AAT
Level 4
QN: 610/5263/2
Curriculum Active
AAT Level 4 Diploma for Professional Accounting Technicians
Official qualification regulated by Ofqual, awarded by AAT. Classified as a Vocationally-Related Qualification. Total guided learning hours: 405 hours.
Qualification Level
Level 4
Awarding Body
AAT
Syllabus Units
5 Units
Guided Hours
405 hrs
Instant access to interactive lessons, quizzes, and spaced revision.
Course Syllabus & Study Modules
Complete breakdown of verified curriculum topics and learning objectives.
1
Advanced Business Awareness
Verified
Key Learning Objectives:
- Understand business decision making
- Understand organisational effectiveness
- Understand ethics and law in an accounting environment
- Understand the effective use of data in business
- Understand the importance of sustainability in business
2
Audit and Internal Controls
Verified
Key Learning Objectives:
- Understand the role of internal controls within an organisation
- Understand the audit and assurance frame
- Understand the planning and risk assessment process for audit engagements
- Evaluate internal control systems as part of the audit process
- Understand procedures for obtaining sufficient and appropriate evidence
- Review and report findings
3
Financial Accounting
Verified
Key Learning Objectives:
- Understand the reporting frameworks that underpin financial reporting
- Understand the accounting process
- Understand accounting standards for non-current assets
- Understand other accounting standards
- Prepare financial statements
- Interpret financial statements using ratio analysis
4
Management Accounting
Verified
Key Learning Objectives:
- Understand and implement the organisational planning process
- Use cost and management accounting techniques to aid control
- Use techniques to aid short-term and long-term decision making
- Understand and manage organisational liquidity
5
Principles of Taxation
Verified
Key Learning Objectives:
- Understand the United Kingdom (UK) tax system and ethical behaviour
- Calculate Income Tax and National Insurance contributions
- Identify types of income
- Calculate Capital Gains Tax payable by UK taxpayers
- Prepare tax computations for trading companies
- Understand administrative requirements of the UK’s tax regime
- Understand tax planning opportunities
Regulatory & Verification Details
- Qualification Number (QN)
- 610/5263/2
- Regulated Status
- Available to learners
- Awarding Body
- AAT
- Qualification Type
- Vocationally-Related Qualification
- Operational Start
- Sept 2026