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THE ASSOCIATION OF ACCOUNTING TECHNICIANS (AAT)

The AAT was set up in 1980 by the 5 largest Accountancy organizations in the UK to provide a recognized qualification and membership body. The AAT can be obtained by taking examinations supervised by the British Council and is the same diploma a student would receive in the UK. As with CAT, anyone can apply for the AAT and depending on qualifications, students can e exempt from certain papers.

Career Prospects

As the AAT is highly recognized in all areas of the financial spectrum, students can easily find work in accounting support positions.

Entry Requirements

You must normally be aged 16 or above. If you have no qualifications you will be expected to complete all 3 stages of the exams. Students who have any relevant qualification may be exempt from one paper.

Completion of the AAT will offer an automatic transfer from the Foundation stage.

Entry Requirements

You must normally be aged 16 or above. If you have to qualifications you will be expected to complete all 3 stages of the exams. Students who have any relevant qualifications may be exempt from some papers

Completion of the AAT will offer an automatic transfer from the foundation stage.

The AAT Exams

The examinations are split into three stages:

  1. Foundation Stage
  2. Intermediate Stage
  3. Technician Stage

 Foundation Stage

UNIT

DESCRIPTION

ASSESSMENT

1

Recording Cash Transactions*

Devolved

2

Recording Credit Transactions*

Devolved

3

Recording Payroll Transactions

Devolved

19

Data Processing

Devolved

21-25

Office Practice

Devolved

 

A single 3-hour Central Assessment covers both the cash and credit units.

 

Intermediate Stage

UNIT

DESCRIPTION

ASSESMENT

4

Financial Accounting

Devolved and Central

5

Cost Accounting

Devolved and Central

6

Reports and Returns

Devolved

20

Information Technology

Devolved

 

Technician Stage

UNIT

DESCRIPTION

ASSESMENT

7

Management Accounting

Central

8

Budgetary Control

Central

9

Management Accounting Systems

Devolved or Project

10

Financial Accounting

Central

15

Investment Appraisal

Devolved

16

Auditing

Devolved or Project

17

Business taxation, or

Devolved

18

Personal Taxation

Devolved

After passing the above stages and completing one year of work experience, graduates can use the designatory letters MAT (Member of Accounting Technicians) after their name.

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