Association of Accounting Technicians (AAT)

Get ready for the world of business with this three-year, industry-focused course

  • Business and Finance
  • Part Time
  • 1 Year
  • Start Sept 2019

About this course

The University of Gibraltar is the only accredited centre for Association of Accounting Technicians (AAT) qualifications in Gibraltar. The AAT accounting and bookkeeping qualifications provide practical, internationally recognised finance and accountancy skills, that can open doors for you in any industry across the world.
AAT Accounting Qualifications are offered at three levels; Foundation, Advanced and Professional. They provide you with the perfect route to propel you into the world of accountancy and finance.

What is AAT?

ELCAS Approved

AAT is a professional body for vocational accountants, offering qualifications within a progressive structure which entitle those who have completed the exams and obtained relevant supervised work experience to become an accountant.

The University of Gibraltar is an approved learning provider for the MOD’s Enhanced Learning Credits Scheme (ELCAS). This promotes lifelong learning amongst members of the Armed Forces. The scheme provides financial support for pursuit of higher-level learning. This course is ELCAS approved, should you meet ELCAS eligibility criteria you may apply for subsidy.

Course Delivery

The University will be offering the following Association of Accounting Technicians (AAT) Qualifications for the academic year 2019/2020:

  1. Foundation Certificate in Accounting (Level 2)
  2. Advanced Diploma in Accounting (Level 3)
  3. Professional Diploma in Accounting (Level 4)

By undertaking these three qualifications, you will gain practical workplace relevant skills ranging from basic bookkeeping, finance administration skills, and preparing final accounts, through to complex management accounting tasks.

Course Overview

All AAT qualifications are composed of a series of mandatory study modules whilst the Professional Diploma has these plus two elective specialist modules.

Course Structure

Level 2 Foundation Certificate in Accounting

The certificate level consists of five mandatory units:

  • Bookkeeping Transactions
  • Bookkeeping Controls
  • Elements of Costing
  • Work Effectively in Finance
  • Using Accounting Software

Level 3 Advanced Diploma in Accounting

The Diploma level consists of six mandatory units:

  • Advanced Bookkeeping
  • Final Accounts Preparation
  • Management Accounting: Costing
  • Indirect Tax
  • Ethics for Accountants
  • Spreadsheets for Accounting

Level 4 Professional Diploma in Accounting

The advanced level consists of four mandatory and two specialist units.


  • Financial Statements of Limited Companies
  • Management Accounting: Budgeting
  • Management Accounting: Decision and Control
  • Accounting Systems and Controls

Specialist Units:

  • Business Tax
  • Personal Tax
  • External Auditing
  • Cash Management
  • Credit Control

Length of study

Level 2 Certificate in Accounting and the Level 3 Diploma in Accounting will be offered part-time (four hours per week over one Academic Year). Level 4 Diploma in Accounting will be offered part-time four hours per week over two Academic Years (finishing January of the subsequent Academic Year).

Benefits of Studying AAT

AAT offers a range of benefits for student members (including study support, career advice to help you find the perfect job and exclusive discounts), as well as a route into chartered accountancy. If you choose to further your studies with one of the leading chartered professional bodies, such as ACCA, CIPFA or CIMA, your AAT Accounting Qualifications could give you generous exemptions.

Who are these courses for?

AAT is open to everyone, you don’t need previous qualifications or experience, and you can work at a pace that suits your lifestyle. Whether you’re looking for your first job in accountancy, or simply want to enhance your existing accounting skills, AAT will give you the training you need.

How will the course be delivered?

The course will be offered on a part-time basis and will commence in September 2019, subject to minimum numbers being met. Sessions are scheduled to take place twice a week from 18:00 – 20:00 in our main campus. These times have been arranged in order to take into account those already in employment.

Entry Profile

No specific qualifications are required nor working experience undertaken in an accounting role, although the latter would be of benefit. You need to be capable with numbers and have  organisational skills. The University may ask you to undertake a diagnostic assessment to determine your level of competency prior to enrolling in the course. Completion of Level 2, 3 and 4 sequentially is highly recommended.


Fees differ per level and they are directly payable to the University of Gibraltar. Please find below the fees for academic year 2019/2020

Level Tuition Fee Exam Fee Total
Level 2 Foundation Certificate in Accounting £695 £333 £1,028
Level 3 Advanced Diploma in Accounting £800 £336 £1,136
Level 4  Professional Diploma in Accounting £2,125 £403 £2,528

Are there any extra costs?

Registration – AAT one-off student admission fee of £48 and AAT student annual membership fee of £89 (non-refundable).

Assessment costs – these are factored into the fees paid to the University.

AAT registration membership fees are to be paid directly by you to the AAT (please refer to Deadline for registration is Monday 30th September 2019.

Course Manuals

Course textbooks are not provided. Students may wish to purchase course textbooks to support their learning, and these can be ordered directly from Osborne books.

Osborne Book Shop


Applications for academic year 2019/2020 are now closed. If you are interested in applying for the AAT course for academic year 2020/2021 please register your interest below.


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