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The AAT Level 4 Diploma in Professional Accounting enhances the skills developed from the AAT Level 3 Diploma in Accounting qualification, maximising opportunities for progression within an advanced finance role.

This qualification comprises of three mandatory units and two optional units selected from a choice of five options – 390 Guided Learning Hours (GLH):

Learning outcomes:

  1. Understand and implement the organisational planning process
  2. Use internal processes to enhance operational control
  3. Use techniques to aid short-term and long-term decision making
  4. Analyse and report on business performance

Learning outcomes:

  1. Understand the reporting frameworks that underpin financial reporting
  2. Draft statutory financial statements for limited companies
  3. Draft consolidated financial statements
  4. Interpret financial statements using ratio analysis

Learning outcomes:

  1. Understand the role and responsibilities of the accounting function within an organisation
  2. Evaluate internal control systems
  3. Evaluate an organisation’s accounting system and underpinning procedures
  4. Understand the impact of technology on accounting systems
  5. Recommend improvements to an organisation’s accounting system

Learning outcomes:

  1. Prepare tax computations for sole traders and partnerships
  2. Prepare tax computations for limited companies
  3. Prepare tax computations for the sale of capital assets by limited companies
  4. Understand administrative requirements of the UK’s tax regime
  5. Understand the tax implications of business disposals
  6. Understand tax reliefs, tax planning opportunities and agent’s responsibilities in reporting taxation to HM Revenue & Customs

Learning outcomes:

  1. Understand principles and rules that underpin taxation systems
  2. Calculate UK taxpayers’ total income
  3. Calculate income tax and National Insurance contributions (NICs) payable by UK taxpayers
  4. Calculate capital gains tax payable by UK taxpayers
  5. Understand the principles of inheritance tax

Learning outcomes:

  1. Demonstrate an understanding of the audit and assurance framework
  2. Demonstrate the importance of professional ethics
  3. Evaluate the planning process for audit and assurance
  4. Evaluate procedures for obtaining sufficient and appropriate evidence
  5. Review and report findings

Learning outcomes:

  1. Prepare forecasts for cash receipts and payments
  2. Prepare cash budgets and monitor cash flows
  3. Understand the importance of managing finance and liquidity
  4. Understand ways of raising finance and investing funds
  5. Understand regulations and organisational policies that influence decisions in managing cash and finance

Learning outcomes:

  1. Understand relevant legislation and contract law that impacts the credit control environment
  2. Understand how information is used to assess credit risk and grant credit in compliance with organisational policies and procedures
  3. Understand the organisation’s credit control processes for managing and collecting debts
  4. Understand different techniques available to collect debts


You will be assessed via examination, for this course you will need to sit four exams. The exam for Applied Management Accounting has a duration of 3 hours. Drafting and Interpreting Financial Statements and Internal Accounting Systems and Controls both have an exam duration of 2 hour 30 minutes. All optional units have an exam duration of 2 hours, with the exception of Audit and Assurance, which has an exam duration of 2 hours and 30 minutes. Exams are computer based, and can be sat remotely or at an AAT exam centre. Find an exam centre near you.

Is this AAT course suitable for me?

The Level 4 AAT Diploma in Professional Accounting is perfect for those with experience working in accounting, looking to develop their knowledge further to progress in their career. You must successfully complete Level 3 before studying Level 4.

Skills developed through this qualification could lead to employment as:

  • Professional Accounting Technician
  • Assistant Auditor
  • Assistant Management Accountant
  • Commercial Analyst
  • Payroll Manager
  • Senior Bookkeeper
  • Senior Financial Officer
  • Accounts Payable and Expenses Supervisor
  • Assistant Financial Accountant
  • Cost Accountant
  • Fixed Asset Accountant
  • Indirect Tax Manager
  • Payments and Billing Manager
  • Senior Fund Accountant
  • Senior Insolvency Administrator
  • Tax Supervisor
  • VAT Accountant

Our guarantee

  • Unrivalled support package

  • Fully flexible study options

  • First class study materials and resources

  • Structured, Constructive Tutor feedback

  • Fully Accredited Professional Qualifications

Frequently Asked Questions

When you have completed your enrolment with assistance from a course advisor, you will receive your log-in details to the DLC Learning Hub. Here you will find all the resources, guidance, and tips you need to succeed with your studies. Your support advisor will contact you to introduce themselves before you get started.

We provide a number of payment options including payment in full, interest-free credit and a direct debit option. Speak with a member of the course advisory team to decide which payment option works best for you.

When you have enrolled onto your course you will be allocated your own support advisor and tutor, who you can contact as often as required throughout your studies. Your support advisor and tutor will be available to speak via telephone, zoom, email, or messenger on the DLC Learning Hub.

We provide training courses at many different levels to suit your professional development. When you have completed a particular level, you will automatically be able to progress to the next level. Speak with your support advisor about your progression options

If you would like further information on any of our courses – get in touch! Our skilled specialists are available to answer your queries on:

Freephone: 0800 012 6770