AAT Level 4Diploma in Professional Accounting

Few students begin AAT at Level 4 without studying at Level 2/Level 3 or a similar practical accounting qualification first. Students must be fully competent in double-entry bookkeeping.

You should have a reasonable standard of English and Maths and an AAT Level 3 related qualification and/or at least 12 months experience in the accountancy profession.

If English is your second language, we recommend you have an IELTS 6.5 or equivalent, but we're happy to review your case on an individual basis.

Students must also have access to Microsoft Word and Excel to complete the course.

If you have a criminal record or have been made bankrupt, AAT might not accept you as a member, making you unable to sit your exams. If this applies to you, please contact AAT directly for advice.

Your course is fully online. You'll study all 3 core units, plus your choice of 2 optional units. 

As this course involves in-person exams, you should locate your nearest AAT exam centre using the venue finder tool before enrolling.

Your course is fully online. You'll study all 3 core units, plus your choice of 2 optional units. 

Core units

• Drafting and Interpreting Financial Statements
• Applied Management Accounting
• Internal Accounting Systems and Controls

Optional units

• Business Tax
• Personal Tax
• Audit and Assurance
• Credit and Debt Management
• Cash and Financial Management

For full details of what you’ll learn on each unit, download our AAT course guide.

You’ll sit 5 in-person, computer-based assessments at an AAT exam centre: 3 core assessments and 2 elective assessments. 

They will be a mix of short-form questions (e.g. multiple-choice and drag and drop), calculations, and written responses. Find an exam centre near you.

You’ll also complete online mock tests throughout your course to ensure you’re well-prepared for your exams.

Yes! We’re an award-winning AAT centre, and we’ve been pioneers in flexible learning for 130 years.

We’re trusted by thousands of students in 100+ countries, with a Trustpilot rating of 4.7/5 from more than 10,000 independent reviews.

If you’re not sure which level to choose, we recommend the AAT Skillcheck. It’s a 30-minute multiple choice test that will suggest the right level for you based on your accounting knowledge.

The Level 2 Certificate is perfect if you have no accounting experience or if you haven’t mastered essential skills like double-entry bookkeeping. Most students start at Foundation level, even if they have some accounting experience.

The Level 3 Diploma is for you if you have significant practical accounting experience and a firm grasp of all the topics covered at Foundation level.

The Level 4 Diploma could be ideal if you understand everything covered at Foundation and Advanced level and are fully competent in double-entry bookkeeping. Students rarely enrol directly onto the Professional Diploma without completing Foundation/Advanced or a similar practical accounting qualification first.

If you plan on completing multiple levels, you can save money and transition smoothly by studying our Level 2 & 3 or Level 3 & 4 combined courses.

Our AAT course guides include a detailed breakdown of the topics covered on each course.

Right away! When you enrol, you’ll be able to log in to your course and get started within an hour.

There are no set start dates or study schedules – everything is shaped around you.

• Unlimited support online or by phone
• Interactive online learning designed by AAT experts
• 24/7 access to the Student Community, your all-in-one online learning platform
• AAT student forums so you can connect and share advice with other students
• In-house student services team, so you’re never more than a message or phone call away from a helping hand

As this course involves in-person exams, you should locate your nearest AAT exam centre using the venue finder tool before enrolling.

You’ll be assessed through a number of computer-based AAT exams sat at your local AAT centre.

Please note that your AAT exam fees and other fees aren’t included in the course cost.

If your course is being funded by your employer, let us know and we can bundle your fees into one all-inclusive package.

If not, we can include AAT's Registration fees in your interest-free payment plan, but you'll pay your AAT exam and exam centre fees directly to AAT and your exam centre.

Yes, we can invoice your company directly for an all-inclusive bundle that streamlines your AAT fees into one simple cost.

Our all-inclusive AAT bundle includes:

• Course cost
• AAT exam fees
• AAT exam centre fees
• AAT membership for one year
• Exam booking service

Get in touch with our AAT Advisors by email or by calling +44 141 404 6595.

They’ll talk through your experience and skills to make sure you’re choosing the right course, then get you enrolled on a monthly payment plan.

If you have any disabilities which you think might affect your studies or assessments, please tell your Course Advisor before you enrol so we can advise you on whether reasonable adjustments can be made to accommodate your needs.

Your payments will be charged in GBP. The monthly payments listed in your local currency are an estimate based on the current exchange rate from xe.com.

This means that the amount you’ll pay each month in your local currency may vary based on the current exchange rate.

Your bank may use a different exchange rate from the one listed here, or charge a fee for converting your payments into GBP; we’d advise that you speak to your bank directly for more details.

We think our students say it best. They've rated us 4.7/5 from more than 9000 independent Trustpilot reviews, giving us a rating of Excellent. Plus, we're the most experienced online learning provider - we've been in education for 130 years.

We're committed to helping everyone build a career that they're proud of, and a huge part of that involves giving people the freedom to shape their qualification around their lives. 

Our courses are perfect for you if you have a full-time job, kids, an irregular working pattern, a busy schedule, or if you simply want to be in control of your learning.

From our self-paced course structure to our extended study periods to our unlimited tutor support, we give you the flexibility you need to achieve your qualification, no matter what life throws at you.

That’s why every year, we help thousands of AAT students like you get qualifications they need to succeed.

The Association of Accounting Technicians (AAT) is the UK’s leading professional body offering skills-based accountancy and finance training, to understand the role of the accounting function in organisations.

It has over 124,000 members worldwide and their prestigious qualifications are internationally recognised and respected by employers. 

An AAT qualification is the perfect starting point for a lucrative career in finance and can set you on the path to starting your own accountancy practice or achieving Chartered Accountant status.

If you’re not sure which AAT course to choose, we recommend taking the AAT Skillcheck. It’s a 30-minute online multiple-choice test that will suggest the right level for you based on your accounting knowledge.

The AAT Level 2 Certificate is perfect if you have no accounting experience or if you haven’t mastered essential skills like double-entry bookkeeping yet. Most students start at Level 2, even if they have some accounting experience.

The AAT Level 3 Diploma is for you if you have significant practical accounting experience and a firm grasp of all the topics covered at Level 2.

The AAT Level 4 Diploma could be ideal if you understand everything covered at Foundation and Advanced level and are fully competent in double-entry bookkeeping. Students rarely enrol directly onto the Level 4 Diploma without completing Level 2/ Level 3 or a similar practical accounting qualification first.

If you plan on completing multiple levels, you can save money and transition smoothly by studying our Level 2 & Level 3 or Level 3 & Level 4 combined courses.

And if you'd like to become a bookkeeper rather than an accountant, one of our AAT Bookkeeping courses could be right for you.

Before you enrol with us, our expert AAT advisors will talk through your experience and ambitions to ensure you’re choosing the perfect course. You can also verify that your course is budget friendly when you use our handy affordability calculator. 

Yes, you can. At ICS Learn, we are specialists in providing flexible, online learning. We’ve been offering distance-learning for professionals looking to build their skills and develop their careers since 1889. 

In the past, distance learning was carried out entirely by post or by mail. Nowadays, we focus on providing online learning. All of the courses and qualifications that we offer are completed entirely online, allowing you an unparalleled level of flexibility, choice and control over the way that you study. You can choose when, where and how you study, allowing you to fit your study around the demands of your work and life. 

You’ll study your AAT Level 4 course through our innovative mystudyspace online learning platform which will allow you to access your learning materials, support and career development whenever you need it. 

During this qualification, you’ll study 3 core units and choose 2 optional units to complete from the following:

Core units

• Drafting and Interpreting Financial Statements

In this module you’ll explore how to create financial statements for single limited companies and consolidated financial statements for company groups. You’ll explore how regulation and theoretical frameworks apply to drafting limited company financial statements and you’ll examine international accounting standards and how these apply too. 

• Applied Management Accounting

This module explores the process of creating a budget. You’ll examine how to create budgets, how to identify and report on areas of success and concern and you’ll look at the key skills that you’ll need to evaluate performance. 

• Internal Accounting Systems and Controls

Over the course of this unit, you’ll look at the roles and responsibilities of accounting in an organisation and examine how to analyse accounting systems and operating procedures and identify weaknesses and solutions to them. 

Optional units (Choose 2)

• Business Tax

In this unit, you’ll look at how tax relates to businesses like sole traders, partnerships and limited companies. You’ll explore how to compute business taxes, as well as how to maintain a high ethical standard. 

• Personal Tax

In this module, you’ll explore the three most common taxes that affect UK citizens – Income Tax, Inheritance Tax and Capital Gains Tax, examining how they are calculated. 

• Audit and Assurance

Over the course of this unit, you’ll explore the principles, theory and rules behind audit and assurance services. You’ll also look at how to apply audit and assurance techniques to your own organisation’s accounting systems. 

• Credit and Debt Management

This module explores debt management systems and what makes an effective credit control system. You’ll explore techniques that you can use to determine credit risks, keeping in mind broader legislation, principles and policies. 

• Cash and Financial Management

This unit explores how to manage cash within an organisation, covering the essential knowledge, skills and expertise that you’ll need to make informed decisions on financing and investment that complies with organisational policies and external regulations. You’ll look at how to identify current and future cash transactions, how to eliminate non-cash items and how to prepare cash budgets. 

The AAT Level 4 qualification’s core units are designed to develop your specialist accounting expertise and skills, grounding your learning in a practical, workplace context. You’ll explore real-life case studies, allowing you to develop a specialist, highly developed skill set that will enable you to respond to the most challenging, strategic accounting problems in your workplace. 

An accountancy career has the potential to take you anywhere you want to go. Whether you want to work in TV, sport, fashion, or for a charity, every organisation in every sector needs qualified accountants. 

Finance professionals are in consistently high demand the world over, so when you choose to study an AAT accounting qualification, you'll be opening the door to hugely rewarding and respected career opportunities.

Want to start your own accounting practice or go freelance? Once you complete your AAT Level 4 Diploma, you can. 

Is becoming a Chartered Accountant your goal? Your AAT training can be a stepping stone to ACCA, CIMA, and other Chartered Accountancy qualifications, and will even allow you to skip certain modules - potentially getting you to Chartered status faster than the university route.

And if you've got your eyes set on the boardroom, more than half of FTSE 100 CEOs began their career in finance. 

Yes! While studying, you’ll join AAT as a student member which allows you the opportunity to network and learn from over 135,000 likeminded professionals.

AAT also frequently engage in lobbying government departments, such as HMRC and The Treasury, meaning you will have the opportunity to have your voice heard and truly influence change.

Whilst there aren’t any dedicated placements or networking on the AAT Level 4 Professional Diploma in Accounting itself, you will have access to a range of online advice, guidance and job opportunities through our innovative, mystudyplace learning platform. You’ll be able to use this platform to pursue your own networking efforts. You’ll also develop your skills and confidence over the course, building your confidence. This will ultimately help you to approach other industry professionals to build your contact base and professional network. 

92% of our students feel that the AAT Level 4 diploma has increased their professional credibility ‡, providing them with the confidence and knowledge to excel in their careers.

As AAT also frequently engage in lobbying government departments such as HMRC and the Treasury, the opportunity to mix and learn from some of the most senior managers and leaders is available when progressing with AAT Level 4.

AAT courses are designed in collaboration with employers and accountancy professionals to ensure that they provide the right blend of skills, expertise and technical knowledge that organisations are looking for. As result, the qualification explores a broad range of subjects that will help you to develop leadership and management skills that are in-demand with modern employers.

You don't need to wait til you've completed your AAT course to start reaping the benefits of studying AAT. Simply putting 'Studying towards AAT' on your CV can help you attract employers and stand out from the crowd.

After completing the AAT Level 2 Certificate, you'll be ready to take on entry-level finance roles such as:

• Accounts Administrator
• Accounts Assistant
• Accounts Payable Clerk
• Purchase/Sales Ledger Clerk
• Trainee Accounting Technician
• Trainee Finance Assistant

Once you've completed the next qualification, the AAT Level 3 Diploma, you can move into roles like:

• Accounts Assistant
• Accounts Payable and Expenses Supervisor
• Accounts Payable Clerk
• Assistant Accountant
• Audit Trainee
• Bookkeeper
• Credit Controller
• Finance Assistant
• Payroll Administrator
• Payroll Supervisor
• Practice Bookkeeper
• Tax Assistant

Once you've achieved the most advanced AAT training, the AAT Level 4 Diploma, you have a huge number of career options.

If you'd like the freedom of working for yourself, you could start your own accountancy practice or work as a freelance accountant.

You could become a Chartered Accountant by joining an AAT fast-track with ACCA, CIMA, or one of the other UK Chartered Accountancy bodies.

And you could take on a huge number of prestigious finance roles:

• Senior Finance Officer
• Senior Fund Accountant
• Commercial Analyst
• Cost Accountant
• Fixed Asset Accountant
• Indirect Tax Manager
• Payments and Billing Manager
• Payroll Manager
• Accounts Payable and Expenses Supervisor
• Assistant Financial Accountant
• Senior Bookkeeper
• Senior Insolvency Administrator
• Tax Supervisor
• VAT Accountant

Here's the average salary of AAT students and graduates at each stage of their career.

• AAT Student: £19,000
• Trainee Accountant: £20,000
• Accounts Assistant: £23,000
• Bookkeeper: £25,000
• Semi-Senior Accountant: £26,000
• Qualified Senior/Executive: £37,000
• Assistant Manager: £41,000
• Manager: £48,000
• Senior Manager: £43,000
• Self-Employed AAT Accountant: £54,000

Plus, if you join the AAT fast-track with a Chartered Accountancy body like ACCA or CIMA, you could earn upwards of £70,000 a year as a Chartered Accountant. 

Average AAT salaries from the AAT Salary Survey 2022. Chartered Accountant salary from TotalJobs.

To study this course, you should have a reasonable standard of English and Maths (e.g. GCSE Level 4 or equivalent), and be competent in double-entry bookkeeping.

You should also have an AAT Level 3 related qualification and/or at least 12 months of experience in the accountancy profession.

Yes. Mandatory units such as Applied Management Accounting and Drafting and Interpreting Financial Statements allow students to gain knowledge through applied work, such as drafting financial statements of real-life companies and constructing budgets. 

During your course, you’ll join AAT as a Student Member which provides access to a wealth of advice and support that will guide you, not only through your studies, but into your future career.

Additionally, once you have completed the AAT Level 4 Diploma in Professional Accounting, along with having mastered the accounting function, you’ll also automatically become an Affiliate Member of AAT, as well as becoming elidable to join as a Full Member (MAAT).

As a qualification that’s focused on exploring practical skills and relating them to real-life situations, you’ll explore several workplace projects during your qualification. These projects are designed to help you ground your learning in real-life scenarios, reinforcing what you’ve learned and helping you to develop your skills.

You can find out more about the specific workplace projects by exploring the AAT Level 4 course guide.

As the AAT Level 4 qualifications that we currently offer are online qualifications, you’re free to set your own study schedule. This means that you can study your course on a full-time or part-time basis, as you see fit. The only restriction is that the period you’ll receive support whilst you’re completing your qualification will only run for 18 months, so you’ll need to complete your course during this period to be able to continue to receive advice and guidance. Sometimes, you might be able to negotiate an extension to your study period too, depending on your circumstances.

The AAT Level 4 Professional Diploma is one of the industry’s leading professional accountancy qualifications, covering complex skills and topics that today’s accountancy professionals need to be skilled in and need to know, according to employers. As a result, the entire syllabus of the qualification is grounded in current industry focuses, trends and upcoming challenges. 

Specifically, the AAT Level 4 explores current challenges like credit-control and debt-management, financial reporting and accountancy regulation.

There is no requirement to carry out a work placement or internship on the AAT Level 4.

That’s because you’ll generally explore the content of the course through the context of the organisation that you currently work in. This helps to ground your skills in a familiar situation and in the practical realities of work, rather than introducing 

Whilst we don’t offer dedicated opportunities for internships or work placements during the AAT Level 4, you might find that studying the qualification opens up a whole range of potential opportunities for you to build your work experience in your own time.

The AAT Level 4 is the most advanced accounting qualification that you’ll be able to take with us. The entire qualification is focused around providing the professionals who study it the right blend of specialist knowledge, expertise and skills to excel in senior roles. 

As a result, the qualification is built around the delopment of relevant skills and knowledge that you’ll need in real-life scenarios. The entire qualification has been designed in consultation with employers, in order to ensure that the knowledge and skills you develop through studying it are relevant to the needs and situations you’ll encounter in a modern workplace.

Throughout it, you’ll explore practical areas like legislation, systems and processes to help you develop a comprehensive skill set to respond to real life problems. The AAT Level 4 essentially blends academic and vocational study, creating a course that explores practical problems you’ll encounter whilst grounding it in a wider theoretical framework.