Improving the AAT Accounting Qualification - the Diploma pathway

Back to Structure Page

Best for people who:

• are not working in a finance environment
• are unable or choose not to provide workplace evidence
• want the same overall outcome but don't mind whether the qualification is an NVQ/SVQ or not

Although our NVQ/SVQ system works well for some, it doesn't meet everyone's needs. To ensure our qualification is fit for purpose for all our customers, we have therefore developed a new option - the Diploma pathway to the AAT Accounting Qualification. The Diploma pathway is now available alongside the NVQ/SVQ pathway.

The Diploma pathway is competence-based but without the NVQ/SVQ workplace evidence requirement which many find difficult. It is streamlined, more flexible and has improved delivery systems. It also includes a new Professional Ethics for Accounting Technicians unit; a market leading innovation much valued by employers.

However, the overall outcome of both the NVQ/SVQ and Diploma pathways is the same - the AAT Accounting Qualification. The Diploma pathway is based on the same standards, is assessed by practical skills tests as well as exams, and delivers the same high level of practical skills, knowledge and effective performance in the workplace.

It also has the same high standard, rigour and quality as the NVQ/SVQ pathway, and gives the same progression to AAT full membership and the UK chartered accountancy qualifications.

 

How is the Diploma pathway structured?

Like the NVQ/SVQ pathway, the Diploma pathway consists of three levels, each of which is a qualification in its own right:

• AAT Certificate in Accounting
• AAT Advanced Certificate in Accounting
• AAT Diploma in Accounting

If you complete all three levels, you will achieve the AAT Accounting Qualification.

All units apart from units 30, 31, 32 & 33 are the same as for the NVQ/SVQ pathway.

 

Level	Unit	Unit title	Assessment**
CERTIFICATE	30	Introductory accounting (derived from NVQ/SVQ units 1, 2 & 3, except for computerised accounting parts)	Exam
	31 *	Accounting work skills (derived from NVQ/SVQ units 4, 7, 21, 22, 23 & computerised accounting parts of units 1, 2 & 3)	Skills test
ADVANCED CERTIFICATE	5	Financial accounting	Exam
	6	Recording and analysing costs and revenues	Exam
	15	Operating a cash management and credit control system	Skills test
	31 *	Accounting work skills	Skills test
	32 *	Professional ethics for accounting technicians (new unit)	Skills test
DIPLOMA	11	Drafting financial statements	Exam
	33	Management accounting (derived from NVQ/SVQ units 8 & 9)	Exam
	10	Managing systems and people in the accounting environment	Skills test (simulated or workplace project)
	32 *	Professional ethics for accounting technicians	Skills test
	Plus two of the following three units:
	17	Implementing auditing procedures	Skills test
	18	Preparing business taxation computations	Exam
	19	Preparing personal taxation computations	Exam

* Accounting work skills and Professional ethics for Accounting Technicians can be completed at either of two levels as shown above, and should only be completed once.

** All skills test assessments apart from that for unit 10 are by AAT-set simulation. You can assess Unit 10 either by AAT-set simulation or by a workplace project. Centre-set simulations are not possible for this pathway for quality assurance process reasons.

Diploma pathway standards

Download the full Diploma pathway standards [4.6 KB; pdf; New window]

Diploma pathway unit guidance

The documents below provide supplementary guidance for all the Diploma pathway units. PDF files and all links below open new windows.

Unit 5 - Financial Accounting guidance [130 KB]
Unit 6 - Recording and Analysing Costs and Revenues guidance[105 KB]
Unit 10 - Managing Systems and People in the Accounting Environment guidance [129 KB]
Unit 11 - Drafting Financial Statements guidance [149 KB]
Unit 15 - Operating a Cash Management & Credit Control System guidance [127 KB]
Unit 17 - Implementing Auditing Procedures guidance [126 KB]
Unit 18 - Preparing Business Taxation Computations guidance [129 KB]
Unit 19 - Preparing Personal Taxation Computations guidance [123 KB]
Unit 30 - Introductory Accounting guidance [135 KB]
Unit 31 - Accounting Work Skills guidance [133 KB]
Unit 32 - Professional Ethics for Accounting Technicians guidance [144 KB]
Unit 33 - Management Accounting [181 KB]

Mapping between Diploma pathway and NVQ/SVQ pathway

Here you can download detailed mapping of NVQ/SVQ standards against the new Diploma pathway units 30, 31 and 33. (There is no mapping for Unit 32 ? Professional Ethics for Accounting Technicians, as this is a completely new unit and is not currently based on occupational standards.)

Introductory Accounting cross mapping [93 KB; pdf; New window]
Accounting Work Skills cross mapping [122 KB; pdf; New window]
Management Accounting cross mapping [133 KB; pdf; New window]

Study resources

BPP Publishing, FTC Publishing and Osborne Books have produced materials to support Diploma pathway students.

All three publishers have also provided some mapping documents giving guidance on where to find the necessary material for new units 30, 31 and 33 in their NVQ/SVQ textbooks. You can access these ---here---. [External site; New window]anagement Accounting

The Guide - the AAT's student prospectus [2.1 MB; PDF; Link will open a New Window]