Approval to deliver the Level 4 Diploma for Professional Accounting Technicians
If you're planning to deliver the Level 4 Diploma for Professional Accounting Technicians (L4PAT), your training provider's main contact will need to submit an approval request.
This requirement applies to all training providers, including those already approved to deliver the Q2022 Level 4 Diploma in Professional Accounting.
Once approved, you should not undertake any formal teaching or learning prior to the operational start date of 1 September 2026.
If you do so, you will be at risk of sanctions, as you'd be approved to offer the qualification only from Tuesday 1 September. For example, if teaching and learning did take place and there were then complaints about the teaching or failing of assessments, and we were aware of this, it would highlight to the regulator that we allowed this practice to take place and put at risk AAT's compliance.
For guidance and clarification, this example list defines activities that do not constitute formal delivery, and those that do constitute formal delivery. You should review these to ensure internal alignment.
These are provided as examples, not as an exhaustive list.
Activities permitted prior to 1 September 2026 (not formal delivery)
These activities are administrative, preparatory, or low intensity engagement that do not teach or assess the L4PAT curriculum content.
Administrative and onboarding
Application for and enrolment onto L4PAT.
Course induction sessions.
Ordering and distributing course books.
Completing diagnostic or initial skills assessments.
Conducting prior learning checks.
Setting up access to virtual learning environment (VLE) or learning management system (LMS) platforms.
Confirming timetables and delivery schedules.
Non unit-specific study skills or time management workshops, etc.
Preparation and early engagement
Providing access to course materials (including pre-recorded lectures).
Prereading or familiarisation with study resources.
Providing study planners or learning checklists.
Orientation on how to navigate delivery platforms or use learning tools (for example LMS walkthroughs).
Diagnostic quizzes for confidence checking.
Icebreaker or cohort building activities.
Responding to learner queries.
General accounting refreshers not mapped to L4PAT unit content.
Classroom or live online non content-specific webinars or drop in sessions (for example expectations, study approach).
Apprenticeship progress reviews linked to knowledge, skills and behaviours but not specifically mapped to L4PAT qualification learning outcomes.
Guided walkthroughs of L4PAT qualification specifications for familiarisation.
Activities not permitted prior to 1 September 2026 (formal delivery)
Formal delivery includes any structured teaching, assessment or guided learning directly related to L4PAT. This includes:
- structured classroom delivery
- live online structured delivery
- scheduled tutorials or workshops that teach L4PAT content
- guided worked examples based on unit learning outcomes
- unit-specific revision sessions
- structured exam preparation sessions that include teaching L4PAT content.
