The Standards & Assessments Guidelines

The AAT accounting and payroll qualifications are based on national occupational standards (NOS) that are set by the Financial Sector Skills Council (FSSC).

If you wish to pass your qualification, it is important that you refer to the standards for every learning area/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 standards for each learning area/unit guidance notes. You can download these here for:

Foundation (NVQ/SVQ Level 2)

 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 33 - MAC Guidance

 PEV, PCR & MAC support booklet

 Management accounting and written tasks (part 1)

 Management accounting and written tasks (part 2)

 Unit 10 Guidance notes and standards

 Unit 11 - DFS Guidance

 DFS and written tasks

 Unit 13 - DFSL Guidance

 Unit 13 - reasons for choosing DFSL

 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

Payroll Adminstration (Level 2 Certificate in Payroll Administration (QCF)

 Payroll 2003 an overview

 Unit 71 - MER Guidance

 Unit 72 - AGP Guidance

 Unit 73 - DNP Guidance

Payroll (Level 3 Certificate in Payroll Administratio n (QCF)

 Unit 74 - MPF Guidance

 Unit 75 - CYE Guidance

 Unit 76 - Maintaining working relationships with external bodies