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Transition (AQ2016 – Q2022)

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Transition (AQ2016 – Q2022)

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Transition advise for AQ2016 students

You must have passed one exam under AQ2016 to be eligible to transfer.

We recommend you change to Q2022 unless you stand to lose any significant exam passes under the AAT’s transitional rules.

Read our transitional guidance below to help you decide.

If you are an apprentice, you must discuss and agree with your Talent Coach before transferring.

Any achievement prior to AQ2016 (AQ2010, AQ2013 and NVQ) will not be recognised by the AAT.

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AAT Bookkeeping

AAT LEVEL 2 – Foundation Certificate in Bookkeeping
This table shows which units you can transfer from AQ2016 to Q2022.
AQ2016 UNITQ2022 UNIT EQUIVALENTTRANSITIONAL INFORMATION
Bookkeeping Transactions (BTRN)Introduction to Bookkeeping (ITBK)If you’ve passed BTRN,
you will get a 70% pass in ITBK.
Bookkeeping Controls (BKCL)Principles of Bookkeeping Controls (POBC)If you have passed BKCL,
you will get a 70% pass in POBC.

AAT LEVEL 3 – Advance Certificate in Bookkeeping
This table shows which units you can transfer from AQ2016 to Q2022.
AQ2016 UNITQ2022 UNIT EQUIVALENTTRANSITIONAL INFORMATION
Advanced Bookkeeping (AVBK)

Final Accounts Preparation (FAPR)		Financial Accounting:
Preparing Financial Statements (FAPS)		If you’ve passed both AVBK and FAPR,
you will get a 70% pass in FAPS, based on your AVBK result.

If you’ve only passed AVBK or FAPR,
you won’t receive an equivalent pass.

If you transfer,
you’ll cover some of the AVBK content again in FAPS.
Indirect Tax (IDRX)Tax Processes for Businesses (TPFB)If you’ve passed IDRX,
you will get a 70% pass in TPFB.

AAT Accounting

AAT LEVEL 2 – Foundation Certificate in Accounting
This table shows which units you can transfer from AQ2016 to Q2022.
AQ2016 UNITQ2022 UNIT EQUIVALENTTRANSITIONAL INFORMATION
Bookkeeping Transactions (BTRN)Introduction to Bookkeeping (ITBK)If you’ve passed BTRN,
you will get an equivalent pass in ITBK.
Bookkeeping Controls (BKCL)Principles of Bookkeeping Controls (POBC)If you have passed BKCL,
you will get an equivalent pass in POBC.
Elements of Costing (ELCO)Principles of Costing (PCTN)If you have passed ELCO,
you will get an equivalent pass in PCTN.
Using Accounting Software (UACS)NoneYou will lose any pass in UACS,
as this is not examined under Q2022.
Foundation Synoptic assessment (FSYA)The Business Environment
Synoptic Assessment (BESY)		You will lose any pass in FSYA,
as BESY is a very different exam
in Q2022 and has to be sat again.
So, if you’ve passed UACS and/or FSYA you’re probably best to stay on AQ2016, as you can’t transfer those units. Otherwise, you can go ahead and transfer.

If you’re transferring from AQ2016 to Q2022, the AAT will charge you a £50.00 transfer fee.

AAT LEVEL 3 – Advance Diploma in Accounting
This table shows which units you can transfer from AQ2016 to Q2022.
AQ2016 UNITQ2022 UNIT EQUIVALENTTRANSITIONAL INFORMATION
Advanced Bookkeeping (AVBK)

Final Accounts Preparation (FAPR)		Financial Accounting:
Preparing Financial Statements (FAPS)		If you’ve passed both AVBK and FAPR,
you will get an equivalent pass in FAPS,
based on your AVBK result.

If you’ve only passed AVBK,
you won’t receive an equivalent pass.

If you transfer, you’ll cover some
of the AVBK content again in FAPS.
Management Accounting: Costing (MMAC)

Advanced Synoptic assessment (AVSY)

Spreadsheets for Accounting (SPSH)		Management Accounting Techniques (MATS)If you’ve passed both MMAC and AVSY, you will get an equivalent pass in MATS, based on your MMAC result.

If you’ve passed both MMAC and SPSH, you will get an equivalent pass in MATS, based on your MMAC result.

If you’ve only passed MMAC or AVSY/SPSH, you won’t receive an equivalent pass. If you transfer, you’ll cover some of the content again in MATS.
Indirect Tax (IDRX)Tax Processes for Businesses (TPFB)If you’ve passed IDRX, you will get an equivalent pass in TPFB.
Advanced Synoptic Assessment (ADSY)NoneYou will lose any pass in ADSY,
as this is not examined separately under Q2022.
NoneBusiness Awareness (BUAW)NEW: This is a new unit for Q2022
so everyone will need to take this.
If you’re transferring from AQ2016 to Q2022, the AAT will charge you a £75.00 transfer fee.

AAT LEVEL 4 – Professional Diploma in Accounting (Mandatory)
This table shows which units you can transfer from AQ2016 to Q2022.
AQ2016 UNITQ2022 UNIT EQUIVALENTTRANSITIONAL INFORMATION
Management Accounting: Budgeting (MABU)

Management Accounting: Decision and Control (MDCL)		Applied Management Accounting (AMAC)If you’ve passed both MABU and MDCL,
you will get a 70% pass in AMAC.

If you’ve only passed MABU or MDCL,
you won’t receive an equivalent pass.

If you transfer, you’ll cover some of the
content again when you sit AMAC.
Financial Statements of Limited Companies (FSLC)Drafting and Interpreting Financial Statements (DAIF)If you have passed FSLC,
you will get an equivalent pass in DAIF.
Professional Synoptic (PDSY) Assessment
(Plus Accounting Systems & Controls)		Internal Accounting Systems and Controls (INAC)If you have passed PDSY,
you will get an equivalent pass in INAC.

AAT LEVEL 4 – Professional Diploma in Accounting (Optional)
This table shows which units you can transfer from AQ2016 to Q2022.
AQ2016 UNITQ2022 UNIT EQUIVALENTTRANSITIONAL INFORMATION
Business Tax (BSTX)Business Tax (BNTA)If you have passed BSTX,
you will get an equivalent pass in BNTA*
Personal Tax (PLTX)Personal Tax (PNTA)If you have passed PLTX,
you will get an equivalent pass in PNTA*
External Auditing (ETAU)Audit and Assurance (AUDT)If you have passed ETAU,
you will get an equivalent pass in AUDT.
Cash and Treasury Management (CTRM)Cash and Financial Management (CSFT)If you have passed CTRM,
you will get an equivalent pass in CSFT.
Credit Management (CDMT)Credit and Debt Management (CRDM)If you have passed CDMT,
you will get an equivalent pass in CRDM.
*If you’ve passed one of the tax optional units and are planning to sit the other, you might be best to stay on AQ2016 as you’ll sit your second tax unit under the same Finance Act (FA2020). Q2022 will be examined under Finance Act 2021 from September 2022 to December 2023, so you’ll need to learn the new tax rules if you transfer.

If you’re transferring from AQ2016 to Q2022, the AAT will charge you a £100.00 transfer fee.

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