AAT syllabus guidance

If you’re studying or have completed either Using Accounting Software (UACS) or Foundation Synoptic Assessment (FSYA) we recommend that you remain on AQ16 as these units do not directly transfer over to Q2022. So effectively you will lose these units, and elements of FSYA are re-examined in Business Environment Synoptic (BESY), so this will result in more work for you.

If you’re studying or have completed Bookkeeping transactions (BTRN), Bookkeeping controls (BKCL) or Elements of costing (ELCO) (excluding UACS and FYSA) you have a choice. You can remain on AQ16 and complete the level before progressing to the next, or you can transfer directly over to Q2022.

If you’re transferring from AQ2016 to Q2022, the AAT will charge you a £50 transfer fee.

If you’re studying or have completed Management Accounting: Costing (MMAC) or Advanced Diploma Synoptic Assessment (ADSY) excluding Spreadsheets for Accounting (SPSH) (but not both options) our advice is as follows:

We recommend that you remain on AQ16 as your MMAC unit does not directly transfer over to Q2022. This would result in you having to sit the Management Accounting Techniques (MATS) exam due to the spreadsheet element being introduced into the unit.

If you have completed MMAC and Spreadsheet for Accounting (SPSH) these two units transfer directly over to Management Accounting Techniques (MATS).

Also your Synoptic unit does not directly transfer over to Q2022. You would also be required to complete the Business Awareness (BUAW) unit as this is new to Q2022 with no equivalent from AQ16.

However, if you have completed the synoptic unit, you will have had to have studied or attempted the exams for the other units. So if you do have any other units outstanding, it would suggest you have failed those units, therefore you should remain on AQ16.

If you’re studying or have completed Advanced Bookkeeping (AVBK) or Final Accounts Preparation (FAPR) (but not both options together) our advice is as follows:

From the units you have selected, we recommend that you remain on AQ16 as you will need to pass both the AVBK and FAPR units for them to transfer directly over to Q2022. Otherwise, you will be increasing your workload as you will be effectively resitting the unit you have achieved.

If you’re studying or have completed AVBK, FAPR or Indirect Tax (IDRX) our advice is as follows:

From the units you have selected, they transfer directly over to Q2022.

Therefore you have a choice. You can remain on AQ16 and complete the level before progressing onto Level 4 Diploma in Professional in Accounting. Or you can transfer over to Q2022 whilst midway through completion of your Advanced Diploma in Accounting. The benefit of transferring is that you will not have to complete the AQ16 synoptic assessment.

You need to be aware of the following if you do decide to transfer over to Q2022.

• If you’re transferring from AQ2016 to Q2022, the AAT will charge you a £75 transfer fee.
• You will also still be required to sit the Business Awareness (BUAW) assessment as there is no equivalent unit under AQ16 as this is new to Q2022.

If you’re studying or have completed either Management Accounting: Budgeting (MABU) or Management Accounting: Decision and Control (MDCL) (but not both options together) within any of your responses (Including both Personal Tax (PLTX) and Business Tax (BSTX)) our advice is as follows:

We recommend that you remain on AQ16. As you will need to complete both MABU and MDCL units for them to transfer directly over to Q2022 as otherwise, you will still need to complete AMAC under Q2022.

If you’re studying or have completed either BSTX or PLTX (but not both options together), and intend to take both tax options, our advice is as follows:

We recommend that you remain on AQ16 otherwise you will be learning a new Finance Act for your second tax unit. The AAT has confirmed that they will continue to examine Finance Act 20 until 30 June 2023. On completion of your second tax unit, you can decide whether to transfer over to Q2022.

If you have completed both MABU and MDCL our advice is as follows:

Transfer directly over to Q2022. Please note that the AAT will give you a 70% pass in AMAC. The benefit of transferring is that you won’t need to sit the PDSY unit under Q2022. Therefore you have a choice, you can remain on AQ16 and complete the level, or you can transfer over to Q2022 midway through completion of your Professional Diploma in Accounting - Level 4.

If you’re transferring from AQ2016 to Q2022, the AAT will charge you a £100 transfer fee.