Level 4 Diploma for Professional Accounting Technicians: timeline and resources
Evolve and be future ready with skills built for impact
The role of accounting technicians is evolving – it’s beyond number crunching. They tell stories, communicate clearly, and influence decisions across organisations.
The AAT Level 4 Diploma for Professional Accounting Technicians equips students with job-ready skills through the six core themes embedded within the qualification:
- Regulation
- Ethics
- Sustainability
- Digital innovation
- Communication
- Equity, diversity, inclusion and belonging (EDIB).
Future-focused. Employer-ready. Real-world skills.
This is a future-ready qualification with confidence – the updated Level 4 Diploma for Professional Accounting Technicians is approved as a Higher Technical Qualification (HTQ) in England and is built with employers to meet real industry needs.
See the benefits, eligibility and funding information for HTQs.
Comprehensive curriculum: All units are now mandatory to ensure students acquire essential core skills in pivotal areas of accounting.
Innovative assessment design: Assessments are now fully computer-marked: making the process faster and more consistent but ensuring the robustness and quality you expect from AAT is maintained.
A bold new student experience: Designed with students and tutors, powered by insight, and built for success through the perfect balance of essentials and inspiration.
Accessible and flexible design: Students can sit assessments at a time and place that suits them.
| 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 webinar for training providers 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:
|
| 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. Withdrawal communications for Q2022 Level 4 Diploma in Professional Accounting will be sent to all students. Transitional arrangements will be published. |
| 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:
|
| October 2026 | 1 October 2026: Phase 2 assessments go live:
|
| 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. |
Transitional arrangements
Transitional arrangements exist to allow students 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 students 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.
Please note that fees will apply to transitions. These will be confirmed in the coming weeks.
| 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.
Transitioning from AQ2016 qualifications to Q2022
We can only accept transitions from one qualification standard. This means assessments completed under AQ2016 will not transition to the Level 4 Diploma for Professional Accounting Technicians.
If this applies to you, we encourage you to continue and complete your current Q2022 qualification to avoid losing progress.
Completion encouraged: Students currently doing their Level 4 qualification will be encouraged to complete it where possible.
Alternative options available: If completing the current Level 4 qualification isn’t possible, transitional arrangements will be available.
Unit transfer possibility: In some cases, students may be able to transfer results from current units to similar units in the new updated qualification.
Time-limited transfers: These transfer options will be strictly time-limited.
