31:
338:
campaign is focused on lobbying for regulation in the tax profession – the roots of the campaign go back to 2010, when the public position was first announced. Their main ask is that anyone offering professional tax advice should be mandated to have professional body membership so that they can be
162:
Beale is a qualified accountant, studying as an AAT trainee in what would be regarded today as an apprenticeship. The CEO joined AAT following a career operating her own businesses, holding a number of finance and leadership roles, and more than a decade at the
Construction Industry Training Board
280:
Accounting technicians, when certified as being experienced and competently qualified, can perform identical tasks to
Chartered accountants with the exception of not being permitted to sign off company audits. This is largely irrelevant for AAT licensed accountants as their client base is almost
267:
Since 2010, every level of the AAT qualification has a number of modules, each of which culminate in a computer-based assessment. In the case of end-point assessments, which are undertaken by apprentices at the conclusion of their placement, there is also a portfolio element in addition to AAT’s
197:
From its formation in the 1980s, AAT offered a technician level qualification which was intended to support greater accessibility and availability of accounting and finance career routes (including to chartered status), even for those without existing credentials ('open access').
224:(i) to prevent crime; and (ii) to promote the sound administration of the law for the public benefit by promoting and enforcing standards of professional conduct amongst those engaged in accountancy by monitoring and supervising their compliance with money laundering legislation.
174:
In practice, the organisation is governed by a 20-person trustee board (called the 'AAT Council', with AAT's president serving as the chair of the council for a one year term. Council members are term-limited to serve a maximum of three three-year terms, effectively nine years.
291:
AAT launched its
Qualifications 2022 suite in September 2022. At the time, the body said its redesigned qualifications would provide students with relevant knowledge covering business ethics, technology, communication and issues related to sustainability.
295:
AAT’s qualifications are composed of modules, or units. Each unit covers a specific area of learning required by someone who wants to be an AAT-qualified accountant or bookkeeper. Units conclude with a test called a ‘computer-based assessment’.
254:
AAT agreed an exemption agreement with the
Chartered Tax Institute of Malaysia (CTIM) in June 2024. The agreement means those with a number of CTIM qualifications will no longer have to sit all AAT assessments to gain AAT qualifications, which are
299:
For apprentices, their course knowledge, practical skills and behaviour in the workplace is assessed through an end-point assessment. This includes an interview, as well as an online test. AAT allows remote invigilation for selected assessments.
276:
AAT is unique amongst accountancy bodies in that its qualifications are open-access. That is, someone does not need to hold prior qualifications from learning institutions as a prerequisite to enrol in a programme offering AAT Level 1.
350:
is a public-facing website where AAT publishes free-to-read pieces online. AAT Comment articles are written to inform and update members about changes to policy, practice and to the accountancy and finance professions more widely.
287:
In 2014, AAT expanded its suite of qualifications and launched new courses in accounting, bookkeeping, computerised accounting, tax and business skills. In 2017, AAT also launched a new membership category for bookkeepers (AATQB).
513:
138:
In 2023, AAT confirmed to the
Financial Reporting Council (FRC) that the professional body and qualifications provider had 50,945 professional members and 76,416 students attempting its qualifications in 2022.
216:
As a registered charity AAT in
England and Wales. It has a remit to act in the public interest. This is done through increasing the availability of accountancy education. AAT’s charitable objects are:
239:
AAT launched its new strategic plan to 2030, in 2023. The plan is based on three core themes: ‘driving up professional standards’, ‘keeping the profession relevant’ and ‘building responsible business’.
894:
142:
AAT has members living, and students pursuing its qualifications, in more than one hundred countries. Concentrations of learners outside the United
Kingdom include Botswana, Malaysia and Bahrain.
153:
AAT's current
President is Kevin Bragg, a change management consultant and qualified accountant who has worked for a number of major firms and as an advisor to start-ups and other businesses.
208:
to remove the sponsoring role of the chartered bodies, present since AAT's inception. The decision also removed the bodies’ ex officio seats on AAT’s governing body, the AAT Council.
281:
exclusively formed of micro and small businesses who enjoy the small company audit exemption (employing less than 50 employees with a turnover below £10.1m or assets below £5.1m).
259:-recognised and globally respected. The move creates a more direct path for students and members with CTIM local tax qualifications to become AAT qualified accounting technicians.
191:
339:
held to a set of standards in their work and to offer consumers protection from poor advice. The campaign was recognised with a nomination at the Tolley’s Tax awards in 2022.
135:) is a UK-headquartered, global professional body for accounting technicians and bookkeepers, as well as a major provider of finance and accounting qualifications in the UK.
201:
Exemptions remain available to AAT qualified persons for accessing chartered qualifications despite changes in the legal relationship between the bodies and AAT over time.
884:
517:
798:
580:
323:
187:
186:
AAT was created in 1980 by merging the technician-focused divisions of two major UK accounting bodies: the
Institute of Accounting Staff (then a subsidiary of
319:(IFAC) in 2012 and has since worked with them to develop a framework which outlines the role of an accounting technician in the global accounting profession.
307:. This is also included in the KS5 performance tables. The final AAT qualification, the AAT Advanced Level is equivalent to QCF Level 4 and SCQF Level 8.
357:
is published by the body and is available to its members. It was first launched in 1982 as a print publication and transitioned to digital-only in 2024.
879:
361:'s aim is to equip and inform AAT members in their roles, drive up standards and foster a sense of community, along with supporting AAT priorities.
228:
AAT has been an accredited Living Wage
Employer since 2016. The organisation is also a Disability Confident employer and is a signatory to both the
618:
889:
316:
303:
The AAT Intermediate NQF Level 3 qualification (SCQF Level 6 in Scotland) is approved for the University entrance system with a value of up to 56
389:
499:
594:
823:
315:
AAT has played a global role in advocating for greater recognition of accounting technicians. AAT became a full member of the
475:
171:
AAT is governed as a charity with public interest requirements, as well as a professional body accountable to its members.
738:
178:
AAT’s current council includes Rachel Harris and Lucy Cohen who contribute as leading figures in the accountancy sector.
785:
714:
690:
642:
163:(CITB) immediately prior to joining AAT. Beale was appointed interim CEO of CITB, and then CEO in her own right.
450:
326:(CAPA) and an affiliate member of Association of Financial Advisers (AFA) during council meetings in Malaysia.
556:
159:
AAT's current Chief Executive Officer (CEO) is Sarah Beale, who was appointed to the role in November 2021.
666:
221:
To advance public education and promote the study of the practice, theory and techniques of accountancy
390:
https://media.frc.org.uk/documents/FRC_Key_Facts_and_Trends_in_the_Accountancy_Profession_for_2023.pdf
284:
AAT also licenses ATOL reporting accountants although it only has a small number of such members.
401:
370:
251:
AAT offers a range of exemptions for international learners, which are listed on its website.
574:
762:
531:
425:
69:
824:"AAT's Accountable campaign recognised in awards, but businesses still need HMRC to act"
190:); and the Association of Technicians in Finance and Accounting (then a subsidiary of
873:
57:
Charitable organisation (England and Wales), Awarding Organisation, Professional Body
388:
FRC (2023): Key Facts and Trends in the Accountancy Profession (KFAT), 21st Edition:
156:
Bragg set out his focus for the role in 2023 on employability and skills.
236:. The organisation also reports on its own gender pay gap and ethnicity pay gap.
304:
619:"New AAT-CTIM exemption pathways for Malaysian tax professionals | AAT news"
799:"Sarah Beale accounting technicians on global stage in Malaysia | AAT news"
30:
595:"AAT makes accountancy fit for the future with new strategy | AAT news"
256:
145:
AAT is the largest provider of accounting apprenticeships in the UK.
65:
864:
859:
854:
532:"Accredited Living Wage Employers | Living Wage Foundation"
514:"Index of UK and Irish Accountancy and Professional Bodies"
204:
In May 2017, AAT members voted to amend the organisation’s
849:
112:
322:
In 2024, CEO Sarah Beale represented AAT as a member of
895:
Professional associations based in the United Kingdom
555:
Sweet, Pat; Reporter; Mar 2017, Accountancy Daily22.
107:
97:
87:
83:
Around 50,000 professional members, 75,000 students
77:
61:
53:
45:
37:
715:"Remote invigilation for selected AAT assessments"
557:"AAT beats ICAEW to sign women in finance charter"
23:The Association of Accounting Technicians (AAT)
324:Confederation of Asian and Pacific Accountants
8:
667:"Qualification specifications and outlines"
579:: CS1 maint: numeric names: authors list (
476:"Unveiling a different side to accounting"
29:
18:
885:Organisations based in the City of London
763:"Delivering apprenticeships in Scotland"
381:
317:International Federation of Accountants
572:
129:Association of Accounting Technicians
7:
739:"AAT Level 3 Diploma in Accounting"
451:"AAT announces new chief executive"
16:Worldwide professional organization
14:
880:Accounting in the United Kingdom
474:Macfarlane, Molly (2024-03-14).
402:"AAT Annual Report and accounts"
500:"Timeline - Accounting History"
890:Professional accounting bodies
691:"End Point Assessments (EPAs)"
643:"End Point Assessments (EPAs)"
272:Qualifications and assessments
1:
822:Johnson, Neil (2022-05-18).
449:Pickard, Joe (2021-05-28).
911:
28:
21:
788:Retrieved August 1, 2018
426:"AAT Council and boards"
234:Women in Finance Charter
855:AAT's blog, AAT Comment
561:www.accountancydaily.co
516:. ICAEW. Archived from
206:Articles of Association
99:Chief Executive Officer
49:London, United Kingdom
865:AAT discussion forums
230:Race at Work Charter
268:online assessment.
371:British Accountant
305:UCAS tariff points
536:livingwage.org.uk
212:Charitable Status
125:
124:
902:
838:
837:
835:
834:
819:
813:
812:
810:
809:
795:
789:
783:
777:
776:
774:
773:
759:
753:
752:
750:
749:
735:
729:
728:
726:
725:
711:
705:
704:
702:
701:
687:
681:
680:
678:
677:
663:
657:
656:
654:
653:
639:
633:
632:
630:
629:
615:
609:
608:
606:
605:
591:
585:
584:
578:
570:
568:
567:
552:
546:
545:
543:
542:
528:
522:
521:
510:
504:
503:
496:
490:
489:
487:
486:
471:
465:
464:
462:
461:
446:
440:
439:
437:
436:
422:
416:
415:
413:
412:
398:
392:
386:
121:
118:
116:
114:
33:
19:
910:
909:
905:
904:
903:
901:
900:
899:
870:
869:
860:AAT Ethics site
846:
841:
832:
830:
821:
820:
816:
807:
805:
797:
796:
792:
786:IFAC Membership
784:
780:
771:
769:
761:
760:
756:
747:
745:
737:
736:
732:
723:
721:
713:
712:
708:
699:
697:
689:
688:
684:
675:
673:
665:
664:
660:
651:
649:
641:
640:
636:
627:
625:
617:
616:
612:
603:
601:
593:
592:
588:
571:
565:
563:
554:
553:
549:
540:
538:
530:
529:
525:
512:
511:
507:
498:
497:
493:
484:
482:
473:
472:
468:
459:
457:
448:
447:
443:
434:
432:
424:
423:
419:
410:
408:
400:
399:
395:
387:
383:
379:
367:
345:
332:
313:
274:
265:
249:
243:
214:
184:
169:
151:
111:
100:
90:
80:
72:
24:
17:
12:
11:
5:
908:
906:
898:
897:
892:
887:
882:
872:
871:
868:
867:
862:
857:
852:
845:
844:External links
842:
840:
839:
814:
790:
778:
754:
730:
706:
682:
658:
634:
610:
586:
547:
523:
520:on 2014-10-06.
505:
491:
466:
455:The Accountant
441:
417:
393:
380:
378:
375:
374:
373:
366:
363:
344:
341:
331:
328:
312:
309:
273:
270:
264:
261:
248:
245:
226:
225:
222:
213:
210:
183:
180:
168:
165:
150:
147:
123:
122:
109:
105:
104:
101:
98:
95:
94:
91:
88:
85:
84:
81:
78:
75:
74:
73:United Kingdom
63:
59:
58:
55:
51:
50:
47:
43:
42:
39:
35:
34:
26:
25:
22:
15:
13:
10:
9:
6:
4:
3:
2:
907:
896:
893:
891:
888:
886:
883:
881:
878:
877:
875:
866:
863:
861:
858:
856:
853:
851:
848:
847:
843:
829:
825:
818:
815:
804:
800:
794:
791:
787:
782:
779:
768:
764:
758:
755:
744:
740:
734:
731:
720:
716:
710:
707:
696:
692:
686:
683:
672:
668:
662:
659:
648:
644:
638:
635:
624:
620:
614:
611:
600:
596:
590:
587:
582:
576:
562:
558:
551:
548:
537:
533:
527:
524:
519:
515:
509:
506:
501:
495:
492:
481:
480:AccountingWEB
477:
470:
467:
456:
452:
445:
442:
431:
427:
421:
418:
407:
403:
397:
394:
391:
385:
382:
376:
372:
369:
368:
364:
362:
360:
356:
352:
349:
342:
340:
337:
329:
327:
325:
320:
318:
311:International
310:
308:
306:
301:
297:
293:
289:
285:
282:
278:
271:
269:
262:
260:
258:
252:
246:
244:
241:
237:
235:
231:
223:
220:
219:
218:
211:
209:
207:
202:
199:
195:
193:
189:
181:
179:
176:
172:
166:
164:
160:
157:
154:
148:
146:
143:
140:
136:
134:
130:
120:
110:
106:
102:
96:
92:
86:
82:
76:
71:
67:
64:
60:
56:
52:
48:
44:
40:
36:
32:
27:
20:
831:. Retrieved
827:
817:
806:. Retrieved
802:
793:
781:
770:. Retrieved
766:
757:
746:. Retrieved
742:
733:
722:. Retrieved
718:
709:
698:. Retrieved
694:
685:
674:. Retrieved
670:
661:
650:. Retrieved
646:
637:
626:. Retrieved
622:
613:
602:. Retrieved
598:
589:
564:. Retrieved
560:
550:
539:. Retrieved
535:
526:
518:the original
508:
494:
483:. Retrieved
479:
469:
458:. Retrieved
454:
444:
433:. Retrieved
429:
420:
409:. Retrieved
405:
396:
384:
358:
354:
353:
347:
346:
343:Publications
335:
333:
321:
314:
302:
298:
294:
290:
286:
283:
279:
275:
266:
263:Examinations
253:
250:
242:
238:
233:
229:
227:
215:
205:
203:
200:
196:
185:
177:
173:
170:
161:
158:
155:
152:
144:
141:
137:
132:
128:
126:
79:Membership
62:Headquarters
38:Abbreviation
850:AAT website
828:AAT Comment
355:AT Magazine
348:AAT Comment
336:Accountable
103:Sarah Beale
93:Kevin Bragg
874:Categories
833:2024-07-26
808:2024-07-26
772:2024-07-26
748:2024-07-26
724:2024-07-26
700:2024-07-26
676:2024-07-26
652:2024-07-26
628:2024-07-26
604:2024-07-26
566:2024-07-26
541:2024-07-26
485:2024-07-26
460:2024-07-26
435:2024-07-26
411:2024-07-26
377:References
247:Exemptions
167:Governance
149:Leadership
46:Founded at
330:Campaigns
89:President
575:cite web
502:. ICAEW.
365:See also
232:and the
182:History
108:Website
334:AAT’s
257:Ofqual
66:London
192:CIPFA
581:link
194:).
188:ACCA
127:The
117:.org
115:.aat
54:Type
803:AAT
767:AAT
743:AAT
719:AAT
695:AAT
671:AAT
647:AAT
623:AAT
599:AAT
430:AAT
406:AAT
133:AAT
119:.uk
113:www
70:E14
41:AAT
876::
826:.
801:.
765:.
741:.
717:.
693:.
669:.
645:.
621:.
597:.
577:}}
573:{{
559:.
534:.
478:.
453:.
428:.
404:.
359:AT
68:,
836:.
811:.
775:.
751:.
727:.
703:.
679:.
655:.
631:.
607:.
583:)
569:.
544:.
488:.
463:.
438:.
414:.
131:(
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
