AAT Level 4 Diploma for Professional Accounting Technicians: timeline and delivery 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.

Future-focused. Employer-ready. Real-world skills.

Deliver 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. 

As a training provider you’ll be key to its delivery, and we’ll support you with all the resources, guidance and training you need. Start preparing today and lead the way in shaping tomorrow’s accounting talent.

See the benefits, eligibility and funding information for HTQs.

Qualification timeline

DateMilestone
March 2024Consultation begins.
February 2025Submission for HTQ status made to Skills England.
August 2025HTQ status approved.
October 2025

17 October 2025: A SummingUp Live webinar is held to discuss what HTQ approval means, an overview of the qualification, how AAT is forming the support offer, and Lifelong Learning Entitlement.

Watch the webinar on demand.

November 2025

21 November 2025:

  • The SummingUp Live webinar "What’s next for the Level 4 Diploma for Professional Accounting Technicians" will be held. Register for the webinar.
  • Publication of qualification specification.
  • Publication of Practice Assessment 1 for:
    • Financial Accounting (FNAC)
    • Management Accounting (MNAC)
    • Advanced Business Awareness (AVBA).
  • Publication of Principles of Taxation practice assessment 1 (Finance Act 2025)
  • First withdrawal communications for Q2022 Level 4 Diploma in Professional Accounting sent to UK-based training providers.
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.

Transitional arrangements will be published.

Withdrawal communications for Q2022 Level 4 Diploma in Professional Accounting will be sent to all students.

February–March 2026

Launch events and roadshows begin: dates and locations to be confirmed.

If you're interested in hosting us, let us know: email communities@aat.org.uk.

August 202631 August 2026: Registration closes for Q2022 Level 4 Diploma in Professional Accounting.
September 2026

1 September 2026:

  • First teaching and registrations.
  • Phase 1 assessments go live:
    • Financial Accounting
    • Management Accounting.
October 2026

 1 October 2026: Phase 2 assessments go live:

  • Audit and Internal Controls
  • Advanced Business Awareness.
January 202725 January 2027: Principles of Taxation assessment under Finance Act 2026 goes live.
July 202831 July 2028: Last assessment date for Q2022 Level 4 Diploma in Professional Accounting.
October 202831 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 AccountingTransitional arrangement*NEW* Level 4 Diploma for Professional Accounting Technicians
Drafting and Interpreting Financial Statements (90 GLH)Achieved % directly transfersFinancial Accounting (80 GLH)
Applied Management Accounting (120 GLH)Achieved % directly transfersManagement 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 / PNTAPrinciples of Taxation (75 GLH)
Credit and Debt Management (60 GLH) / Cash and Financial Management (60 GLH)No transferNo equivalent 
No equivalent No transferAdvanced 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 your students, we suggest you encourage them to continue and complete their current Q2022 qualification to avoid losing progress.