This table shows which units you can transfer from AQ2016 to Q2022.
Mandatory units
AQ2016 unit |
Q2022 unit equivalent |
Transitional information |
Management Accounting: Budgeting (MABU)
Management Accounting: Decision and Control (MDCL)
|
Applied Management Accounting (AMAC) |
If you’ve passed both MABU and MDCL, you will get a 70% pass in AMAC.
If you’ve only passed MABU or MDCL, you won’t receive an equivalent pass. If you transfer, you’ll cover some of the content again when you sit AMAC.
|
Financial Statements of Limited Companies (FSLC) |
Drafting and Interpreting Financial Statements (DAIF) |
If you have passed FSLC, you will get an equivalent pass in DAIF. |
Professional Synoptic (PDSY) Assessment (Plus Accounting Systems and Controls) |
Internal Accounting Systems and Controls (INAC) |
If you have passed PDSY, you will get an equivalent pass in INAC |
Optional units
AQ2016 unit |
Q2022 unit equivalent |
Transitional information |
Business Tax (BSTX) |
Business Tax (BNTA) |
If you have passed BSTX, you will get an equivalent pass in BNTA* |
Personal Tax (PLTX) |
Personal Tax (PNTA) |
If you have passed PLTX, you will get an equivalent pass in PNTA* |
External Auditing (ETAU) |
Audit and Assurance (AUDT) |
If you have passed ETAU, you will get an equivalent pass in AUDT. |
Cash and Treasury Management (CTRM) |
Cash and Financial Management (CSFT) |
If you have passed CTRM, you will get an equivalent pass in CSFT. |
Credit Management (CDMT) |
Credit and Debt Management (CRDM) |
If you have passed CDMT, you will get an equivalent pass in CRDM. |
*If you are planning on sitting a tax optional unit, please note that Q2022 will be examined under Finance Act 2021 from September 2022 to December 2023, so you’ll need to learn the new tax rules if you transfer. On 29th January 2024 the Finance Act will update to FA2023 so students will need to sit the FA21 exam by 28th January 2024, after this date students will be examined under the new Finance Act 2023.
If you’re transferring from AQ2016 to Q2022, the AAT will charge you a £100 transfer fee. This reduced transition fee will be available until 31 January 2024.
Still unsure what to do? Contact us.