I want to be an accountant
See what you can achieve with an AAT accounting qualification
I want to be an accountant
See what you can achieve with an AAT accounting qualification
AAT’s highly established, industry recognised accounting qualifications consist of three levels – Level 2, Level 3 and Level 4 (SCQF Level 6, 7 and 8 in Scotland).
Through each qualification you’ll learn practical skills to prepare you for the workplace, from basic finance administration skills through to preparing final accounts and complex management accounting tasks. In addition, you’ll build skills across business areas including communication, technology, ethics and sustainability, gaining an understanding of the role and importance of these in the modern world.
Level 2 Certificate in Accounting
The Level 2 qualification covers basic accounting principles and techniques, from costing and double-entry bookkeeping to an understanding of purchase, sales and general ledgers.
The Level 2 certificate will suit you if:
- you work in accounts and would like a formal qualification
- you’d like to gain new skills to help develop or change your career
- you’re a school leaver looking for an introduction into accounting and finance.
Topics covered include:
- processing payments and receipts
- preparing invoices
- completing bank reconciliations
- providing information on actual and budgeted cost and income
- skills required to work effectively in finance.
What kind of job could I get with this qualification?
- Accounts Administrator
- Accounts Assistant
- Accounts Payable Clerk
- Trainee Accounts Technician
What could I expect to earn?
The average salary for those studying the Level 2 Certificate in Accounting is:
Check out our AAT Salary Survey to find out how much you could earn.
The Level 2 certificate will suit you if:
- you work in accounts and would like a formal qualification
- you’d like to gain new skills to help develop or change your career
- you’re a school leaver looking for an introduction into accounting and finance.
Topics covered include:
- processing payments and receipts
- preparing invoices
- completing bank reconciliations
- providing information on actual and budgeted cost and income
- skills required to work effectively in finance.
What kind of job could I get with this qualification?
- Accounts Administrator
- Accounts Assistant
- Accounts Payable Clerk
- Trainee Accounts Technician
What could I expect to earn?
The average salary for those studying the Level 2 Certificate in Accounting is:
Check out our AAT Salary Survey to find out how much you could earn.
How will I be assessed?
All AAT assessments are practical computer-based assessments and can be scheduled on demand.
How will I be assessed?
All AAT assessments are practical computer-based assessments and can be scheduled on demand.
Level 3 Diploma in Accounting
The Level 3 qualification introduces more detailed financial tasks, including maintaining cost accounting records and the preparation of reports and returns. You’ll also master a range of accounting disciplines from ethical practices for accountants to advanced bookkeeping.
The Level 3 diploma will suit you if:
- you’ve completed the Level 2 qualification and want to build on your skills
- you’re already working in finance and you’d like formal recognition of your skills
- you’d like to apply for AAT associate bookkeeping membership as an AAT
- Bookkeeper (AATQB) or even become an AAT Licensed Bookkeeper.
Topics covered include:
- making provisions for doubtful and irrecoverable debts
- reconciling ledgers with the cash book
- the importance of professional ethics in the working environment
- analysing variances
- understand legislation requirements relating to VAT.
What kind of job could I get with this qualification?
- Assistant Accountant
- Audit Trainee
- Bookkeeper
- Credit Controller
- Payroll Supervisor
What could I expect to earn?
The average salary for those studying the Level 3 Diploma in Accounting is:
Check out our AAT Salary Survey to find out how much you could earn.
The Level 3 diploma will suit you if:
- you’ve completed the Level 2 qualification and want to build on your skills
- you’re already working in finance and you’d like formal recognition of your skills
- you’d like to apply for AAT associate bookkeeping membership as an AAT
- Bookkeeper (AATQB) or even become an AAT Licensed Bookkeeper.
Topics covered include:
- making provisions for doubtful and irrecoverable debts
- reconciling ledgers with the cash book
- the importance of professional ethics in the working environment
- analysing variances
- understand legislation requirements relating to VAT.
What kind of job could I get with this qualification?
- Assistant Accountant
- Audit Trainee
- Bookkeeper
- Credit Controller
- Payroll Supervisor
What could I expect to earn?
The average salary for those studying the Level 3 Diploma in Accounting is:
Check out our AAT Salary Survey to find out how much you could earn.

Level 4 Diploma for Professional Accounting Technicians
The Level 4 qualification enhances your skills further, covering complex accounting and finance topics and techniques. Once you’ve completed it, you’re not just moving forward, you’re stepping into your potential, building the capability, credibility and confidence that employers value and advanced pathways demand.
You’ll develop expertise in financial accounting, management accounting, tax and audit, while strengthening your ability to think strategically, analyse performance and influence business decisions. This is what truly sets you apart – not just the pace of your progress, but the strength, clarity and confidence you bring when you get there.

Level 4 Diploma for Professional Accounting Technicians
The Level 4 qualification enhances your skills further, covering complex accounting and finance topics and techniques. Once you’ve completed it, you’re not just moving forward, you’re stepping into your potential, building the capability, credibility and confidence that employers value and advanced pathways demand.
You’ll develop expertise in financial accounting, management accounting, tax and audit, while strengthening your ability to think strategically, analyse performance and influence business decisions. This is what truly sets you apart – not just the pace of your progress, but the strength, clarity and confidence you bring when you get there.
The Level 4 diploma will suit you if:
- you’ve completed the Level 3 qualification and would like to develop your skills to a professional level
- you’re already working in finance and would like to gain formal recognition to help you progress your career
- you’d like to go on to be an AAT Licensed Accountant (MAAT or FMAAT) or study for chartered status.
Topics covered include:
- drafting financial statements
- applying complex management accounting techniques
- analysing internal control systems as part of the audit process
- performing tax calculations for UK taxpayers and companies
- analysing and interpreting financial and accounting information to support decision making
- using complex business concepts and practices to improve organisational effectiveness and support sustainable business decisions.
What kind of job could I get with this qualification?
- Accountant
- Assistant Auditor
- Accounts Payable and Expenses Supervisor
- Assistant Financial Accountant
- Assistant Management Accountant
- Commercial Analyst
- Finance Adviser
- Junior Analyst
- Professional Accounting Technician
What could I expect to earn?
The average salary for those studying the Level 4 Diploma for Professional Accounting Technicians is £28,750
Check out our AAT Salary Survey to find out how much you could earn.
The Level 4 diploma will suit you if:
- you’ve completed the Level 3 qualification and would like to develop your skills to a professional level
- you’re already working in finance and would like to gain formal recognition to help you progress your career
- you’d like to go on to be an AAT Licensed Accountant (MAAT or FMAAT) or study for chartered status.
Topics covered include:
- drafting financial statements
- applying complex management accounting techniques
- analysing internal control systems as part of the audit process
- performing tax calculations for UK taxpayers and companies
- analysing and interpreting financial and accounting information to support decision making
- using complex business concepts and practices to improve organisational effectiveness and support sustainable business decisions.
What kind of job could I get with this qualification?
- Accountant
- Assistant Auditor
- Accounts Payable and Expenses Supervisor
- Assistant Financial Accountant
- Assistant Management Accountant
- Commercial Analyst
- Finance Adviser
- Junior Analyst
- Professional Accounting Technician
What could I expect to earn?
The average salary for those studying the Level 4 Diploma for Professional Accounting Technicians is £28,750
Check out our AAT Salary Survey to find out how much you could earn.

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