Overview
AAT (the Association of Accounting Technicians) is a UK professional body that awards accounting qualifications. Its accounting route has three stages: the Level 2 Certificate in Accounting, the Level 3 Diploma in Accounting and the Level 4 Diploma for Professional Accounting Technicians. AAT also offers Level 1 awards and bookkeeping and business skills courses, which this page does not cover.
You study with a training provider, such as a college or private trainer, and register with AAT for the assessments. Typical job roles run from accounts administrator at Level 2 to senior bookkeeper, cost accountant or tax supervisor at Level 4.
Who can apply
AAT says you can start with whichever qualification suits your existing skills and experience. AAT recommends a good standard of English and maths for the best chance of success.
If you already hold relevant finance or accounting qualifications from the last six years, or an accounting or finance degree, you may be able to claim exemptions from some units. See the exemptions notes below.
Levels or stages
Level 2 Certificate in Accounting
Introduces double-entry bookkeeping, basic costing and the purchase, sales and general ledgers.
Four units, each weighted toward the final grade: Introduction to Bookkeeping (25%), Principles of Bookkeeping Controls (25%), Principles of Costing (20%) and The Business Environment (30%).
Most learners take about a year, and some finish in six months.
Level 3 Diploma in Accounting
Builds skills in bookkeeping and financial reporting. It can be used as a route to AAT bookkeeping membership (AATQB).
Four units: Business Awareness (15%), Financial Accounting: Preparing Financial Statements (40%), Management Accounting Techniques (30%) and Tax Processes for Businesses (15%). The tax unit covers VAT and payroll compliance.
Typically about a year, and sometimes as short as six months.
Level 4 Diploma for Professional Accounting Technicians
Covers more complex accounting and finance, and can be used as a route to AAT full membership (MAAT).
Five mandatory units: Financial Accounting (25%), Management Accounting (25%), Audit and Internal Controls (15%), Principles of Taxation (15%) and Advanced Business Awareness (20%).
Financial Accounting covers limited-company financial statements under international standards. Principles of Taxation covers income tax, National Insurance, Capital Gains Tax and Corporation Tax.
Six themes run through the units: sustainability, ethics, digital innovation, communication, regulation, and equity, diversity and inclusion.
Typically 12 to 18 months.
AAT's fees page says registrations for the older Level 4 Diploma in Professional Accounting are closed, with a last assessment date of 31 July 2028.
Marking and results
Each unit is assessed separately, and the percentages above show how much each unit counts toward the grade. The exemptions page says synoptic assessments cannot be exempted. AAT's pages do not set out detailed pass marks or the format of the assessments, so check the current specification for the qualification you are taking.
Fees
As listed on AAT's fees page in 2026, these are the charges for UK learners. Learners outside the UK pay registration fees that vary by country.
| Qualification | AAT registration | Assessment fees |
|---|---|---|
| Level 2 Certificate in Accounting | £187 | £67, £67, £67 and £72 for the four units (£273 in total) |
| Level 3 Diploma in Accounting | £244 (£101 if you are already an AATQB member) | £67 per unit, four units |
| Level 4 Diploma for Professional Accounting Technicians | £258 (£115 if you are already a bookkeeping member) | £69 per unit, five units (£345 in total) |
Training provider fees are separate and vary. AAT's pages give typical ranges of £600 to £2,000 for Level 2, £900 to £2,000 for Level 3 and £1,000 to £3,000 for Level 4.
An exemption costs the same as the assessment it replaces: £67 at Levels 2 and 3, and £69 at Level 4.
How to apply
Choose a training provider and a qualification. You can study by distance learning, blended learning or in a classroom.
Register with AAT, paying the one-off registration fee for the qualification.
Sit the unit assessments through your provider as you complete each unit.
If you want exemptions, check your eligibility with AAT's exemptions checker, send scans of your certificates to AAT, and pay the exemption fee.
Funding support depends on your age, location and circumstances. Options include apprenticeships, the AAT Bursary, Advanced Learner Loans in England and schemes run by the Scottish, Welsh and Northern Ireland governments.
After the exam
Level 3 can lead to AAT bookkeeping membership (AATQB), and Level 4 can lead to full membership (MAAT). Progression from Level 2 to Level 3 and then Level 4 is the usual route.
You can claim exemptions only for qualifications gained within the last six years or for a relevant degree. You cannot claim an exemption for a whole level, and exemptions can cover at most half of a level.
FAQs
Do I need to pass Level 2 before starting Level 3?
No. AAT says you can start with any qualification that fits your skills and experience. It does recommend a good standard of English and maths.
Can I skip units if I already have an accounting qualification?
Possibly. Relevant qualifications from the last six years, or an accounting or finance degree, may give you exemptions. They can cover at most 50% of a level, never a whole level, and each exemption carries a fee.