Guidance material for AAT assessments
The AAT's Assessors have prepared detailed guidance to assist centres in teaching all units of the AAT accounting qualification, and the AAT payroll qualification. For each unit the guidance notes detail the performance requirements, the assessment strategy and possible assessment methods for each unit.If you have any feedback about these guidance notes, please e-mail exams@aat.org.uk
Please note that the file(s) available to download on this page are in PDF format, and you will need Adobe Acrobat in order to read them. If you do not have Adobe Acrobat installed on your computer, you can get it by clicking the logo below.
Foundation stage (NVQ/SVQ Level 2)
RIR Recording Income and Receipts
MRP Making and Recording Payments
ITB Preparing an Initial Trial Balance
IMC Supplying Information for Management Control
WWC Working with Computers*
HSPWE Contribute to the Maintenance of a Healthy, Safe and Productive Working Environment**
APE Achieving Personal Effectiveness
IT aspects of units 1-4 RIR, MRP, ITB, IMC
Intermediate stage (NVQ/SVQ Level 3)
FRA Maintaining Financial Records & Preparing Accounts
ECR Recording and Evaluating Cost Information
PRR Preparing Reports and Returns
WWC Working with Computers*
HSPWE Contribute to the Maintenance of a Healthy, Safe and Productive Working Environment**
Technician stage (NVQ/SVQ Level 4)
PEV Contribute to the Management of Performance and the Enhancement of Value
PCR Contributing to the Planning and Allocation of Resources
MSAP Managing Systems and People in the Accounting Environment
DFS Drafting Financial Statements (Accounting Practice,Industry and Commerce)
DFSC Drafting Financial Statements (Central Government)
DFSL Drafting Financial Statements (Local Government)
DFSH Drafting Financial Statements (NHS)
CMCC Cash Management and Credit Control
ECPA Evaluating current and Proposed Activities
IAP Implementing Auditing Procedures
BTC Preparing Business Taxation Computations
PTC Preparing Personal Taxation Computations
HSPWE Contribute to the Maintenance of a Healthy, Safe and Productive Working Environment**
Tips on Unit 10 (Technician project)
International Standards on Auditing (UK & Ireland) ISAs - & unit 17 "Implementing Auditing Procedures" 
Unit 18 - BTC guidance (FA2007)
Unit 19 - PTC guidance (FA2007)
**The WWC unit can be completed at either Foundation or Intermediate stages
**The HSPWE unit can be completed at any stage of the qualification
Payroll (NVQ/SVQ Level 2)
Unit 71 - Maintaining Employee Records
Unit 72 - Ascertaining Gross Pay
Payroll (NVQ/SVQ Level 3)
Unit 74 - Managing the Payroll Function
Unit 75 - Completing Year End Procedures
Unit 76 - Maintaining Working Relationships With External Bodies