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AAT Level 4 Diploma in Professional Accounting

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Overview

This level builds on the knowledge you gained in the Level 3 Diploma in Accounting. After qualifying, you can work in accounting roles or progress onto studying chartered accountancy.

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Average duration

12-18 months

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Assessments

5 exams

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Kaplan pass rate

Consistently higher than the global average

Timetables

Programmes are running regularly throughout the year. View our timetables for scheduled Classroom and Live Online sessions to see when the next one is running.

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Who it’s for

Entry requirements

You'll need to have completed AAT Level 3 Diploma in Accounting.

If you have achieved a university degree in accountancy or related, we recommend that you move straight onto ACA, ACCA or CIMA.

Learning outcomes from the course

You will enhance the skills you developed from Level 3 as you learn to produce limited companies financial statements, deal with complex management accounting techniques, and deal with internal controls required for a business. You will also have the choice of learning about business and personal tax, auditing, cash and financial management, or debt management.

The course is made up of three mandatory units and five optional units. You must pass all the mandatory assessments and two optional unit assessments to achieve the qualification.

If you successfully complete this qualification you can apply for AAT full membership (MAAT), and if you're thinking of starting your own practice you'll be able to apply to become an AAT Licensed Accountant or Bookkeeper.

Apprenticeships

You may be eligible for an apprenticeship through your employer, depending on your circumstances.

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I'd recommend Kaplan as an AAT training provider as they offer multiple study options to suit all learning styles, provide regular contact from the learning support team and the platform is accessible on multiple sources making it easy to study from anywhere.

Danielle Short Kaplan AAT student

Learners must complete all compulsory subjects as well as choosing two optional subjects.

Compulsory subjects

Compulsory

Drafting and Interpreting Financial Statements (DAIF)

You'll learn about drafting financial statements for single entities and relevant accounting standards and the consolidation of limited companies. You will also gain the skills to interpret the financial statements of limited companies, using ratio analysis.

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  • Understanding the reporting frameworks that underpin financial reporting.
  • Drafting statutory financial statements for limited companies.
  • Drafting consolidated financial statements.
  • Interpreting financial statements using ratio analysis.

Compulsory

Applied Management Accounting (AMAC)

You'll learn how to implement organisational planning processes in an organisation, use internal processes to enhance operational control, and techniques to decide on short-term and long-term decision making.

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  • Understanding and implementing the organisational planning process.
  • Using internal processes to enhance operational control.
  • Using techniques to aid short-term and long-term decision making.
  • Analysing and reporting on business performance.

Compulsory

Internal Accounting Systems and Controls (INAC)

You'll demonstrate your understanding by evaluating internal controls and accounting systems within an organisation, and make recommendations to any weaknesses you find. You will also learn how technology can impact accounting systems and the roles and responsibilities of the accounting function within an organisation.

Apprentices working towards the AAT qualification as part of an apprenticeship are exempt from this unit when they pass their AAT L4 EPA Synoptic Assessment.

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  • Understanding the role and responsibilities of the accounting function within an organisation.
  • Evaluating internal control systems.
  • Evaluating an organisation's accounting system and underpinning procedures.
  • Understanding the impact of technology on accounting systems.
  • Recommending improvements to an organisation's accounting systems.

Optional subjects - choose 2

Optional

Business Tax (BNTA)

You’ll learn how to prepare tax computations for sole traders, partnerships, limited companies and for the sale of capital assets by limited companies. You will also understand the administrative requirements of UK tax law, the implications of errors, late filing of tax returns, and business disposal in an ethical manner.

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  • Preparing tax computations for sole traders and partnerships.
  • Preparing tax computations for limited companies.
  • Preparing tax computations for the sale of capital assets by limited companies.
  • Understanding administrative requirements of the UK's tax regime.
  • Understanding the tax implications of business disposals.
  • Understanding tax relief, tax planning opportunities and agent’s responsibilities in reporting taxation to HM Revenue and Customs.

Optional

Personal Tax (PNTA)

You’ll learn about the principles, rules and implications that underpin the taxation systems and inheritance tax. You will also learn how to calculate taxpayers’ total income, income tax, NI, and capital gains tax.

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  • Understanding principles and rules that underpin taxation systems
  • Calculating UK taxpayers' total income
  • Calculating Income Tax and National Insurance contributions (NICs) payable by UK taxpayers
  • Calculating Capital Gains Tax payable by UK taxpayers
  • Understanding the principles of Inheritance Tax.

Optional

Audit and Assurance (AUDT)

You’ll gain an understanding about audit and the assurance framework and the importance of professional ethics. You will also learn how to conduct an external audit which includes planning and obtaining sufficient and appropriate evidence.

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  • Demonstrating an understanding of the audit and assurance framework
  • Demonstrating the importance of professional ethics
  • Evaluating the planning process for audit and assurance
  • Reviewing and reporting findings.

Optional

Cash and Financial Management (CSFT)

You'll learn how to prepare forecasts for cash receipts and payments, cash budgets and monitor cash flows. You’ll gain the practical skills for taking appropriate action to maximise the wealth of a business when they have shortfalls or surpluses in their cash budget.

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  • Preparing forecasts for cash receipts and payments
  • Preparing cash budgets and monitoring cash flows
  • Understanding the importance of managing finance and liquidity
  • Understanding the way of raising finance and investing funds
  • Understanding regulations and organisational policies that influence decisions in managing cash and finance.

Optional

Credit and Debt Management (CRDM)

You'll learn the techniques to assess credit risks, grant credit, how to collect debt from customers, and the principles of effective credit control in an organisation. You will also learn about the relevant legislation, contract law, and ethical principles within a credit control environment.

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  • Understanding relevant legislation and contract law that impacts the credit control environment
  • Understanding how information is used to assess credit risk and grant credit in compliance with organisational policies and procedures
  • Understanding the organisation's credit control processes for managing and collecting debts
  • Understanding different techniques available to collect debts.

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Exams

AAT Level 4 Diploma in Professional Accounting

Computer Based Exams

You can take your exams at any time as they are on demand. It is important you aim to book your exam as soon as you intend to finish your course. We recommend you book early to avoid disappointment as this could disrupt your study plans. Please note, you'll need to book your exams separately. All assessments on this level are computer-based exams (CBE).

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You'll be awarded a grade (pass, merit, or distinction) based on how you perform across the qualification. Unit and synoptic assessments are not awarded grades individually, but the marks achieved in all assessments contribute to your overall grade for the qualification.

Courses

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Classroom from £990
Live Online from £660
OnDemand from £620
Distance Learning from £455
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Everything you need to succeed

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Expert material

Our courses include expert content, designed to help you pass your exams. You’ll get printed and digital study materials, as well as marked mock exams and practice questions.

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If your results aren't as expected, we provide free access to extra content, extended tutor support, and guidance for resitting until you pass your exams.

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Academic support

Our team of 50+ finance experts and advisors provide gold-standard personalised academic support 7 days a week. We offer exam strategies, study plans, and proactive resit advice.

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Access well-being support through our resource library or speak confidentially with Kaplan's Mental Health First Aiders, safeguarding team, or your tutor and talent coach.

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Accessibility

We're committed to an inclusive learning environment, ensuring accessibility and personalised support for all students to succeed.

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Course includes

  • Printed integrated workbook*A key resource for your studies, it guides you through the syllabus and details when to use your other study resources. Includes space to add handwritten notes.
  • Printed study textTextbook covering the full subject syllabus with worked examples and activities.
  • Online study modulesEngaging, online modules including bite-sized tutor led lectures taking you step by step through the whole syllabus. (Distance Learning courses do not include all modules).
  • Printed exam kitGives you plenty of exam style questions and answers to test your knowledge and practice. It includes our recommended revision approach and a revision plan, and exam technique guide.
  • Printed pocket notesPocket-sized revision notes that highlight and prioritise the essential topics you need to understand to pass your AAT exams.
  • Regular testingKnowledge checks will help assess your understanding of a topic before you move onto the next one. You’ll enhance your understanding with consolidation tests (excludes CRDM), and a progress test designed to get you ready for the revision phase of your course.
  • Mock exams2 mock exams that evaluate your performance across the syllabus, highlight your strengths and weaknesses, and help you plan your revision efficiently.
  • Personalised online study spaceMyKaplan is your online learning portal that allows you to access your course content, contact your tutors, and take part in discussion forums. Learn More

*Not included in Distance Learning.

Study methods

Get everything you need to succeed, along with tailored features depending on which study method you choose.

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Classroom
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Distance Learning
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Interactive study modules for the whole syllabus
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Study at your own pace

I chose Kaplan because it offered me the resources and flexibility I needed to study. Having the study materials online was extremely helpful because I travel a lot for work and it meant I could study anywhere.

Alex Calliman
Alex Calliman Kaplan AAT Live Online student

Being able to study at home gives me so much more flexibility around my job. When it's really busy at work I generally don't get time to study during the week, so I make it up at the weekend.

Julie Dove
Julie Dove Kaplan AAT Distance Learning student

Ways to pay

Pay for your course using a debit card, credit card, or PayPal. We also offer alternative payment methods to suit your needs.

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Alternatively, you can apply for one of our payment plans. Spread the cost by paying monthly, so you can focus on learning and passing exams.

Related AAT courses

  1. Bookkeeping qualifications

    Go to Bookkeeping

  2. Level 2 Certificate in Accounting

    Go to Level 2

  3. Level 3 Diploma in Accounting

    Go to Level 3

  4. Level 4 Diploma in Professional Accounting

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