This level will be completed by students with previous study specific to accounting. If you begin studying for your AAT qualification from Level 3 you will be expected to demonstrate an aptitude for the main areas covered at the Certificate level basic accounting modules. The level 3 diploma covers the following:

• The preparation of information required to prepare a final set of accounts for sole-traders and partnerships (2 computer based tests)
• Further progression into management accounting with analysis and reporting of current and future costs (1 computer based test)
• VAT returns, professional ethics, cash management and spreadsheets – (a further 4 computer based tests)

We would expect this qualification to take 6 months to complete for most students.