Skip to main content

Award winning training provider

Award winning training provider

Excellent pass rates

Tutor support until late

Market leader

AAT syllabus guidance

Transitional content for students looking to move from AQ16 to Q2022.

If you’re a new student or have yet to start your level...

We recommend that you choose the new Q2022 syllabus.

AAT Q2022

If you’re mid-way through your level…

We recommend that you complete the full level before moving on to Q2022. Please read our transitional advice below.

arrow_downward Read our advice

Transitional advice for AQ16 students

If you would like to transfer to Q2022, any achievement prior to AQ16 (AQ10, AQ13 and NVQ) will not be recognised. Detailed transitional advice for each level is provided below.

  • AAT Foundation Certificate in Accounting - Level 2 keyboard_arrow_up keyboard_arrow_down

    If you’re studying or have completed either Using Accounting Software (UACS) or Foundation Synoptic Assessment (FSYA) we recommend that you remain on AQ16 as these units do not directly transfer over to Q2022. So effectively you will lose these units, and elements of FSYA are re-examined in Business Environment Synoptic (BESY), so this will result in more work for you.

    AAT Foundation (AQ2016)

    If you’re studying or have completed Bookkeeping transactions (BTRN), Bookkeeping controls (BKCL) or Elements of costing (ELCO) (excluding UACS and FYSA) you have a choice. You can remain on AQ16 and complete the level before progressing to the next, or you can transfer directly over to Q2022.

    If you’re on a Level 2 Apprenticeship you must discuss this with your Talent Coach to see whether or not you’re able to transfer.

    You should also be aware of the following when opting to transfer over to Q2022:

    • Your AQ16 units will only transfer over at 70%. This will limit your overall qualification grading (pass, merit or distinction) depending on the units you have completed at AQ16. It is more than likely you will end up with a pass. So if you are aiming for a merit or distinction, and you have those grades from completed units you should remain on AQ16.
    • You will be required to register with the AAT for the Level 2 one-off lifetime fee of £172. There will be no concessions based on either the number of units you are transferring over to Q2022 or the number of months remaining on your annual membership subscription.
  • AAT Advanced Diploma in Accounting - Level 3 keyboard_arrow_up keyboard_arrow_down

    If you’re studying or have completed Management Accounting: Costing (MMAC) or Advanced Diploma Synoptic Assessment (ADSY) excluding Spreadsheets for Accounting (SPSH) (but not both options) our advice is as follows:

    We recommend that you remain on AQ16 as your MMAC unit does not directly transfer over to Q2022. This would result in you having to sit the Management Accounting Techniques (MATS) exam due to the spreadsheet element being introduced into the unit.

    If you have completed MMAC and Spreadsheet for Accounting (SPSH) these two units transfer directly over to Management Accounting Techniques (MATS).

    Also your Synoptic unit does not directly transfer over to Q2022. You would also be required to complete the Business Awareness (BUAW) unit as this is a new to Q2022 with no equivalent from AQ16.

    However, if you have completed the synoptic unit, you will have had to have studied or attempted the exams for the other units. So if you do have any other units outstanding, it would suggest you have failed those units, therefore you should remain on AQ16.

    AAT Advanced (AQ2016)

    If you’re studying or have completed Advanced Bookkeeping (AVBK) or Final Accounts Preparation (FAPR) (but not both options together), our advice is as follows:

    From the units you have selected, we recommend that you remain on AQ16 as you will need to pass both the AVBK and FAPR units for them to transfer directly over to Q2022. Otherwise, you will be increasing your workload as you will be effectively resitting the unit you have achieved.

    If you’re studying or have completed AVBK, FAPR or Indirect Tax (IDRX) our advice is as follows:

    From the units you have selected, they transfer directly over to Q2022.

    Therefore you have a choice. You can remain on AQ16 and complete the level before progressing onto Level 4 Diploma in Professional in Accounting. Or you can transfer over to Q2022 whilst midway through completion of your Advanced Diploma in Accounting.

    If you are on a Level 3 Apprenticeship you must discuss this with your Talent Coach to see whether or not you are able to transfer.

    You need to be aware of the following if you do decide to transfer over to Q2022.

    • Your AQ16 units will only transfer over at 70%. This will limit your overall qualification grading (pass, merit or distinction) depending on the units you have completed at AQ16. It is more than likely you will end up with a pass. So if you are aiming for a merit or distinction, and you have those grades from completed units you should remain on AQ16.
    • You will be required to register with the AAT for the Level 3 one-off lifetime fee of £225. There will be no concessions on the initial number of units you are transferring over to Q2022, and secondly the number of months you have remaining on your annual membership subscription.
    • You will also still be required to sit the Business Awareness (BUAW) assessment as there is no equivalent unit under AQ16 as this is new to Q2022.
  • AAT Professional Diploma in Accounting - Level 4 keyboard_arrow_up keyboard_arrow_down

    If you’re studying or have completed either Management Accounting: Budgeting (MABU) or Management Accounting: Decision and Control (MDCL) (but not both options together) within any of your responses (including both Personal Tax (PLTX) and Business Tax (BSTX)) our advice is as follows:

    We recommend that you remain on AQ16. As you will need to complete both MABU and MDCL units for them to transfer directly over to Q2022 as otherwise, you will still need to complete AMAC under Q2022.

    AAT Professional (AQ2016)

    If you’re studying or have completed either BSTX or PLTX (but not both options together) our advice is as follows:

    We recommend that you remain on AQ16. If you are intending to sit the other optional tax units, we recommend that you remain on AQ16 otherwise you will be learning a new Finance Act. The AAT has confirmed that you will continue to examine Finance Act 20 until 30 June 2023. On completion of the other tax unit, you can decide to transfer over to Q2022.

    If you’re studying or have completed either BSTX or PLTX and both MABU and MDCL our advice is as follows:

    You transfer directly over to Q2022. If you are intending to sit the other optional tax units, we recommend that you remain on AQ16, otherwise you will be learning a new Finance Act. The AAT has confirmed that you will continue to examine Finance Act 20 until 30 June 2023. On completion of the other tax unit, you can decide to transfer over to Q2022 if you still have DAIF and or INAC to complete.

    Otherwise, you can transfer directly over to Q2022.

    Therefore you have a choice, you can remain on AQ16 and complete the level, or you can transfer over to Q2022 midway through completion of your Professional Diploma in Accounting - Level 4.

    If you are on a Level 4 Apprenticeship you must discuss this with your Talent Coach.

    You need to be aware of the following if you do decide to transfer over to Q2022.

    • Your AQ16 units will only transfer over at 70%. This will limit your overall qualification grading (pass, merit or distinction) depending on the units you have completed at AQ16. It is more than likely you will end up with a pass. So if you are aiming for a merit or distinction, and you have those grades from completed units, you should remain on AQ16.
    • You will be required to register with the AAT for the Level 4 one-off lifetime fee of £240. There will be no concessions on firstly the number of units you are transferring over to Q2022 and also on the number of months remaining on your annual membership subscription.
  • AAT Foundation Certificate in Bookkeeping keyboard_arrow_up keyboard_arrow_down

    If you’re studying or have completed either BTRN or BKCL our advice is as follows:

    BTRN and BKCLs transfer directly over to Q2022.

    Therefore you have a choice, you can remain on AQ16 and complete the second unit and hence the qualification before progressing onto the next level.

    AAT Bookkeeping (AQ2016)

    Or you can transfer over and complete the final unit under Q2022.

    However, you need to be aware of the following if you do decide to transfer over to Q2022.

    • You will now receive an overall grade for your qualification. Under AQ16 you did not receive a grade so your unit will be transferred over at 70%. This could limit your overall qualification grading to pass this.
    • You will be required to register with the AAT for the Level 2 Certificate in bookkeeping one-off lifetime fee of £65. There will be no concessions on the number of months remaining on your annual membership subscription.
  • AAT Advanced Certificate in Bookkeeping keyboard_arrow_up keyboard_arrow_down

    If you are studying or have completed AVBK or FAPR and not IDRX (but not both options together) our advice is as follows:

    We recommend that you remain on AQ16. As you will need to complete both AVBK and FAPR units for them to transfer directly over to Q2022. Otherwise, you will be creating more work for yourself as you will need to complete Final Account Preparation (FAPS).

    AAT Bookkeeping (AQ2016)

    Once you have successfully completed AVBK and FAPR, these units now transfer directly over to FAPS so you can now opt to Q2022.

    However, you need to be aware of the following if you do decide to transfer over to Q2022.

    • You will now receive an overall grade for your qualification. Under AQ16 you did not receive a grade so your units will be transferred over at 70%. This could limit your overall qualification grading to pass this.
    • You will be required to register with the AAT for the Level 3 Certificate in bookkeeping one-off lifetime fee of £90. There will be no concessions on the number of months remaining on your annual membership subscription.

When do the changes take effect?

event31st January 2022

Last day you can register for AQ16

event 1st February 2022

First day you can register for Q2022

event30th June 2023

Last day you can sit AQ16 Assessments

FAQs

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.