Association of Accounting Technicians (AAT)

Start your accounting career with this AAT course

  • Business and Finance
  • Part Time
  • 1 Year
  • Start Sept 2021

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 2021/2022:
  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

Taught Specialist Units:

  • External Auditing
  • Cash and Treasury Management

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 on 6th  September 2021, 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.


Great team

Finished AAT Level 4 so don’t have to take any more exams. Wanted to extend my thanks to the Gib Uni, in particular Yvonne who have been very helpful arranging my exam dates and to Michelle who was also very helpful and understanding the first 2 years of the course.

-Dylan Torres

University of Gibraltar

-Dylan Torres

Finished AAT Level 4 so don’t have to take any more exams. Wanted to extend my thanks to the Gib Uni, in particular Yvonne who have been very helpful arranging my exam dates and to Michelle who was also very helpful and understanding the first 2 years of the course.
University of Gibraltar

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 2021/2022.

Level Tuition Fee Exam Fee Total
Level 2 Foundation Certificate in Accounting £870 £363 £1,233
Level 3 Advanced Diploma in Accounting £970 £365 £1,335
Level 4  Professional Diploma in Accounting £2,235 £439 £2,674

Are there any extra costs?

Registration – AAT one-off student admission fee of £50 and AAT international annual membership fee of £95 (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 Thursday 30th September 2021.

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 the 21/22 courses are now closed.

Please complete our enquiry form below to register your interest.

Our Code of Practice on Recruitment, Selection and Admission can be found here.


If you have any queries please complete the enquiry form below.