The Standards & Assessments Guidelines

The AAT accounting and payroll qualifications are based on standards that are set by a government body called the Accountancy Occupational Standards Group (AOSG).

If you wish to pass your qualification, it is important that you refer to the standards for every unit that you study.

The standards guidelines outline exactly what is assessable in all AAT exams and simulations. The full list of Standards can be found here.

Before doing any AAT assessment you should be sure that you have a firm grasp of the relevant standards.

The AAT's assessors interpret the AOSG's standards for each unit in the NVQ/SVQ guidance notes. You can download these here for:

Foundation (NVQ/SVQ Level 2)

IT aspects of units 1-4 RIR, MRP, ITB, IMC


Unit 1 - RIR Guidance

Unit 2 -  MRP Guidance

 Unit 3 - PLB Guidance

Unit 4 - IMC Guidance

Unit 21 - WWC Guidance

NB: The WWC unit can be completed at either Foundation or Intermediate stages

 

Unit 22 - HSPWE Guidance

NB: The HSPWE unit can be completed at any stage of the qualification.

Unit 23 - APE Guidance

Unit 30 - IAC Guidance

Unit 31 - AWS Guidance


Intermediate (NVQ/SVQ Level 3)

Unit 5 - FRA Guidance

Unit 6 - ECR Guidance

Unit 7 - PRR Guidance

Unit 21 - WWC Guidance

NB: The WWC unit can be completed at either Foundation or Intermediate stages.

 

Unit 22 - HSPWE Guidance


NB: The HSPWE unit can be completed at any stage of the qualification.

Unit 32 - PET Guidance

 

Technician (NVQ/SVQ Level 4)

Unit 8 - PEV Guidance

Unit 9 - PCR Guidance

Unit 10 - MSAP Guidance

Tips on Unit 10 (Technician project)

Unit 11 - DFS Guidance

Unit 12 - DFSC Guidance

Unit 13 - DFSL Guidance

Unit 14 - DFSH Guidance

Unit 15 - CMCC guidance

Unit 17 - IAP Guidance

Unit 17 - IAP Update

International Standards on Auditing (UK & Irelance) ISAs - & Unit 17 "Implementing Auditing Procedures"

Unit 18 - BTC Guidance

Unit 19 - PTC Guidance

Unit 22 - HSPWE Guidance

Unit 33 - MAC Guidance

 

Payroll (NVQ/SVQ Level 2)

Unit 71 - MER Guidance

Unit 72 - AGP Guidance

Unit 73 - DNP Guidance

 

Payroll (NVQ/SVQ Level 3)

Unit 74 - MPF Guidance

Unit 75 - CYE Guidance

Unit 76 - Maintaining working relationships with external bodies