Accounting &amp; Finance

3 learning outcomes21 guidance points3 criteria

Compensation and Benefits Management

This element focuses on the strategic alignment of compensation and benefits with overall business objectives, covering the design of total reward programmes that attract, motivate, and retain talent. It extends to global reward strategies, addressing cross-border complexities such as expatriate packages, local market competitiveness, and compliance with international labour laws and tax regulations. Applied learning involves constructing equitable pay structures and evaluating benefit schemes to support organisational performance.

ATHE Level 7 Extended Diploma for Payments and Tax Agents , ATHE Level 7 Diploma for Payments and Tax Agents (Finance and Taxation Management), ATHE Level 7 Diploma for Payments and Tax Agents (Human Resource Management)

Telesales Competency Techniques

This subtopic equips learners with the essential telesales competencies required in financial services contact centres, focusing on the structured sales process, effective call planning, and the management of both inbound and outbound call demands. Emphasis is placed on regulatory compliance, customer-centric communication, and the ability to meet performance targets while upholding ethical standards. Practical application includes tailoring sales approaches to financial products and services, ensuring learners can competently handle real-world customer interactions.

ATHE Level 3 Award In Contact Centre Operations in the Financial Services Sector

6 learning outcomes9 guidance points

Budgetary Control

Budgetary control involves the systematic planning, monitoring, and management of an organisation's financial resources through the creation of budgets and the subsequent comparison of actual results against planned figures. This process enables managers to identify variances, take corrective actions, and improve operational efficiency, making it a cornerstone of effective financial management in businesses of all sizes. Learners will develop practical skills in preparing different types of budgets, performing variance analysis, and compiling reports that inform decision-making.

ATHE Level 4 Extended Diploma in Accounting, ATHE Level 4 Diploma in Accounting

4 learning outcomes24 guidance points4 criteria

Taxation Management for Private Wealth

This subtopic explores the principles and practices of taxation as it applies to private wealth, focusing on a specific country's domestic tax regime and the complexities arising from cross-border assets and activities. Learners will analyse how residency, domicile, and source rules interact to determine tax liabilities, and develop strategies to optimise wealth preservation through compliant tax planning. The content bridges technical tax law with practical advisory skills essential for managing high-net-worth portfolios in a globalised environment.

ATHE Level 7 Certificate in Taxation Management for Private Wealth, ATHE Level 7 Diploma for Payments and Tax Agents (Finance and Taxation Management), ATHE Level 7 Extended Diploma for Payments and Tax Agents +1 more

Financial Management

This subtopic explores the strategic financial management decisions organisations face, focusing on how they determine and secure long-term capital, evaluate investment opportunities using techniques such as NPV and IRR, and mitigate financial risks including interest rate and foreign exchange exposure. Mastery of these concepts enables learners to contribute effectively to capital budgeting and risk management processes in a professional accounting role.

ATHE Level 5 Diploma in Accounting, ATHE Level 5 Extended Diploma in Accounting

2 learning outcomes12 guidance points2 criteria

Private Wealth Management

This subtopic explores the holistic approach to managing the financial affairs of high-net-worth individuals, focusing on the integration of investment planning, risk management, and estate and retirement strategies to preserve and grow wealth across generations. Learners will examine client profiling, goal setting, asset allocation, and the development of tailored financial plans that address both accumulation and decumulation phases.

ATHE Level 7 Certificate in Private Wealth Management, ATHE Level 7 Diploma for Payments and Tax Agents (Finance and Taxation Management), ATHE Level 7 Diploma for Payments and Tax Agents (Human Resource Management) +1 more

4 learning outcomes32 guidance points4 criteria

Assurance

This subtopic explores the fundamental concepts of assurance engagements, including their purpose, elements, and types, within the context of accounting and finance. It delves into the critical role of internal controls in ensuring reliable financial reporting and safeguarding assets, and examines how assurance providers gather sufficient and appropriate evidence to form conclusions. Emphasis is placed on the application of professional ethics and the Code of Ethics for Professional Accountants to maintain independence, integrity, and objectivity throughout the assurance engagement.

ATHE Level 5 Extended Diploma in Accounting

1 learning outcomes11 guidance points

Audit and Compliance - Advanced

This advanced subtopic equips learners with the ability to navigate the complex regulatory framework governing audit and assurance, including professional ethics, international standards, and current developments. It develops practical skills to plan and execute a robust audit engagement, from risk assessment to reporting, ensuring compliance with legal and professional requirements.

ATHE Level 7 Extended Diploma in Accounting and Finance

Taxation Management for Compensation and Benefits

This subtopic focuses on the UK taxation framework for employment-related compensation and benefits, equipping learners to compute personal income tax liabilities and national insurance contributions accurately. It develops the ability to design tax-efficient remuneration strategies while ensuring compliance with HMRC regulations, directly applicable to payments and tax agent roles.

ATHE Level 7 Extended Diploma for Payments and Tax Agents , ATHE Level 7 Diploma for Payments and Tax Agents (Human Resource Management), ATHE Level 7 Diploma for Payments and Tax Agents (Finance and Taxation Management)

3 learning outcomes25 guidance points3 criteria

Human Resource Management

This subtopic examines strategic human resource management within payments and tax agent firms, focusing on aligning HR practices with business goals. It covers practical implementation of HR processes like recruitment and performance management, alongside global HR strategies for multinational financial services contexts.

3 learning outcomes26 guidance points3 criteria

Cost and Management Accounting

This element develops learners' ability to apply cost accounting techniques—such as marginal, absorption, and activity-based costing—to inform pricing decisions. It also explores how effective employee management techniques, including performance measurement and incentive schemes, can enhance quality and operational efficiency in organisations. Mastery of these areas is essential for driving financial performance and strategic decision-making.

ATHE Level 4 Diploma in Accounting, ATHE Level 4 Extended Diploma in Accounting

6 learning outcomes6 guidance points

Treating Customers Fairly

This subtopic explores the regulatory and ethical imperative of Treating Customers Fairly (TCF) within financial services contact centres. It examines how effective communication, professionalism, and adherence to FCA principles ensure positive customer outcomes, mitigate risks, and uphold the organisation's reputation.

ATHE Level 3 Award In Contact Centre Operations in the Financial Services Sector

Understanding Money in Context

This subtopic explores the diverse forms of money, from physical cash to digital transactions, and examines how income is generated and circulated within an economy. It delves into the role of banks, the mechanics of interest and inflation, the principles of foreign exchange, and the structure of taxation, enabling learners to understand the financial interactions between individuals, businesses, and the state. Mastery of these concepts is essential for making informed personal financial decisions and for grasping broader economic dynamics.

ATHE Level 2 Certificate in Financial Studies

1 learning outcomes11 guidance points

Financial Reporting

This element develops learners' competence in preparing accurate financial statements for various business entities, from sole traders to limited companies, in accordance with relevant accounting standards. Emphasis is placed on the application of double-entry principles, adjustments, and disclosure requirements. The ability to interpret these statements through ratio analysis and articulate justified recommendations is essential for informed business decision-making.

ATHE Level 5 Diploma in Accounting, ATHE Level 5 Extended Diploma in Accounting

1 learning outcomes10 guidance points

Core Financial Management – Advanced

This subtopic delves into the advanced financial management responsibilities of senior finance professionals within multinational contexts. Learners explore the intricate relationship between macroeconomic variables and organisational strategy, critically evaluate investment and merger opportunities, and devise robust treasury and risk management frameworks. Mastery here equips candidates to navigate complex global financial landscapes and make strategic decisions that enhance organisational value.

ATHE Level 7 Extended Diploma in Accounting and Finance

Business Taxation

Business Taxation equips learners with the ability to compute tax liabilities for sole traders, companies, and VAT-registered entities, ensuring compliance with UK tax legislation. It covers the practical completion of self-assessment tax returns, corporation tax returns, and VAT returns, integrating allowances, reliefs, and filing obligations. Mastery of these skills is essential for accurate financial reporting and advisory roles in accounting practice.

ATHE Level 5 Extended Diploma in Accounting

1 learning outcomes9 guidance points

Financial Accounting Applications

This subtopic develops practical skills in preparing final accounts for sole traders and non-profit organisations, and analysing accounting statements. Learners apply double-entry principles, adjustments, and ratio analysis to interpret financial performance and position, essential for roles in accounting and financial management.

ATHE Level 3 Diploma in Accounting

Financial and Management Control

This element focuses on the tools and techniques used to manage financial performance and control within organizations. Learners will explore how budgeting, variance analysis, and performance improvement strategies are applied in practice, alongside the internal and external factors influencing organizational outcomes.

ATHE Level 5 Extended Diploma in Accounting

3 learning outcomes20 guidance points3 criteria

Innovation Management

This element explores innovation as a driver of competitive advantage in financial services, focusing on the types of innovation (incremental, disruptive, process, product) and their strategic role. Learners will examine how to design systematic innovation processes, from ideation to implementation, and foster a culture that encourages creative problem-solving within payments and tax organisations. Practical application involves developing frameworks for managing innovation in compliance with regulatory environments.

Understanding and Managing Stress

This element explores the multifaceted nature of stress within the context of contact centre operations in the financial services sector. It distinguishes between positive stress (eustress) that can enhance performance and negative stress (distress) that impairs well-being, examining their physiological and psychological effects. Learners are equipped with practical relaxation techniques and strategies to identify and differentiate stress from frustration and anger, emphasizing the critical importance of swift intervention to sustain personal resilience and ensure professional accuracy.

ATHE Level 3 Award In Contact Centre Operations in the Financial Services Sector

6 learning outcomes8 guidance points

Introduction to Accounting

This element introduces learners to the fundamental purpose and function of accounting within businesses and other entities. It explores how accounting information supports decision-making, stewardship, and accountability, and distinguishes between various accountancy roles such as financial accounting, management accounting, and auditing. Learners also examine how legal structures (sole traders, partnerships, limited companies, etc.) affect accounting obligations and reporting frameworks.

ATHE Level 3 Diploma in Accounting

1 learning outcomes7 guidance points

Corporate Reporting for Strategic Business - Advanced

This element delves into advanced corporate reporting, requiring a critical understanding of ethical principles underpinning accounting standards and the appropriateness of financial reporting frameworks. Learners will prepare consolidated financial statements for groups of entities and interpret these statements to make justified, strategic recommendations for diverse business stakeholders, ensuring alignment with regulatory and ethical norms.

ATHE Level 7 Extended Diploma in Accounting and Finance

Using Money

This subtopic explores the practical application of money management across the personal life cycle, integrating financial planning, savings, borrowing, insurance, and budgeting with an emphasis on personal spending priorities. It uniquely incorporates the context of the Jewish faith, examining how religious principles shape financial decisions, particularly in borrowing and spending. Learners will develop the skills to access, track, and plan their finances effectively while respecting cultural and ethical considerations.

ATHE Level 2 Certificate in Financial Studies

Financial Accounting 1

This element explores the regulatory framework underpinning financial reporting, focusing on the roles of bodies like the IASB and the FRC. It also develops practical skills in preparing and interpreting the statement of cash flows under IAS 7, and in formulating a comprehensive credit control policy, highlighting the interplay between accurate financial reporting and effective working capital management.

ATHE Level 4 Diploma in Accounting, ATHE Level 4 Extended Diploma in Accounting

1 learning outcomes4 guidance points

Economics for Business

This subtopic equips learners with the ability to analyse how micro-economic factors (such as supply and demand, market structures, and elasticity) influence business decisions, alongside macro-economic factors (including GDP, inflation, unemployment, and government policies). It further develops understanding of the international economic environment, covering exchange rates, trade agreements, and globalisation, enabling learners to evaluate the strategic implications for organisations operating across borders.

ATHE Level 4 Extended Diploma in Accounting

Management Accounting

This element examines the application of management accounting techniques to calculate costs, support decision making, and facilitate planning and control within a finance and taxation context. Learners will develop the ability to produce and interpret cost data, apply relevant costing for short-term decisions, and use budgeting and variance analysis to monitor organisational performance.

ATHE Level 7 Diploma for Payments and Tax Agents (Finance and Taxation Management), ATHE Level 7 Extended Diploma for Payments and Tax Agents , ATHE Level 7 Diploma for Payments and Tax Agents (Human Resource Management)

3 learning outcomes20 guidance points3 criteria

Management for Strategic Performance - Advanced

This advanced element explores how strategic management accounting drives long-term organisational success. It examines the integration of strategic planning and control mechanisms with sophisticated performance management information systems to monitor and evaluate strategic goals. Learners will critically analyse approaches to strategic performance measurement, such as the Balanced Scorecard and KPIs, to support informed decision-making and competitive advantage.

ATHE Level 7 Extended Diploma in Accounting and Finance

Introduction to Accounting Principles

This subtopic introduces the foundational accounting equation (Assets = Liabilities + Equity) and explores the essential accounting policies, principles, and concepts such as going concern, accruals, prudence, and consistency. Learners develop practical skills in applying double-entry bookkeeping to accurately record transactions in ledger accounts, culminating in the preparation of a trial balance to verify the arithmetical accuracy of the accounting records.

ATHE Level 3 Diploma in Accounting

Financial Accounting 2

This subtopic deepens learners' ability to prepare and interpret financial statements for various organisational forms, recognising how ownership structure (sole trader, partnership, limited company) dictates reporting requirements under frameworks such as IFRS or local GAAP. It also develops skills in applying analytical tools to evaluate performance and financial position, linking accounting records to strategic decision-making.

ATHE Level 4 Diploma in Accounting, ATHE Level 4 Extended Diploma in Accounting

3 learning outcomes20 guidance points3 criteria

Management Skills Development

This subtopic focuses on the critical role of management skills in enhancing business performance and the strategies for developing these skills within an organisation. It covers methods such as coaching, mentoring, and formal training, alongside the essential communication competencies required for effective management, including active listening, feedback, and conflict resolution. Practitioners must be able to assess skill gaps, design development plans, and evaluate their impact on organisational outcomes.

ATHE Level 7 Diploma for Payments and Tax Agents (Human Resource Management), ATHE Level 7 Diploma for Payments and Tax Agents (Finance and Taxation Management), ATHE Level 7 Extended Diploma for Payments and Tax Agents

Taxation for Business and Individuals

This element equips learners with advanced knowledge of the UK taxation system, focusing on the intricate workings of income tax, corporation tax, capital gains tax, inheritance tax, value added tax, and national insurance. Learners critically assess the impact of these taxes on businesses and individuals through scenario analysis, and develop strategic tax planning measures to legally minimise or defer liabilities, always considering ethical implications and compliance. Effective communication of complex tax information to diverse stakeholders, including clients, managers, and HMRC, is emphasised to ensure clarity and professionalism in real-world practice.

ATHE Level 7 Extended Diploma in Accounting and Finance

Introduction to Cost Accounting Techniques

This subtopic introduces fundamental cost accounting techniques essential for managerial decision-making. It covers the distinction between marginal and absorption costing, demonstrating how each method treats fixed production overheads and impacts profit reporting. Additionally, it explores Cost-Volume-Profit (CVP) analysis, enabling learners to calculate break-even points, margin of safety, and target profits, thereby supporting business planning and control.

ATHE Level 3 Diploma in Accounting

Quantitative Methods

This subtopic equips learners with essential quantitative skills for accounting and business decision-making. It covers the entire data lifecycle—from collection and processing to interpretation—alongside numerical and algebraic methods. Learners also develop the ability to design business investigations and apply appropriate inferential statistical tests to support evidence-based conclusions.

ATHE Level 5 Extended Diploma in Accounting

Law for Accounting

This subtopic examines the legal framework essential for accounting professionals, including contract, tort, and company law. It equips learners to apply legal principles to commercial scenarios, understand insolvency procedures, recognize criminal liability in business contexts, and navigate regulatory areas such as employment and data protection law to ensure compliant practice.

ATHE Level 4 Extended Diploma in Accounting

Introduction to Management Accounting

This subtopic introduces fundamental management accounting techniques for planning, control, and decision-making. Learners will develop skills to prepare and monitor budgets, apply inventory valuation methods to support cost management, and evaluate capital investments using appraisal techniques. These skills are essential for providing financial information that drives effective organisational strategies and performance improvement.

ATHE Level 3 Diploma in Accounting