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AAT syllabus guidance

In September 2022 the AAT launched their new qualification (Q2022). As a result of this, they have now withdrawn all of the current qualifications under AQ2016.

If you still have outstanding AQ2016 units but intend on finishing your AAT qualification you will need to switch to Q2022, but what does this mean for you?

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

Start the new Q2022 syllabus.

AAT Q2022

If you’re mid-way through your level…

In most cases, you can transfer to Q2022.

Read our advice

Transitional advice for AQ2016 students

It is important you are aware of the AAT’s transitional rules, as you may stand to lose existing exam passes. Read our transitional guidance below for more detail.

If you are an apprentice, you must discuss and agree with your Talent Coach before transferring.

Any achievement prior to AQ2016 (AQ2010, AQ2013 and NVQ) will not be recognised by the AAT.

Students looking to transfer will need to have achieved at least one assessment on the qualification they wish to transfer.

This table shows which units you can transfer from AQ2016 to Q2022.

AQ2016 unit Q2022 unit equivalent Transitional information
Bookkeeping Transactions (BTRN) Introduction to Bookkeeping (ITBK) If you’ve passed BTRN, you will get an equivalent pass in ITBK
Bookkeeping Controls (BKCL) Principles of Bookkeeping Controls (POBC) If you have passed BKCL, you will get an equivalent pass in POBC
Elements of Costing (ELCO) Principles of Costing (PCTN) If you have passed ELCO, you will get an equivalent pass in PCTN
Using Accounting Software (UACS) None You will lose any pass in UACS, as this is not examined under Q2022
Foundation Synoptic assessment (FSYA) The Business Environment synoptic assessment (BESY) You will lose any pass in FSYA, as BESY is a very different exam in Q2022 and has to be sat again.

If you’re transferring from AQ2016 to Q2022, the AAT will charge you a £50 transfer fee. This reduced transition fee will be available until 31 January 2024.

Still unsure what to do? Contact us.

AAT Level 2 - Q2022

This table shows which units you can transfer from AQ2016 to Q2022.

AQ2016 unit Q2022 unit equivalent Transitional information

Advanced Bookkeeping (AVBK)

Final Accounts Preparation (FAPR)

 Financial Accounting: Preparing Financial Statements (FAPS)

If you’ve passed both AVBK and FAPR, you will get an equivalent pass in FAPS, based on your AVBK result.

If you’ve only passed AVBK, you won’t receive an equivalent pass. If you transfer, you’ll cover some of the AVBK content again in FAPS.

Management Accounting: Costing (MMAC)

Advanced Synoptic assessment (AVSY)

Spreadsheets for Accounting (SPSH)

 Management Accounting Techniques (MATS)

If you’ve passed both MMAC and AVSY, you will get an equivalent pass in MATS, based on your MMAC result.

If you’ve passed both MMAC and SPSH, you will get an equivalent pass in MATS, based on your MMAC result.

If you’ve only passed MMAC or AVSY/SPSH, you won’t receive an equivalent pass. If you transfer, you’ll cover some of the content again in MATS.
Indirect Tax (IDRX) Tax Processes for Businesses (TPFB) If you’ve passed IDRX, you will get an equivalent pass in TPFB
Advanced Synoptic Assessment (ADSY) None You will lose any pass in ADSY, as this is not examined separately under Q2022
None Business Awareness (BUAW) NEW: This is a new unit for Q2022 so everyone will need to take this.

If you’re transferring from AQ2016 to Q2022, the AAT will charge you a £75 transfer fee. This reduced transition fee will be available until 31 January 2024.

Still unsure what to do? Contact us.

AAT Level 3 - Q2022

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.

AAT Level 4 - Q2022

This table shows which units you can transfer from AQ2016 to Q2022.

AQ2016 unit Q2022 unit equivalent Transitional information
Bookkeeping Transactions (BTRN) Introduction to Bookkeeping (ITBK) If you’ve passed BTRN, you will get a 70% pass in ITBK
Bookkeeping Controls (BKCL) Principles of Bookkeeping Controls (POBC) If you have passed BKCL, you will get a 70% pass in POBC

Still unsure what to do? Contact us.

AAT Certificates in Bookkeeping - Q2022

This table shows which units you can transfer from AQ2016 to Q2022.

AQ2016 unit Q2022 unit equivalent Transitional information

Advanced Bookkeeping (AVBK)

Final Accounts Preparation (FAPR)

 Financial Accounting: Preparing Financial Statements (FAPS)

If you’ve passed both AVBK and FAPR, you will get a 70% pass in FAPS, based on your AVBK result.

If you’ve only passed AVBK or FAPR, you won’t receive an equivalent pass. If you transfer, you’ll cover some of the AVBK content again in FAPS.
Indirect Tax (IDRX) Tax Processes for Businesses (TPFB) If you’ve passed IDRX, you will get a 70% pass in TPFB

Still unsure what to do? Contact us.

AAT Certificates in Bookkeeping - Q2022
AAT