1. Structure
The course is made up of three mandatory units (also known as subjects) and five optional units. You must pass all the mandatory assessments and two optional unit assessments to achieve the qualification.
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For more information, view out our dedicated Pass Guarantee page.
Entry requirements
You'll need to have completed AAT Level 3 Diploma in Accounting.
If you have a university degree in accountancy, or related, we recommend that you move straight onto ACCA, CIMA, or ACA.
Syllabus
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.
Units:
Compulsory
Drafting and Interpreting of 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.
- Number of lessons:
- Classroom: 6 days/12 evenings
- Live Online: 6 days/12 sessions
- OnDemand/Distance Learning: study at your own pace
Subject assessment: computer-based exam
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.
- Number of lessons:
- Classroom: 7 days/14 evenings
- Live Online: 7 days/14 sessions
- OnDemand/Distance Learning: study at your own pace
Subject assessment: computer-based exam
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.
- Number of lessons:
- Live Online: 3 days/6 sessions
- OnDemand/Distance Learning: study at your own pace
Subject assessment: computer-based exam
Unit assessment only (optional units - choose two):
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.
- Number of lessons:
- Classroom: 5 days/10 evenings
- Live Online: 5 days/10 sessions
- OnDemand/Distance Learning: study at your own pace
Subject assessment: computer-based exam
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.
- Number of lessons:
- Classroom: 5 days/10 evenings
- Live Online: 5 days/10 sessions
- OnDemand/Distance Learning: study at your own pace
Subject assessment: computer-based exam
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.
- Number of lessons:
- Classroom: 3 days/6 evenings
- Live Online: 3 days/6 sessions
- OnDemand/Distance Learning: study at your own pace
Subject assessment: computer-based exam
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.
- Number of lessons:
- Classroom*: 3 days/6 evenings
- Live Online: 3 days/6 sessions
- OnDemand/Distance Learning: study at your own pace
*only offered in some locations
Subject assessment: computer-based exam
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.
- Number of lessons:
- Classroom: 2 days/4 evenings
- Live Online: 2 days/4 sessions
- OnDemand/Distance Learning: study at your own pace
Subject assessment: computer-based exam
2. Study methods
Do you prefer face-to-face learning or studying online in your own time? Do you have family or work commitments that you need to fit your studies around? With four different study methods we have a course that will meet your needs.
Study methods available for this qualification
Whatever study method you choose, you’ll benefit from high quality learning materials, practical learning methods, hundreds of practice questions, marked mock exams and expert support even on evenings and weekends. You can be confident with Kaplan.
Study method comparison table keyboard_arrow_down
| What |
Classroom |
Live Online - full day |
Live Online - afternoon/evening |
Award winning OnDemand |
Distance Learning |
| Live, tutor-led classes at set times |
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| Re-watch your lessons |
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| Learning materials available - including study text, pocket notes/revision cards and exam/revision packs |
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| Award winning online learning resources including bite-sized tutor-led videos |
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| Marked mock exams and lots of additional practice questions |
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| Access to Academic Support 7 days a week |
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| Progression Advisors (previously Learning Coach) offering advice, guidance and support to help keep your learning on track |
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| Interact with other students studying the same course |
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| Pass Guarantee available with full course |
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| Study at your own pace |
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| Classes capped at 40 students |
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Pass Guarantee available
Award-winning structured online course with the flexibility to start anytime and study anywhere.
- Topic focused learning modules, containing tutor-led bite-sized videos.
- Engaging activities designed for effective online learning.
- Integrated programme to guide you efficiently through the whole syllabus.
View OnDemand 5 day free trial
Every module and topic has been through a detailed instructional design process, which means we‘ve considered how to best explain each area and cement your understanding of the subject. This includes a variety of concise learning formats such as bite-sized tutor-led lectures, and activities to help link topics together. Every module is scripted and links on screen animations with graphics found within your integrated workbook. This provides a high quality online learning experience, which is so much more than a live recorded tutor session or even a tutor narrating highlighted text book visuals.
In addition to Academic Support, our team of Progression Advisors offer advice, guidance and support, on how to best learn and progress through your course. They use data to identify if you need extra support and will help you get back on track if you need it.
Pass Guarantee
OnDemand is a complete course, which includes tuition, revision and exam preparation, and comes with a Pass Guarantee. If you are unsuccessful, the Pass Guarantee will give you FREE resit resources, as well as ongoing tutor support. MyKaplan can also be extended on request to help you get back on track.
Pass Guarantee available
A traditional scheduled programme with face to face tutor-led classes.
- Classes with your peers at set times of day
- Centrally located in most major cities: View all classroom locations
- Access to our award winning OnDemand online learning resources
View Classroom 5 day free trial
Classroom is a complete course, which includes tuition, revision and exam preparation, and comes with a Pass Guarantee. If you are unsuccessful, the Pass Guarantee will give you FREE resit resources, as well as ongoing tutor support. MyKaplan can also be extended on request to help you get back on track.
Pass Guarantee available
The same as classroom, but live interactive online classes at a set time.
- Interactive live lectures delivered online by our expert tutors
- Re-watch and replay lessons through recordings
- Access to our award winning OnDemand online learning resources
- Full weekday, weekend, afternoon or evening classes available
View Live Online 5 day free trial
Live Online is a complete course, which includes tuition, revision and exam preparation, and comes with a Pass Guarantee. If you are unsuccessful, the Pass Guarantee will give you FREE resit resources, as well as ongoing tutor support. MyKaplan can also be extended on request to help you get back on track.
Self-study materials and online resources for you to work through at your own pace.
- Study remotely with printed and online materials
- Study programme to provide direction
View Distance Learning 5 day free trial
Distance Learning is a complete course, which includes tuition, application and exam preparation resources in MyKaplan. The study programme guides you through the study text chapters and you’ll complete knowledge checks along the way to test your understanding.
You then attempt assessments online to help you understand how the real exam will look and feel.
Timetables - Classroom and Live Online
date_rangeView timetables
3. Exams
Timings and working towards an exam
You can take your exams at any time. It is important you 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 still need to book your exams separately. All assessments on this level are computer-based exams (CBE).
You’ll be awarded a grade (pass, merit, or distinction) based on how you perform across the qualification. Unit assessments are not awarded grades individually, but the marks achieved in all assessments contribute to your overall grade for the qualification.
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How long does it take to pass?
Most students complete this level within 12 months, however this varies depending on the study method you choose. There is no specific deadline for AAT Level 4 Diploma in Professional Accounting - you can complete your exams all year round.
AAT Q2022 exams
In the week leading up to your exam you will be sent an email to complete the registration for the AAT assessment software. In order to sit your scheduled AAT assessment, you must complete your registration at least 48 hours prior to your assessment start time.
4. Study materials and delivery costs
Study materials
The following materials are included in each course:
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Study text
A textbook covering the full subject syllabus with worked examples and activities.
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Pocket notes
Our AAT pocket notes are pocket-sized, brief revision notes that highlight and prioritise the essential topics you need to understand to pass your AAT exams.
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Exam kit
The exam kit gives you plenty of exam style questions and answers to test your knowledge and practice.
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Learning and assessment plan/study programme
Outlines the course structure.
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Online syllabus coverage
Covers key topics for Distance Learning and full coverage for other methods.
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Integrated workbook (Classroom, OnDemand, Live Online)
The integrated workbook helps you work through the syllabus, with room to write your notes. It allows you keep everything in one place to make it easy to study and revise from.
Classroom, Live Online, OnDemand and Distance Learning students will receive printed and online study materials.
To buy the materials separately...
You can buy AAT books for each subject on this level from Kaplan Publishing.
Buy AAT bookslaunch
Delivery costs
subscriptions
How much it costs to deliver your study materials and how long it takes depends on where in the world you live.
Delivery fees are as follows:
- UK and NI - £7 for the first package, £7 for subsequent packages
- EU - £35 for the first package, £30 for subsequent packages
- Rest of the World - £50 for the first package, £50 for subsequent packages
Please note that due to varying interpretations of the post-Brexit EU/UK trading agreement, some EU countries are imposing import duty on the value of the goods received from the UK. It is payable by the end consumer via the delivery company and your delivery may be withheld until paid. This may vary from country to country and be up to a value of 20% of the value of the study material.
A package relates to all the materials for a specific subject, for example AAT Introduction to Bookkeeping (ITBK). If purchasing a course for more than one subject, the additional package charges will apply.
Delivery fees are capped at 3 x the cost, per single order. So, if you buy 5 courses for UK delivery in a single order, it will be £7 x 3, rather than £7 x 5.
Our standard delivery times for Live Online, OnDemand, Online and Distance Learning are:
- UK – 3 to 5 working days
- EU – 5 to 7 working days
- Rest of the World – 7 to 10 working days subject to availability.
Our standard delivery deadline for UK classroom courses is one week prior to the first course date.
Delivery charges apply to Classroom, Distance Learning, OnDemand, Online and Live Online courses which include printed materials. If delivery charges are applicable for your course, they will be shown during the online checkout process, before you complete your payment details.
5. MyKaplan: online learning environment
MyKaplan is an online learning portal with practical resources to help you prepare for your exams.
Online features
- View your detailed study programme and online materials in one place and access your content in a few clicks
- Contact a tutor directly using live chat. You can also email or request a callback
- Complete practice tests and get instant feedback
- Track your performance by topic and easily identify where you need to improve; you can even compare yourself with others in your class
- Take part in subject-level discussion forums with students and tutors and find answers to common questions
- Use the mobile app to study on the move and access your study materials offline
Access duration
Your chosen study method determines how long you can access your content for.
Classroom
Six months from last course date, with one free extension if requested, then £50 for a further three months.
Live Online
Six months from last course date, with one free extension if requested, then £50 for a further three months.
OnDemand
15 months from the start date, with one free extension if requested, then £50 for a further three months.
Distance Learning
18 months from the start date, with one free extension, if requested, then £50 for a further three months.
computer Minimum system requirements for MyKaplan
6. Tutor support
We'll support you every step of the way throughout your AAT learning experience with us. You can contact a tutor and get the help you need quickly and easily.
Provided by our Academic Support team (our dedicated team of expert tutors):
- Live chat (instant response via online messenger system)
- Email (we'll get back to you within 4 hrs)
- Discussion forum (we’ll get back to you within 4 hrs)
- Request a callback so you can speak to a tutor (we’ll arrange a call with you within 24 hours). Please note request a callback is only available to UK based students.
Academic Support opening times
Monday - Thursday: 8am - 8pm
Friday: 8am - 5:30pm
Saturday: 9am - 5pm
Sunday: 9am - 1pm
7. Testing and Mocks
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Pass Guarantee
If you don't get the results you were expecting and have enrolled on an eligible course, you can take advantage of our Pass Guarantee. Get extended course access, tutor support, a new mock exam, and guidance for FREE until you pass your exam.
Learn more about our Pass Guarantee chevron_right
We have a wealth of materials to help you revise for and pass your exams. All study options come with the following:
8. Pricing structure
Unit prices can differ depending on your study method, location and the time you choose to study (if you’re choosing Classroom). Go to our study methods to learn more about each option.
Units are all priced individually, so you can purchase them altogether (for a discount), or separately as you need them. This also helps you split the cost to make it more affordable.
Funding options
Your employer may fund the costs of your studies if you're already working in a related field and want to develop your learning. You’ll need to speak to them to see if they’re willing to provide this support.
The AAT Level 4 Diploma in Professional Accounting is covered with our interest-free payment plan. The plan lets you spread the cost of your studies over 12 months, with no extra costs. To be eligible for the payment plan you need to spend a minimum of £500.
You may be eligible for an Apprenticeship through your employer, depending on your circumstances. For more information, contact our Student Services team.