% |
| 7. Understand tax planning opportunities | 10% |
| Total | 100% |
5. Advanced Business Awareness
| Unit level | GLH value | Credit value | Unit reference number | Assessment |
|---|---|---|---|---|
| 4 | 60 | 15 | L/651/4656 | Unit assessment |
| Assessment method | Marking type | Duration of assessment |
|---|---|---|
| Computer based assessment | Wholly computer marked | 2 hours 30 minutes |
| Learning outcomes | Weighting |
|---|---|
| 1. Understand business decision making | 25% |
| 2. Understand organisational effectiveness | 15% |
| 3. Understand ethics and law in an accounting environment | 20% |
| 4. Understand the effective use of data in business | 20% |
| 5. Understand the importance of sustainability in business | 20% |
| Total | 100% |
Click Here to download the detailed AAT Level 4 Diploma for Professional Accounting Technicians Specification.
Here you’ll learn how to draft financial statements for limited companies, perform complex management accounting tasks and develop your own management skills, perform tax calculations for businesses & individuals, and other specialist learning areas.
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Certification
You will be awarded the "AAT Level 3 Diploma Accounting " and "AAT Level 4 Diploma for Professional Accounting Technicians" from the Association of Accounting Technicians (AAT), once you have passed all the professional-level qualification exams and skill tests.
Once you finish Level 4, you become a professional member of AAT and you may use MAAT after your name to stand out from the crowd as an officially Accredited Accountant subject to meeting other criteria of AAT.
Once you’ve achieved the AAT Accounting Qualification, you’ll be able to:
- Apply for AAT professional membership and use the letters "MAAT" after your name
- Progress to chartered accountancy (gaining generous exemptions)
- Become your own boss with our members in practice (MIP) scheme
- Progress to university with AAT giving you UCAS points based on grading (Distinction = 56, Merit = 48, Pass = 32)
- Work overseas with our internationally recognised qualification
You should have completed the AAT Level 2 Certificate in Accounting or equivalent accounting qualification.
If you have equivalent accounting qualifications or practical experience you may also be eligible for CPL (Credit for Prior Learning).
You can check your suitability for the course at AAT Skillcheck website.
You should be over the age of 18 or have a third-party payee for any financial agreement.
For AAT Courses Online Distance Learning
- You must have access to a computer and the internet throughout your study period.
- You should have basic computer skills in order to navigate our Virtual Learning Campus (VLC).
AAT Registration Fees and Assessment fees are not included in the Course Fee.
Click here to find out the latest AAT Registration fees and Assessment fees.
Payment Options
You may choose any of the following options to pay for your course
By Debit/Credit Card: You can pay in full on our website using the Enrol Online option. You may be eligible to claim a free Tablet PC (Eligibility Criteria Applies, Find More Here)
Flexible Payment Option: You may consider paying your fees over 6/12 equal monthly instalments/payment plan by paying an initial payment of 30% of Course Fees. The second payment will start from the 1st of the following month from the initial/first payment. The Total Amount payable under the payment plan(s) will be shown during the checkout.
Employer Funded: If your current employer is likely to fund the Course, please send us your employer details (Name, Address, email address, Telephone, and Contact Person) and we will send a Customised Course proposal to ensure a smooth enrolment experience. An invoice for the Employer can also be raised if required. (Find More Here)
Booking with Deposit
Fees are discounted for a Limited period, therefore early booking is always advisable, you can book your course by paying as little as £100 Deposit* specially if you are not ready to start your course now. Therefore, even when the course fee increases it does not affect you. When you book with a deposit, we can book your place for 6 months from the payment date. If you start the course within 6 months of the booking the deposit amount will be deducted from the total Course fees.
Click Here to book with a deposit.
*Please note, all deposit payments are non-refundable.
If you have further questions about the course please complete the “Get Course Information Kit” form.
On completion, you should receive an email with the updated course fee information & available Course start dates. One of our course advisors will also be in touch to check whether you require any further support.
Additional Fees:
AAT Registration Fees – Payable to AAT within 4 weeks of enrolment:
• Level 3 Diploma in Accounting - One-off registration fee - £235
• Level 4 Diploma in Professional Accounting - One-off registration fee - £251
If you add the AAT Registration at the checkout, we will issue a payment code, which you can use to register with AAT without directly paying to AAT.
AAT Fees are subject to change, please check on the AAT website for current fees, all fees are correct at the time of publication.
Exam Fees are not included in the course fee, please Click Here to find the current exam fees.
If you add the exam package at the checkout, you will get exam credits which you can use to book exams with us at London centre or to sit exams Remotely from home.
The course fee for the AAT professional-level accounting course varies depending on the study method chosen. You may pay for the course fees in the following ways:
- Self Funded
- Private Education Loan
- Employer Funded
Please fill out the “Get Course Information Kit” form on this page. One of our specialist course advisers will get back to you within 24 hours.
In addition to the tuition fee, students will need to register with AAT and pay registration, exams, and skill test fees. For more details please visit the AAT website.
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