The new qualification is the Level 4 Professional Accounting Technician (Level 4 PAT) — a Level 4-only refresh. The current Q22 has 3 mandatory units plus a selection of 2 optional units. Level 4 PAT replaces this with 5 compulsory units and moves to 100% computer-marked assessments.
What do you need to know!
Rollout Schedule
Financial Accounting and Management Accounting assessments open.
Audit and Internal Controls, and Advanced Business Awareness assessments open.
Principles of Taxation — timed to align with the annual Finance Act update cycle.
Transitional Arrangements
Students registered on Q22 can retain and transfer relevant learning to Level 4 PAT. There is no limit on units transferred, but at least one Level 4 PAT assessment must be completed to gain the new qualification.
| Q22 Unit(s) | Transfer Method | New Level 4 PAT Unit |
|---|---|---|
| DAIF — Drafting & Interpreting Financial Statements | → Achieved % transfers directly | FNAC — Financial Accounting |
| AMAC — Applied Management Accounting | → Achieved % transfers directly | MNAC — Management Accounting |
| INAC + AUDT (if both passed) | → Average % of both INAC & AUDT | ATIC — Audit and Internal Controls |
| BNTA + PNTA | → Average % of both BNTA & PNTA | PTAX — Principles of Taxation |
| CSFT / CRDM | ✕ No transfer available | No equivalent unit in Level 4 PAT |
| No equivalent in Q22 | ✕ Must be completed fresh | AVBA — Advanced Business Awareness |
There is no cap on how many Q22 units you can transfer — but you must sit at least one new Level 4 PAT assessment to gain the qualification.
For most students, the simplest path is to complete Q22 before July 2028. Transitional arrangements are a safety net — not the recommended route.
AQ16 Level 4 passes cannot be transferred to Level 4 PAT. You must either complete under Q22 or restart fully under the new syllabus.
Guidance
Common Questions
Absolutely not. Q22 is fully recognised and valued. The introduction of Level 4 PAT does not affect its standing in any way.
Not directly — but the transitional arrangements allow your Q22 achievements to count towards Level 4 PAT via the transfer process outlined in the section above.
This unit provides students with the skills and understanding for drafting the financial statements of single limited companies. Students will have proficient knowledge and understanding of international accounting standards, which will then be applied when drafting financial statements. Students will be able to prepare a statement of profit or loss and other comprehensive income, statement of financial position, statement of changes in equity, and statement of cash flows for a limited company. Students will also have a sound appreciation of the regulatory and conceptual frameworks that underpin the preparation of limited company financial statements.
Percentage contribution of this unit to the overall qualification grade: 25%.
This unit encompasses the key areas of planning, control, decision making and liquidity management. Students will understand how the budgetary process is undertaken. Students will be able to construct budgets and then identify and report both on areas of success and on areas that should be of concern to key stakeholders. Students will be equipped with the knowledge and skills across a range of areas that will help to enhance the control environment of an organisation. Students will also gain an appreciation of the methods used to deal with the issues surrounding both short-term and long-term decision making. This unit will also provide students with the skills to both monitor and manage liquidity.
Percentage contribution of this unit to the overall qualification grade: 25%.
This unit teaches students about the role and importance of internal controls within an organisation and also provides the tools to identify fraud risks and assess how internal controls can be used to mitigate those risks. Students will also learn about the principles of audit and assurance and will gain a clear understanding of the regulatory environment and the role of corporate governance. This unit will provide students with an awareness of the audit process, from planning and risk assessment to the final completion and production of the audit report. Students will understand how internal controls influence audit approaches and will learn to evaluate and test these controls effectively. The unit will also explore various audit assertions and procedures, sampling techniques, and methods for obtaining sufficient and appropriate audit evidence. Finally, this unit focuses on reviewing and reporting audit findings.
Percentage contribution of this unit to the overall qualification grade: 15%.
This unit introduces students to taxation for taxpayers in the UK. It introduces students to the different types of income that a UK taxpayer may have, including from employment, self-employment, property and investments. Students will be able to calculate each type of income. Students will also be able to calculate National Insurance contributions on relevant types of income. This unit also introduces students to Capital Gains Tax. Students will be able to calculate Corporation Tax for companies, including income from trading, property and interest, as well as chargeable gains for companies.
Students will also understand the administrative requirements of UK tax law, including the implications of errors, and late filing or late payments. Finally, students will understand ethical issues facing UK taxpayers and the responsibilities that an agent has in giving advice on tax issues to business clients. Students will also be able to identify tax planning opportunities, while understanding the importance of maintaining ethical standards.
Percentage contribution of this unit to the overall qualification grade: 15%.
This unit prepares students for real-world challenges and opportunities in the business environment, enhancing their employability and professional growth. By understanding complex business concepts and practices, students will be able to make informed decisions, improve organisational effectiveness, and contribute to sustainable business practices.
Students will learn how businesses set their goals and strategies and how to make decisions that align with them. Students will develop skills to improve personal effectiveness through effective time management and enhancing communication skills. Students will also gain a sound understanding of promoting equality, diversity and inclusion (EDI) in the workplace, and managing change effectively.
Students will be equipped with the skills to collect, clean and analyse data, understanding the principles of data protection. They will also learn how a business can use data analytics to make better business decisions.
Students will learn the difference between laws and ethics and the importance of professional ethics in handling ethical conflicts and legal issues. This knowledge will help students navigate complex ethical and legal challenges in their professional roles, ensuring they act with integrity and uphold the highest standards of professional conduct.
Finally, students will understand key sustainability concepts and standards and will learn how to promote sustainable business practices. Students will also be able to recognise the benefits and challenges of implementing sustainability policies.
Percentage contribution of this unit to the overall qualification grade: 20%.
* The full level price for the AAT Level 4 Professional Accounting Technician qualification includes all mandatory units.
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