AAT Level 3 and 4 Combined

Our combined AAT Level 3 Diploma and Level 4 Diploma in Professional Accounting provides a structured, professional pathway for developing advanced finance and accounting skills. Your knowledge will build on core principles allowing you to then move onto 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 within and outside of the accounting function. You'll grasp how different organisation's accounting systems and business functions operate including the importance of professional ethics in accounting and enhanced operational control.

You'll build on the contract law studied at Level 2 by better understanding its relevance in business at higher levels. You'll study how external and internal environments affect successful business operations. This ensures you cover all the knowledge expected of a member of the Association of Accounting Technicians.

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 including advanced double entry bookkeeping.

Across the diploma and diploma in professional accounting you'll master the internal processes of financial reporting and accounting skills for financial management, credit control to ensure the credit control environment is healthily managing its working capital and cash flow.

Unit 3 – Management Accounting Techniques

Learn to analyse financial data for internal decision-making and develop short-term planning and control techniques. The Level 3 AAT qualification begins to move into learning management skills as well as daily operational skills.

Management accounting information is key to a business to manage its internal control systems and internal expenditure to maximise efficiency and profit. A key area of internal control is variance analysis whether actual outcomes performed is in line with budgeted expected outcomes

Unit 4 – Tax Processes for Businesses

The tax processes covered in the Diploma in Accounting AAT qualification, looks at all aspects of accounting for, preparing tax computations and reporting taxation outcomes to HMRC. You'll understand key tax principles affecting businesses whilst gaining the skills to manage VAT and payroll processes including national insurance contributions promptly and effectively.

AAT Level 4

Mandatory Unit 1 – Applied Management Accounting

This unit uses financial data and administrative requirements to support strategic planning, improve business performance, and control financial resources effectively using accounting principles. You will compute and provide management accounting information from accounting records. This enables accounting technicians to play a key role in assisting management decision-making for operational and future strategic planning.

Mandatory Unit 2 – Drafting and Interpreting Financial Statements

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

In the AAT Level 4 Professional Diploma in Accounting qualification you will draft and produce limited company accounts for individual companies plus consolidated financial statements for multiple divisions within organisations.

As you come to the end of your AAT online distance learning courses, you'll understand there is a need for more detailed and complex accounting disciplines necessary for managing finance within the legal framework

Mandatory Unit 3 – Internal Accounting Systems and Controls

The AAT accounting qualification offers a diverse range of accounting and management skills especially at the Level 4 Diploma in Professional Accounting stage.

The broad reach of the AAT qualification syllabus, touches or deeply delves into all aspects of business operations including data security. You will develop skills to evaluate and improve accounting systems to ensure robust internal controls across financial and business operations.

Optional Unit 1 – Business Tax

Learn how business tax calculations must meet compliance with tax legislation. Accounting technicians will prepare tax computations for income tax, capital assets and the full range of tax implications incurred by business.

Optional Unit 2 – Personal Tax

Association of Accounting Technicians will prepare tax computations for the submission of personal taxation, inheritance tax and capital gains tax.

In addition, you'll understand the essential accountancy law and legal processes associated with personal income tax, capital gains tax, and inheritance tax compliance.

Optional Unit 3 – Audit and Assurance

Gain an understanding of the principles and processes behind auditing financial information within the audit and assurance framework.

Optional Unit 4 – Cash and Financial Management

Build strong financial cash management techniques to optimise an organisation's liquidity and funding. This is achieved by ensuring timely cash receipts are managed monthly and cash budgets are set to maintain a solid and health cash flow. 

Optional Unit 5 – Credit and Debt Management

Learn how to manage an organisation's credit control processes effectively to reduce financial risk within an organisation. Business performance and growth is managed when businesses regularly assess credit risk including having a stringent process in place to grant credit. This is especially important in times of rapid growth to avoid the liquidity pitfalls of over-trading.

The AAT Association of Accounting Technicians Level 3 and 4 training courses are designed to seamlessly fit around your work and life commitments.

Our courses are designed to deliver a stress-free, flexible online learning environment where you can study at your own pace. The time available and wide variety of resources means our courses fits all learning styles naturally. You'll have 15 months course access to Level 3, which can typically be completed within 9 to 12 months, the Level 4 course includes 18 months access and can be completed within 12 to 15 months, giving you plenty of time to complete your studies without time pressure. The access to your Level 4 course will only start once you've completed your Level 3.

On completion of Level 4, you will become a licenced AAT Accountant and achieve professional MAAT status.

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 computer-based assessments
• Level 4: Three computer-based assessments from mandatory units and two computer-based assessments 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 an AAT-approved test centres. You must have AAT membership to sit the exams. AAT membership is a one off registration fee paid at each level of the AAT qualification. AAT student membership and exam fees are paid in addition to the course fees.

e-Careers delivers the AAT Levels 3 & 4 Accounting courses entirely online, offering a flexible learning experience that fits around your personal commitments and speed of learning. Whether you prefer to study independently through the recorded lectures or join the live Tutor-led classroom, you are assured that the vast range of learning resources available, allows your personal learning preferences to be met. 

With full online access via your computer, tablet, or mobile device, you can progress through the course at your own pace while receiving expert support as soon as you require it. At e-Careers, we make sure you are in control of your future success. 

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:

• Industry leading online course designed to seamlessly progress you through your studies
• Live Online Classroom: Weekly Tutor-led lectures including tutorials and exam-prep sessions - as if you were attending a college class.
• Recorded lectures: All classroom sessions are recorded and available to be played back on demand so you can study at a time that suits you. At level 4 you will also receive bite-sized recorded lectures interspersed within your interactive eLearning.
• Study Materials: Access Online interactive e-learning, lecture workbooks, videos and animations plus mock exams, PowerPoint presentations and additional question banks.
• Kaplan hardcopy Books: Kaplan Study Text books (Level 3 & 4) & Exam Kits (Level 4 only) delivered directly to your door. You'll receive 1 book per module for both Study Text and Exam Kits (Level 4).
• Additional Study Materials: Concise PDF study books, mock exams, Flash cards, PowerPoint presentations and additional question banks.
• Open access Tutor Support: Get direct online access to highly experienced accounting experts, including AAT's Tutor of the Year Winner.

Our AAT Level 3 and Level 4 Diploma course is affordable with flexible payment options to make studying more accessible. You can spread the cost with 0% finance plans and choose a payment schedule that suits your budget.

• 0% Finance available up to 24 months – Available to students 
• Employers - We offer competitive quotes on request for team training with up to 12 months Finance Available
• Price-match guarantee - you'll get the best quality training at the most affordable prices with e-Careers.

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