Guidance for applying from

a professional body

Routes to AAT full membership

Part 1
You can apply to become an AAT full member if you are:

a full member of an AAT recognised professional body

fully qualified with an AAT recognised professional qualification
part qualified with an AAT recognised professional qualification and have completed the
necessary modules
a graduate from a recognised partner university and degree programme.

AAT recognised professional qualifications and bodies

We map the standards of other professional qualifications on a regular basis to ensure that the routes
into AAT membership are updated and that all new members joining AAT meet the same high
standards, no matter which route you have taken.
If you have part or fully completed a qualification, or hold current professional membership with any of
the following bodies, you are eligible to apply for AAT full membership:
Part qualified:

Fully qualified and/or full members:

Association of Chartered Certified

Accountants (ACCA) qualification

Chartered Institute of Management

Accountants (CIMA) professional
qualification

Chartered Institute of Public Finance and

Accountancy (CIPFA) professional
certificate and/or professional diploma

The Institute of Chartered Accountants in

England and Wales (ICAEW) certificate
(CFAB) and/or ACA qualification

The institute of Chartered Accountants in

Scotland (ICAS) Chartered Accountant
qualification

Association of Chartered Certified

Accountants (ACCA)
Chartered Institute of Management Accountants (CIMA)
Chartered Institute of Public Finance and Accountancy
(CIPFA)
The Institute of Chartered Accountants in England and
Wales (ICAEW)
The institute of Chartered Accountants in Scotland (ICAS)
Institute of Chartered Secretaries and Administrators
(ICSA)
Accounting Technicians Ireland (formally IATI)
Association of International Accountant (AIA)
Institute of Financial Accountants (IFA)
National Institute Accounting Technicians (NIAT)
Philippines

Reciprocal membership agreements with:

New Zealand Institute of Chartered Accountants (NZICA)
Hong Kong Institute of Accredited Accounting Technicians
(HKIAAT)

Full membership requirements

Section

Requirement

Application form

Professional
recommendation
Evidence of
qualification or
membership
Workplace
competence

Professional
competence test
(PCT)
Complete an extra
top-up unit

Fees

Part qualified
Download application
form: Part qualified
route to AAT
full membership

Applicant type
Fully qualified
Download
application form:
Fully qualified
route to AAT
full membership

Full member
Download
application form:
Full member
route to AAT
full membership

Yes

Yes

Yes

Yes See part II of

these guidance notes
Yes download
Workplace
competency form
and guidance sheet

Yes

Yes

Yes

n/a

n/a

n/a

n/a

Yes

Yes

Dependent on
modules taken - see
part II of these
guidance notes
Yes

Yes download
Workplace
competency
form and
guidance sheet

n/a

1. Application form
Download the application form relevant to the route you are applying for. This application contains all
the personal and employment details that are necessary for AAT to service your membership and
tailor our communications to your needs.
IFA members
IFA members will need to download and complete the part qualified application form. IFA do not
include a work experience requirement as part of the full membership entry criteria, but this is a
requirement of entry to AAT full membership.

2. Professional recommendation
We require you to provide the details of a professional referee that you have nominated to confirm
your suitability for full membership and commitment to AAT.
Your referee should:
have knowledge of your work within your current or most recent job
work in a position senior to you
have worked with you for at least six months.
If you work for yourself your referee should be a qualified accountant who knows your work in a
professional capacity. We can only accept a reference from a friend or relative if they are a qualified
accountant (an AAT licensed member in practice or a member of one of the chartered or certified
accountancy bodies).
They will need to read and agree to two statements and sign and date your application form; as well
as provide their contact details, so that their recommendation can be ratified by AAT membership
assessors.
3

3. Evidence of your qualifications or professional membership

Full members: please supply a copy of your up to date membership certificate and membership
number from your accounting and finance related professional body.
Fully qualified: please supply a copy of your statement of achievement or qualification certificate, with
evidence of any exemptions you have gained, together with your student number.
Part qualified: please supply evidence of completion or exemption from the specific units or modules
as detailed in part two of this guidance, relating to the qualification you have gained to date, and your
student number.

4. Prove your competence in the workplace

This is only a requirement for part qualified and fully qualified applicants. Those with a full
membership subscription with an AAT recognised body will have already submitted work based
evidence as part of your existing membership.
IFA members
IFA members will need to download and complete the part qualified application form. IFA do not
include a work experience requirement as part of the full membership entry criteria, but this is a
requirement of entry to AAT full membership.
Fully qualified and part qualified
You must demonstrate that you have put your skills to practical use in the workplace by submitting
evidence of your competence in one technical area of finance or accounting and seven key areas of
personal effectiveness. Download the workplace competency guidance information, to assist you in
completing this section of your application.
If you are not yet working in finance, you may be able to begin completing the personal effectiveness
competencies from experience gained in a non-accounting role.
Download and complete the workplace competency form with your experience, completing all
seven of the personal effectiveness competencies and choosing one of the technical competencies.
The technical competency must be verified by your employer (or a qualified accountant if you're selfemployed). Your verifier could be the same person as your professional referee. All personal
effectiveness competencies are assessed by the AAT membership assessors.

5. Professional competence test (PCT)

For part qualified applicants and IFA members only.
The PCT is an invigilated computer based assessment that can be carried out at your workplace,
under exam conditions. AAT will need to contact the person administering and invigilating your PCT
before you sit the test.
To sit the PCT, your nominated invigilator (line manager or another appropriate senior colleague) will
need to:

provide a quiet location for you to complete the test, equipped with a suitable internet
enabled computer with AATs client software installed AAT will send your invigilator
the relevant technical instructions to access the client software.
enter an access code (provided via email by AAT) at the start of your test
verify, on completion, that you sat the test personally and without assistance.

Please agree with your i n v i gi l at or , as part of your application, when you would like to sit the
PCT. Please ensure you allow at least 10 working days between submitting your application form to
AAT and your desired PCT date. You can sit the PCT on a Tuesday, Wednesday or Thursday.
Alternatively, you may wish to visit the AAT head office to be invigilated for the PCT. Please indicate
this option on your application form.
The PCT will test your knowledge and understanding of the basic accounting principles, and is based
on the AAT Level 2 Certificate in Accounting. It should take approximately 2 hours to complete. The
units of competence covered are as follows:

Processing Bookkeeping Transactions

Control Accounts, Journals and Banking System
Basic Costing
Accounting
Work effectively in Accounting and Finance.

PCT practice test

The questions contained within the AAT Level 2 Certificate in accounting (2010 standards) are
indicative of the type of questions you will be asked within the PCT. You may take the sample
computer based tests (CBT) as many times as you like to familiarise yourself with the format of the
PCT. To take the practice test and see the answers please select the link below:

Sample CBT
Sample CBT - answers (Word)

Learning material
In addition to the sample CBT, you may wish to access the following AAT resources
to support your preparation for the PCT:

AAT Quiz: Professional Ethics

CPD Fresh Thinking
AAT Code of Professional Ethics
Sign up to AATs blog, AAT Comment for regular industry and study support news.

For an outline of the performance criteria covered in the PCT and possible marks per section, please
see below.

Professional Competency Test: Performance Criteria

Section 1: Technical skills
Possible marks
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

Sales invoices
Ledger postings (1)
Credit notes
Statements for credit customers
Receiving payment from credit customers
Reconciling control accounts
Purchase invoices
Ledger postings (2)
Credit notes
Statements from credit suppliers
Making payments to credit suppliers
Payroll payments
Reconciling payroll control accounts
Petty cash
Balancing account - petty cash
Vouchers
VAT issues
Recording cash book payments
Recording cash book receipts
Balancing accounts (1)
Bank statements
Bank reconciliations (1)
Bank reconciliations (2)
Balancing accounts (2)
Balancing accounts (3)
Suspense accounts
Trial balance errors
Cheques and cards
Balancing accounts (4)
Journals
Types of errors
Total possible marks for section 1

3
3
2
1
4
1
2
3
2
1
2
4
2
3
0
2
3
4
3
4
2
3
3
1
1
2
2
2
2
2
1
70
Possible marks

Sec ion 2: Professional Skills

Handle confidential information
31
Maintain good working relations
32
Assess own performance
33
Identify CPD
34
Communication
35
Health and Safety
36
Sustainability
37
Professional ethics guidelines
38
Appropriate ethical behaviour
39
Contractual obligations to clients
40

2
3
3
2
5
4
2
4
3
2

Total possible marks for section 2

30

TOTAL POSSIBLE MARKS FOR PCT

100

6. Complete an extra unit

In some circumstances, the mapping of an alternative qualification does not result in suitable
coverage of the AAT Level 4 Diploma in Accounting. It is therefore necessary to carry out additional
top-up assessments through the AAT syllabus in order to gain demonstrate knowledge and
competence in these learning areas.
To undertake the study and assessment for one top-up unit with AAT, you will need to register to
complete a single learning area. This registration fee is 48 for 12 months access in order to complete
this unit.
It may be possible to carry out the learning necessary to complete this top-up unit as a self-studier,
using the study support and practice assessment material available via the MyAAT student area. To
sit the assessment, you will need to find an assessment centre and book a convenient time.
If you prefer to have more formal tuition, you will need to register with a training provider for this topup unit. Visit the training provider search to find the right training provider for you, and contact them
about the unit and the tuition fees for your AAT study. Training providers set their own fees for tuition
and assessments.

7. Fees
To join AAT as a full member, there is a one-off admission fee, which includes the PCT assessment
cost (if applicable).
For the most up to date membership fee, visit aat.org.uk/fees. This is renewable annually on the
first day of the month you are approved as a full member.
The admission and first year membership fee is required to be paid in full upon application. You can
pay by debit or credit card.
You are able to set up a direct debit instruction for the collection of your on-going membership fee.
This can be paid in one, three or four monthly instalments. Please complete the direct debit mandate
within the application form. You will benefit from a 6 discount per year if paying by Direct Debit for
your future fees.

Part II
If you are a part qualified student, having completed some elements of a professional qualification
with a recognised accounting, finance or business professional body, you may be eligible to join AAT
as a full member. Find your existing qualification and follow the information and AAT joining
requirements.
Professional qualification
ACCA Qualification

Syllabi from
Dec 2007

CIMA Certificate and Professional

Qualification

2005

CIPFA Professional Qualification

Feb 2007

ICAEW CFAB
Certificate in Finance and Business

Sep 2013

ICAEW ACA Qualification

Sep 2007

ICAS CA Qualification

2008

Necessary units to meet the AAT equivalent

Fundamentals
F1 Accountant in Business
F2 Management Accounting
F3 Financial Accounting
AND at least two of the following:
F6 Taxation
F8 Audit and Assurance
F9 Financial management
CIMA Certificate (or evidence of exemption from level)
AND
Operational level
P1 Performance Operations
F1 Financial Operations
AND
Management level
F2 Financial Management
Professional Certificate (or evidence of exemption from level)
Financial accounting
Management accounting
Financial reporting
Audit and assurance.
AND
Professional Diploma
Public Sector financial reporting
Business management
Certificate level
Accounting
Assurance
Business and Finance
Management Information
Principles of Taxation
AND
ICAEW Professional Level
Financial Accounting and Reporting
OR
AAT Level 4 Financial Statements (see section 6 above)
Certificate level (or evidence of exemption from level)
Accounting
Assurance
Business and Finance
Management Information
Principles of Taxation
AND
Professional Level
Financial Accounting and Reporting
Test of competence
Business Management
Finance
Financial Accounting
Principles of Auditing and Reporting
AND
Test of Professional Skills
Assurance and Business Systems
Financial Reporting
Tax Taxation

Further information
Please return your completed application, together with the additional information as
highlighted in the checklist, to the Membership Support team:
Association of Accounting Technicians, 140 Aldersgate Street, London, EC1A 4HY.
If you have any questions, please contact our Membership Support team on +44 (0)20 3735 2401.
Alternatively email: membershipsupport@aat.org.uk