Apprenticeship assessment status updates

The Level 2 trailblazer group revised the standard, and on 1 July 2024 version 1.4 opened for registrations. More details on the standard can be found on in the apprenticeship standards section, and on the Skills England website.

If you have learners wanting to transfer from v1.3 on to this current version complete the transfer request form (PDF) and email it to the EPA team on epa@aat.org.uk.

Scheduling of assessments for this standard will go live on 20 January 2025. The interview must be attempted before BESY can be booked.

October 2024: Transfer Requirements

If you’re considering  transferring apprentices  to version 1.4, the Skills England transfer requirements indicate that:

• Apprentices must be on-programme for a minimum of 12-months. Where an apprentice transfers, the combined duration on the legacy and revised standards must meet this requirement.
• Apprentices should only be transferred if they are more than six-months from their expected Gateway date.
• Apprentices must not have engaged with any element of the previous standard’s End Point Assessment.

If you have learners wanting to transfer from v1.3 on to complete the transfer request form (PDF) and email it to the EPA team at epa@aat.org.uk.

October 2023

The following updates were made to the in-tray assessment following feedback and quality assurance reviews:

• Terminology changes to bring the assessment in line with Qualifications 2022 terminology.
• Removed these task aspects:
  • Task 1c: classify income and expenditure as capital or revenue income and expenditure
  • Task 5d: identify the purpose and users of routine customer, supplier and general ledger accounting reports. However, reporting remains a feature of task 7 when assessing the differences between financial and management accounting.
• Introduced task aspects:
  • Task 1c now requires students to classify income, expenses and capital
  • Task 5d now requires students to demonstrate an understanding of digital bookkeeping systems.

23 June 2023

Skills England made the following updates to the standard:

• The in-tray assessment pass mark is now 70%.
• Failed assessment methods must be resat or retaken within six months  from the EPA outcome notification; otherwise, the entire EPA must be resat or retaken in full.

The trailblazer group revised the standard and, on 1 August 2023, version 1.2 opened for registrations. 

More details on the revised standard can be found in the apprenticeship standards section, and on the Skills England website.

Registration closed

Registration on this version of the standard closed on 30 September 2024

Apprentices already registered on the standard can continue through gateway, sit their end-point assessment and achieve their apprenticeship.

September/October 2023: Advanced Diploma synoptic (ADSY) updates

The following changes were made following the withdrawal of AQ2016 and the launch of AQ2022.

• The assessment was reduced from six tasks to five through the removal of task 2
• Terminology and relevant formulas were updated to align with AQ2022 standard
• The amount of ethics content assessed was reduced
• The following topics were removed:
  • limiting factor
  • long term decision-making changed to partnerships
  • units of production depreciation
  • JIT inventory control
  • LIFO
  • funding of non-current assets
  • recording cost information using process costing.
• Revised live assessments are available on demand on ATLAS Cloud.
• Read the updated End Point Assessment specification (PDF).
• Practice assessments are available through the AAT Lifelong Learning Portal.
• These changes were discussed in SummingUp Live in June 2023.

Registration status

Version 1.2 opened for registrations on 8 June 2025 and is the current live Professional Accounting Technician apprenticeship standard.

Launch of the Level 4 Diploma for Professional Accounting Technicians (L4 PAT)

The launch of the Level 4 Diploma for Professional Accounting Technicians (L4 PAT) from 1 September 2026 does not change the end-point assessment requirements for apprentices registered on the Level 4 Professional Accounting Technician apprenticeship standard (v1.2).

Apprentices registered on the Level 4 apprenticeship can continue their apprenticeship journey as normal. Where an apprentice transfers to L4 PAT as part of their on-programme learning, they will complete the qualification before progressing through gateway and completing the existing Level 4 EPA v1.2 assessment requirements.

Transitional Arrangement

Transitional arrangements are available for apprentices transferring to L4 PAT while completing the Level 4 EPA v1.2 apprenticeship.

For example:

• apprentices who achieve both the Professional Discussion (PAPD) and Role Scenario (PARS) assessments may be eligible for specific transfer arrangements relating to the Audit pathway
• learners who achieve a combined PAPD and PARS average of 70% or above, alongside either the Audit Top-up assessment (AUTU) or Q2022 Audit and Assurance (AUDT), may be eligible for direct transfer to Audit and Internal Controls (ATIC)

Further details on the transitional arrangements available for apprentices transferring to L4 PAT can be found on the Level 4 Diploma for Professional Accounting Technicians timeline page.

Apprentices can also use the AAT Exemption Checker to identify exemptions and transitional arrangements applicable to their individual circumstances.

Registration Closed

Registration on this version of the standard closed on 8 June 2025

Apprentices already registered on the standard can continue through gateway and complete their end-point assessment requirements in line with the published assessment plan. 

September 2023: Professional Diploma Synoptic (PDSY) updates

The following changes were made following the withdrawal of AQ2016  and the launch of AQ2022.

• The assessment was reduced from six tasks to five. It still has a maximum of 100 marks available for the assessment
• Task 2 was removed as it primarily assessed AQ2016 Management Accounting: Budgeting (MABU) unit. As a result, the content previously assessed under learning outcomes 3 and 4 of AQ2016 MABU unit is no longer assessed
• Revised live assessments are available on demand on ATLAS Cloud
• Read the updated End Point Assessment specification (PDF)
• Practice assessments are available through the AAT Lifelong Learning Portal
• These changes were discussed during SummingUp Live in June 2023.