Qualification specifications and outlines
AAT qualifications are recognised and valued by employers as vocational and technical qualifications that prepare students for the world of work and for working specifically in accountancy and finance roles.
Qualification specifications are provided for Qualifications 2022 (Q2022), available for first teaching since 1 September 2022.
AAT accounting qualifications
- 603/6338/1 – AAT Level 2 Certificate in Accounting
- 603/6337/X – AAT Level 3 Diploma in Accounting
- 603/6339/3 – AAT Level 4 Diploma in Professional Accounting
Qualification specifications, purpose statements and letters of support
We want to make training providers' experience of delivering our qualifications as engaging and easy as possible. The specification document contains everything you need to know about the qualification, and should be used by everyone involved in planning, delivery and assessment.
AAT Level 1 Award in Bookkeeping
The AAT Level 1 Award in Bookkeeping has been available for first teaching since 1 September 2022.
The purpose of this qualification is to provide students with a basic introduction to the bookkeeping skills necessary for entry level roles. Student will develop practical accountancy skills in manual bookkeeping tasks and an understanding of the associated documents and the role of a bookkeeper.
This qualification comprises one unit and had a total of 75 guided learning hours.
Download the Level 1 Award in Bookkeeping qualification specification (PDF)
AAT Level 1 Award in Business Skills
The AAT Level 1 Award in Business Skills has been available for first teaching since 1 September 2022.
The purpose of this qualification is to introduce students to the basic numeracy skills to support everyday business activities and to develop their employability skills.
This qualification comprises two units and has a total of 75 guided learning hours.
Download the Level 1 Award in Business Skills qualification specification (PDF)
AAT Level 2 Certificate in Accounting
The AAT Level 2 Certificate in Accounting has been available for first teaching since 1 September 2022.
The purpose of the AAT Level 2 Certificate in Accounting is to offer grounding in the core accounting knowledge and skills needed to progress either to employment or to further study. This qualification is suitable for young people who have just left school as well as for adults returning to work after a break or for anyone wishing to change career.
This qualification comprises four units that cover a range of foundation accounting and finance skills, and has a total of 255 guided learning hours.
The qualification specification outlines all the learning objectives and assessment requirements.
Download the Level 2 Certificate in Accounting qualification specification (PDF)
The qualification technical information (QTI) document provides technical information requirements for each unit within the qualification.
Download the Level 2 qualification technical information (QTI) (PDF)
The qualification Sample Assessment and Mark Scheme (SAMS) documents provide an indication of the question type and level of expected detail within the answer for the different question types.
Download the Level 2 Sample Assessment and Mark Scheme (SAMS) (PDF)
AAT Level 2 Certificate in Bookkeeping
The AAT Level 2 Certificate in Bookkeeping has been available for first teaching since 1 September 2022.
The purpose of the Level 2 Certificate in Bookkeeping is to ensure students have the solid bookkeeping skills necessary for most finance roles. Students will develop practical accountancy skills in the double-entry bookkeeping system and in using associated documents and processes, as well as dealing with VAT ad trail balances while developing their understanding of the relationship between various accounting records.
This qualification comprises two units that cover a range of foundation bookkeeping skills, and has a total of 115 guided learning hours.
Download the Level 2 Certificate in Bookkeeping qualification specification PDF)
The qualification technical information (QTI) document provides technical information requirements for each unit within the qualification.
Download the Level 2 qualification technical information (QTI) (PDF)
AAT Level 3 Diploma in Accounting
The AAT Level 3 Diploma in Accounting has been available for first teaching since 1 September 2022.
The purpose of the AAT Level 3 Diploma in Accounting is to provide students with the specialist knowledge and skills required for progressing either to employment in an accounting or finance role, or to enable progression to further education. This qualification offers technical training in accounting and is ideal for anyone wishing to pursue a career in accountancy and finance. By studying for this qualification students will acquire lifelong professional accountancy and finance skills.
This qualification comprises four units that cover a range of advanced accounting and finance skills, and has a total of 400 guided learning hours.
AAT Level 3 Certificate in Bookkeeping
The AAT Level 3 Certificate in Bookkeeping has been available for first teaching since 1 September 2022.
The purpose of the Advanced Certificate in Bookkeeping is to ensure that students have the advanced skills necessary to work in a bookkeeping role or to progress to higher level accountancy. Students will develop skills and knowledge required to complete complex bookkeeping transactions while gaining an understanding of the advanced bookkeeping principles and concepts, issues around indirect tax and how to prepare financial statements. This will all be learned within the context of the ethical issues that a bookkeeper may encounter in their professional life.
This qualification comprises two units that cover a more advanced level of bookkeeping skills, and has a total of 210 guided learning hours.
AAT Level 4 Diploma in Professional Accounting
The AAT Level 4 Diploma in Professional Accounting has been available for first teaching since 1 September 2022.
The purpose of the AAT Level 4 Diploma in Professional Accounting is to enhance the skills developed from the AAT Level 3 Diploma in Accounting qualification, enabling students to maximise opportunities in their current or new employment. By studying for this qualification students will acquire lifelong professional accountancy and finance skills.
This qualification comprises three mandatory units and two optional units from a choice of five, which cover complex accounting and finance tasks, and has a total of 390 guided learning hours.
Certificate in Accounting – SCQF Level 6
This is equivalent to the AAT Level 2 Certificate in Accounting, and to a Scottish Higher qualification.
AAT qualifications are included in the Modern Apprenticeship and Foundation Apprenticeship framework funded though Skills Development Scotland.
Diploma in Accounting – SCQF Level 7
This is equivalent to the AAT Level 3 Diploma in Accounting, and to a Scottish Higher National Diploma (HND).
It attracts £600 funding towards costs, an increase of £600.
Diploma in Professional Accounting – SCQF Level 8
This is equivalent to the AAT Level 4 Diploma in Accounting, and to a Scottish Higher National Diploma (HND).
It attracts between £1,049 and £1,124 funding towards costs.
AAT qualifications are included in the Modern Apprenticeship framework funded though Skills Development Scotland.
