AAT Levels 3 & 4 in Accounting

Our combined AAT Level 3 Diploma and Level 4 Diploma in Accounting provides a structured, professional path for developing advanced finance and accounting skills. You'll build on core principles and then move into higher-level techniques in financial reporting, management accounting, tax, and strategic financial decision-making.

AAT Level 3

Unit 1 – Business Awareness

This unit builds a strong understanding of business structures and environments. You'll grasp how different business functions operate and the importance of professional ethics in accounting.

Unit 2 – Financial Accounting: Preparing Financial Statements

Gain practical skills in preparing financial statements by applying established accounting principles and mastering the preparation of core financial reports.

Unit 3 – Management Accounting Techniques

Learn to analyse financial data for internal decision-making and develop short-term planning and control techniques.

Unit 4 – Tax Processes for Businesses

Understand key tax principles affecting businesses and gain the skills to manage VAT and payroll processes promptly and effectively.

AAT Level 4

Mandatory Unit 1 – Applied Management Accounting

This unit uses financial data to support strategic planning, improve business performance, and control financial resources effectively.

Mandatory Unit 2 – Drafting and Interpreting Financial Statements

Learn how to draft financial statements for single companies and groups while applying international accounting standards and frameworks.

Mandatory Unit 3 – Internal Accounting Systems and Controls

Develop skills to evaluate and improve accounting systems and ensure robust internal controls across financial operations.

Optional Unit 1 – Business Tax

Learn how to manage business tax calculations and ensure compliance with tax legislation.

Optional Unit 2 – Personal Tax

Master the essentials of personal income, capital gains, and inheritance tax.

Optional Unit 3 – Audit and Assurance

Gain an understanding of the principles and processes behind auditing financial information.

Optional Unit 4 – Cash and Financial Management

Build strong financial management techniques to optimise an organisation's liquidity and funding.

Optional Unit 5 – Credit and Debt Management

Learn how to manage credit effectively and reduce financial risk within an organisation.

The AAT Level 3 and 4 combined training course is designed to fit around your lifestyle and study goals. Most students complete the Level 3 Diploma in around 9 to 12 months, with 15 months' access to the course. The Level 4 Diploma typically takes 12 to 15 months to complete, and you'll have 18 months' access to the learning platform.

You can study at your own pace, take breaks when needed, and complete both levels in the way that is best for you.

For AAT Levels 3 & 4, you'll complete a series of computer-based assessments designed to test the skills and knowledge you've developed across both levels. Here are the exam types you'll be taking at each level:

• Level 3: Four objective tests
• Level 4: Three objective tests from mandatory units and two objective tests from optional units

Level 3 exam durations:

• Business Awareness – 150 mins
• Financial Accounting: Preparing Financial Statements – 150 mins
• Management Accounting Techniques – 150 mins
• Tax Processes for Businesses – 90 mins

Level 4 exam durations:

• Mandatory Unit – Applied Management Accounting: 150 mins
• Mandatory Unit – Drafting and Interpreting Financial Statements: 150 mins
• Mandatory Unit – Internal Accounting Systems and Controls: 150 mins
• Optional Unit – Business Tax: 150 mins
• Optional Unit – Personal Tax: 150 mins
• Optional Unit – Audit and Assurance: 150 mins
• Optional Unit – Cash and Financial Management: 120 mins
• Optional Unit – Credit and Debt Management: 120 mins

Once you've completed your exams, the raw marks per exam are converted into a percentage and weighted according to the unit assessment within the qualification, providing an overall grade.

Here's the weighted contribution of each exam:

Level 3 Diploma in Accounting

• Business Awareness: 15%
• Financial Accounting: Preparing Financial Statements: 40%
• Management Accounting Techniques: 30%
• Tax Processes for Businesses: 15%

Level 4 Diploma in Professional Accounting

• Applied Management Accounting: 30%
• Drafting and Interpreting Financial Statements: 20%
• Internal Accounting Systems and Control: 20%
• Optional Unit 1: 15%
• Optional Unit 2: 15%

You must score at least 70% overall to receive your qualification.

• Passing Scores:
• Distinction: 90–100%
• Merit: 80–89%

You can take these exams via remote invigilation or at AAT-approved test centres. You must become an AAT member to sit the exams, with student membership and exam fees separate from the course price.

e-Careers delivers the AAT Levels 3 & 4 Accounting course entirely online, offering a flexible learning experience that fits around your schedule. Whether you prefer working independently or joining live Tutor-led sessions, you can study in a way that suits your learning preferences.

With full online access across your computer, tablet, or mobile device, you can progress through the course at your own pace while receiving expert support every step. You're now in control of how you study with full support whenever needed.

We ensure you have everything you need to succeed throughout your AAT Levels 3 and 4 studies. In both qualification levels, you'll have full access to expert support and comprehensive resources designed to help you achieve your qualification.

Our AAT Level 3 and 4 combined courses include:

• Live Online Sessions: Weekly Tutor-led lectures and revision sessions with recordings available for flexible learning.
• Study Materials: Access to study resources, including Kaplan study guides, exam kits, workbooks, mock exams, and question banks via eLearning.
• Hardcopy textbooks: Kaplan hardcopy study books delivered directly to your door.
• Industry-Leading eLearning: Easy-to-use learning platform with all the support and resources you need to study effectively.
• Unlimited Tutor Support: Get direct access to seasoned accounting experts, including AAT's Tutor of the Year 2024.

• Interest-free finance available – Spread the cost with flexible plans.
• Price-match guarantee.
• Choose a plan that suits your budget and start immediately.

Note: AAT Student Membership and exam fees are separate from the course price