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AAT syllabus guidance

Both the new Q2022 and current AQ2016 qualifications are available with Kaplan, but which one should you choose?

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

Start the new Q2022 syllabus, with exams available from 5th September.

AAT Q2022

If you’re mid-way through your level…

In most cases, you can continue with AQ2016 or transfer to Q2022.

arrow_downward Read our advice


Transitional advice for AQ16 students

You must have passed one exam under AQ2016 to be eligible to transfer. We recommend you change to Q2022 unless you stand to lose any significant exam passes under the AAT’s transitional rules. Read our transitional guidance below to help you decide.

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.

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.

So, if you’ve passed UACS and/or FSYA you’re probably best to stay on AQ2016, as you can’t transfer those units. Otherwise, you can go ahead and transfer.

If you’re transferring from AQ2016 to Q2022, the AAT will charge you a £50 transfer fee.

Still unsure what to do? Contact us.

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.

Still unsure what to do? Contact us.

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’ve passed one of the tax optional units and are planning to sit the other, you might be best to stay on AQ2016 as you’ll sit your second tax unit under the same Finance Act (FA2020). 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.

If you’re transferring from AQ2016 to Q2022, the AAT will charge you a £100 transfer fee.

Still unsure what to do? Contact us.

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.

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.

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.