On this page you can find a range of resources that have been created to introduce the qualifications and help you understand the changes and key details.
Qualification specifications
Our qualification specifications break down each of the qualifications into individual units, providing details on the required learning objectives for each unit and the assessment criteria. Below are the qualification specification documents for the accounting and bookkeeping qualifications.
- Level 1 Award in Bookkeeping (PDF)
- Level 1 Award in Business Skills (PDF)
- Level 2 Certificate in Bookkeeping (PDF)
- Level 2 Certificate in Accounting (PDF)
- Certificate in Accounting at SCQF Level 6 (Scotland) (PDF)
- Level 3 Certificate in Bookkeeping (PDF)
- Level 3 Diploma in Accounting (PDF)
- Diploma in Accounting at SCQF Level 7 (Scotland) (PDF)
- Level 4 Diploma in Professional Accounting (PDF)
- Diploma in Professional Accounting at SCQF Level 8 (Scotland) (PDF)
Transitional arrangements
If you have employees who were studying an AQ2016 qualification and didn't complete it before its withdrawal on 1 October 2023, they can continue on the Q2022 equivalent.
- Students wanting to register on the equivalent Q2022 qualification can to do so by either paying a one-off reduced registration fee, if they meet the eligibility criteria, or by paying the standard one-off registration fee. This will give them access to the new study support resources and the ability to sit assessments. There is no automatic transfer. Details of the Q2022 fees can be found in the Fees section below.
- For students registering on Q2022, results for assessments already achieved will be transferred at the percentage result achieved on the AQ2016 qualification. There are some exceptions to this where multiple AQ2016 units are combined into one Q2022 unit. More information is available on the Transitional arrangements document.
- We've created a Q2022 Transition tool to help you and your employees understand which assessments from AQ2016 will transfer over to the Q2022 equivalent.
- The option of recognition of prior learning (RPL) remains open, but these will be capped at 50% of the total assessments as per the exemption rules. However, it is not available for the Level 2 Business Environment synoptic assessment.
- No AAT achievements prior to AQ2016 (AQ2010, AQ2013 NVQ) will be recognised for transitioning to Q2022.
- For students who have failed an assessment, RPL or exemption applications will not be available for a period of two years from the date of the failed assessment.
Read the Transitional arrangements AQ2016 to Q2022 document (PDF) for full details.
Key themes
Four key themes, communication, ethics, sustainability and technology, have been introduced and embedded within the units for the new accounting qualifications. We've produced a key themes mapping document (PDF), demonstrating how these themes are covered within the qualifications and built upon as students work their way through the three levels.
We asked a selection of employers why they feel skills and knowledge across these areas are important. Watch the videos to see what they had to say.
Sample Assessment and Mark Schemes
The qualification Sample Assessment and Mark Scheme (SAMS) documents give you an indication of the question styles and level of detail expected for the different question types:
- Level 2 Certificate in Accounting – SAMS (PDF)
- Level 3 Diploma in Accounting – SAMS (PDF)
- Level 4 Diploma in Professional Accounting – SAMS (PDF).
Fees
Students studying one of the Q2022 qualifications don't pay an annual subscription. We replaced the annual fee with a one-off registration fee that gives students access to the qualification until they complete it or for the lifetime of the qualification, typically four to five years.
Students still receive a range of benefits to support their studies as well as the assurance that their qualifications are supported by the widely recognised AAT brand and endorsed by employers.
Download the fee list for the new qualifications (PDF)
Assessment platform
As part of the introduction of Qualifications 2022 we introduced a new assessment platform, ATLAS Cloud. All Q2022 qualifications are delivered on this platform.
Students will need to set up an account on ATLAS Cloud. They'll be asked to do this once their first assessment is scheduled. They'll need their password every time they log in, so it's important they make it memorable.
Future of AAT's End Point Assessments
All computer-based components of the End Point Assessments (EPAs) are hosted on ATLAS Cloud.
The Institute for Apprenticeships and Technical Education (IfATE) reviewed the Level 3 apprenticeship standard and published an updated version in June 2023. This new version, Level 3 Assistant Accountant apprenticeship v1.2, is now available for delivery and incorporates the AAT Level 3 Diploma in Accounting qualification as a mandatory element of the on-programme learning. The EPA for version 1.2 includes a computer based knowledge assessment and a professional discussion.
IfATE is planning to review the Level 4 apprenticeship standard and we'll keep you updated with progress on this.
Level 2: Accounts/Finance Assistant
The In-tray test remains the same and is available only for delivery on ATLAS Cloud.
Level 3: Assistant Accountant v1.1
The computer based element of the EPA for this standard is available on ATLAS Cloud.
Level 3: Assistant Accountant v1.2
The computer based element of the EPA for this standard is available on ATLAS Cloud.
Level 4: Professional Accounting Technician
The Level 4 review was not expected to be approved in time for a new computer based assessment, if required, to be developed by October 2023. We therefore made the existing Professional synoptic assessment available for delivery on ATLAS Cloud.
As the Professional Synoptic assessment doesn't form part of the Q2022 Level 4 Professional Diploma in Accounting, we are reviewing the availability of the assessment.
We will provide further updates as the reviews for both Level 3 and Level 4 progress. AAT is committed to offering the best EPAs for apprentices and we will work with you to ensure our EPAs meet the future needs of learners and employers as well as meeting our regulatory obligations to Ofqual.
