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AAT Q2022 FAQ

The latest FAQs about the AAT's new syllabus.

Last updated: 14th April 2021

arrow_downward View AAT Q2022 FAQ

What is Q2022?

On the 1st February 2022, the AAT will be launching their new bookkeeping and accounting qualification, Q2022. Periodically the AAT updates their qualification as it needs to reflect the current and future business environment, and also the needs of employers and the industry. This ensures that our students are prepared for these changes and the impact it has on accountancy.

What are the key dates?

The AAT will be introducing their new syllabus Q2022 on 1st February 2022.This means that students can register and start to sit their Q2022 exams from 1st February. The good news is that AQ16 will continue for some considerable time resulting in students having until 30th June 2023 to complete their qualification level. The last day for students to register for AQ16 will be 31st January 2022.

What is changing?

The AAT has spent a considerable amount of time devising Q2022 so that it meets the needs of their students. They have also ensured that it is future proof for the evolving environment we work and live in, but more importantly it prepares Accounting Technicians for the skills that are required within the workplace.

The AAT has introduced four key themes: Technology, Ethics, Sustainability and Communication which feature throughout the Level 2, Level 3 and Level 4 qualification.

Level 2

AQ16

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Q2022

Subject GLH Exam Duration Subject GLH Exam Duration
Bookkeeping Transactions 60 hrs 90 mins Introduction to Bookkeeping 65 hrs 90 mins
Bookkeeping Controls 45 hrs 90 mins Principles of Bookkeeping Controls 50 hrs 90 mins
Elements of Costing 45 hrs 90 mins Principles of Costing 50 hrs 90 mins
Using Accounting Software 45 hrs 135 mins Using Accounting Software - -
Working Effectively in Finance Foundation Synoptic 45 hrs 90 mins Business Environment Level 2 Synoptic 90 hrs 90 mins
Intray EPA - Apprentices only - 105 mins Intray EPA - Apprentices only - 105 mins
Total 240 hrs 600 mins Total 255 hrs 465 mins

There are now only four units under the Level 2 Qualification:

  • Using Accounting Software unit is no longer examined under Q2022.
  • Students will still need to complete a Level 2 synoptic Business Enviroment which replaces Working Effectively in Finance

Apprenticship Students:

  • Apprentices will need to complete the Level 2 qualification before they proceed to gateway.
  • The Level 2 Intray exam will continue to be part of their End Point Assessment (EPA)

Guided Learning Hours have increased from 240 (AQ16) to 255 (Q2022).

Level 3

AQ16

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Q2022

Subject GLH Exam Duration Subject GLH Exam Duration
Business Awareness - - Business Awareness 70 hrs 150 mins
Advanced Bookkeeping 90 hrs 120 mins Financial Accounting: Preparing Financial Statements 150 hrs 150 mins
Final Accounts Preparation 60 hrs 120 mins
Management Accounting: Costing 80 hrs 150 mins Management Accounting Techniques 120 hrs 150 mins
Indirect Tax 60 hrs 90 mins Tax Processes for Business 60 hrs 90 mins
AVSY: Ethics for Accountants Spreadsheets for Accounting 100 hrs 180 mins AVSY (Apprentices only) - 180 mins
Total 390 hrs 660 mins Total 400 hrs 720 mins

There are now only four units under the Level 3 Qualification:

  • Advanced Bookkeeping (AVBK) and Final Accounts Preparation (FAPR) are now being examined as one unit
  • Financial Accounting under Q2022.
  • A new unit Business Awareness has been introduced which includes ethics
  • Management Accounting Techniques will start to examine spreadsheet within this unit
  • No synoptic exam sits within the Level 3 Qualification.

Apprenticship Students:

  • Will be required to complete the Level 3 qualification before they proceed to gateway.
  • The AVSY unit will continue to examined as part of their EPA

Guided Learning Hours have increased from 390 (AQ16) to 400 (Q2022).

Level 4

AQ16

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Q2022

Subject GLH Exam Duration Subject GLH Exam Duration
Compulsory Compulsory
Financial Statements & Limited companies 90 hrs 150 mins Drafting & Interpretation of Financial Statements 90 hrs 150 mins
Management Accounting: Budgeting 60 hrs 150 mins Applied Management Accounting 120 hrs 180 mins
Management Accounting: Decision & Control 90 hrs 150 mins
PDSY Accounting Systems & Controls 60 hrs 180 mins Internal Accounting Systems & Controls 60 hrs 150 mins
PDSY (Apprentices only) - 180 mins
Total 300 hrs 630 mins Total 270 hrs 660 mins
Optional Optional
Business Tax 60 hrs 120 mins Business Tax 60 hrs 120 mins
Personal Tax 60 hrs 150 mins Personal Tax 60 hrs 120 mins
External Audit 60 hrs 120 mins Audit & Assurance 60 hrs 150 mins
Cash and Treasury Management 60 hrs 150 mins Cash & Financial Management 60 hrs 120 mins
Credit Management 60 hrs 150 mins Cash & Debt Management 60 hrs 120 mins
Total 300 hrs 690 mins Total 300 hrs 630 mins

COMPULSORY UNITS

There are now only three compulsory units under the Level 4 Qualification:

  • Management Accounting: Budgeting (MABU) and Management Accounting: Decision & Controls (MDCL) are now being examined as one unit Applied Management Accounting under Q2022.
  • No synoptic exam sits within the Level 4 Qualification.
  • Accounting Systems & Controls which formed part of the PDSY exam under AQ16 will still be examined as a standalond unit Internal Accounting Systems & Controls.
  • No synoptic exam sits within the Level 4 Qualification.

Apprenticship Students:

  • Will be required to complete the Level 4 qualification (Compulsory & Optional units) before they proceed to gateway.
  • The PDSY unit will continue to examined as part of their EPA.

Guided Learning Hours have increased from 390 (AQ16) to 400 (Q2022).

OPTIONAL UNITS

There are no significant changes with the five optional units.

ACA EXEMPTIONS

We are waiting confirmation from the AAT that students who sit Business Tax, Personal Tax and Audit & Assurance will still receive exemptions from the ACA.

What does this mean for me, as a student?

The key message from the AAT and Kaplan is that for now, you should continue and complete your current level on the AQ16 version. You have until June 2023 to complete the qualification level.

If you are midway through your AQ16 level studies when Q2022 is launched, you can transfer over to the new qualification.

However, due to content changes with the qualification, there is no direct transfer between AQ16 and A2022. We recommend that you refer to transition rules to fully understand the implications involved if you do decide to transfer midway through your qualification level.

What does it mean for me, as an employer of AAT students?

The key message from the AAT and Kaplan at this early stage, students should continue and complete their current level on the AQ16 version. For example, if your employee is midway through their AQ16 Level 2 when Q2022 is launched, they should complete Level 2 via AQ16 and progress onto Q2022 for Level 3.

Students will have until June 2023 to complete their level, and Kaplan will continue to support your students so that they can successfully achieve the level and progress onto the next level.

What if I am an apprentice student?

The advice is the same, from Kaplan and AAT: you should complete the level you're on with AQ16, and then when you progress to the next level apprenticeship (if that's after February 2022) you would move onto the new Q2022.

It is possible to transfer whilst midway through a level, but we don't advise this because only a maximum mark of 70% from AQ16 is transferable to Q2022. However, should you still wish to pursue transition arrangements, please see the transfer information below. And if you need more advice, contact our Student Services team. You must also notify your Talent Coach if you are intending to switch to the new Q2022.

What does it mean for my apprentices?

We encourage you, as the employer, to discuss the syllabus change with our client services team, so that you know what the new syllabus will entail from February 2022. But there's no need for you to hold back on commencing apprentices on AQ16 in the months before February 2022. We advise students to complete the level before taking up Q2022 on their next level.

There may also be differences in membership fees for some levels, which have yet to be confirmed by AAT.

What are the transition rules?

Whilst it's not our, nor the AAT's, recommended course of action, students are able to transfer whilst they are part way through their AQ16 qualification level over to Q2022. However, it's important that you are aware of the following:

  • Not all units are transferable so despite successfully completing them you will simply lose them once you have transferred over e.g. UACS and FSYA do not have equivalents in the new Q2022
  • Of those units that are transferable to Q2022, the maximum mark you will be awarded is 70%. For individuals aiming for a distinction under Q2022, this is not ideal as you would need to sit the equivalent unit to gain the higher mark.
  • The AAT student annual membership will no longer exist under Q2022 as you will need to pay a one off up front fee for each level. There is no dispensation for students who transfer over from AQ16 whilst mid way through their annual membership.

Kaplan is here to support you regardless of the decision you make, and we are more than happy to discuss the various options available to you to help you make the right decision for you. Contact Student Services for advice and your options going forward.

What will happen to my AAT membership?

If your annual membership is due whilst studying your AQ16 qualification, you will need to renew it in the normal way. Otherwise you risk your membership lapsing and you won't be able to sit your exams.

When you start a new level on the 2022 qualification, you will find annual membership no longer exists. Instead, there will be an upfront fee for each specific level which gives you membership for the duration whilst studying for that level. The AAT are still to confirm what the fees will be for each level. Assessment fees will still apply for each exam.

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