1. SQA/AAT Friday 22 September 2006

2. AAT Update What is the AAT? The AAT Accounting Qualification Simulations On line services Resources Progression from level 2 to levels 3 and 4 After qualification – what next?

3. What is the AAT? The AAT ….. Is a professional membership and qualifications awarding body for staff working at all levels of accounting and finance Was founded in 1980 by the UKs leading chartered accountancy bodies Awards over 80 per cent of all National Vocational Qualifications (NVQs) and Scottish Vocational Qualifications (SVQs) in Accounting in the UK Has over 100,000 full and student members worldwide

4. AAT Accounting Qualification Internationally recognised qualification Based on nationally agreed standards of competence. (That is, the skills and knowledge necessary to fulfil an accounting technician role) The standards regularly change in consultation with employers – ensuring AAT student members are up-to- date with current practices

5. Qualification Structure Three levels jointly awarded by SQA and the AAT FOUNDATION (SVQ level 2) via SQA INTERMEDIATE (SVQ level 3) via the AAT TECHNICIAN (SVQ level 4) via the AAT On average it takes one year per level Each level is a qualification in its own right

6. Assessment methods EXAMS, set and marked by the AAT, test the application of knowledge and understanding. Exam sittings take place in December and June. Candidates must have registered with the AAT by 30 September to sit exams in December, and by 1 March to sit exams in June. SKILLS TESTS evaluate the ability to perform practical activities – processing accounting data using a computer, for example. Skills tests are conducted by you, the centres. Simulations for all skills tests at level 2 are available from the AAT. Price £13 each

7. On line services AAT approved assessment centres only Centre secure log in Simulation ordering Exam entries

8. Resources for AAT Student Members A dedicated student member area of the AAT web site offers a wealth of training and career advice: www.aat.org.uk/students This includes:www.aat.org.uk/students Discussion forum – an ideal way to talk to fellow AAT members, share ideas and swap advice Frequently asked questions (FAQs) – compiled from actual questions received by the AAT Progression opportunities and exemptions – information on becoming a full AAT member, progressing to chartered accountancy or higher education Career advice – including CV and job-hunting tips

9. Progression from level 2 to levels 3 and 4 Students: Register with the AAT – see Scottish Guide or AAT web site for registration form Centres: Apply for approval to AAT Quality Assurance section – see web site

10. After qualification – what next? Successful Technician student members can apply to become full members of the AAT and use the letters MAAT Access to the AATs Continuing Professional Development (CPD) scheme Continued access to the AATs Branch Network Attend AAT events, seminars and conferences Careers advice Commercial discounts and exclusive membership offers

11. After qualification – what next? Register to work for themselves – the AAT has 1600 self-employed members Progress to chartered accountancy study with ICAS or one of the other CCABs such as ICAEW, CIMA, CIPFA, and ACCA Study for a higher education degree. Visit the AATs website for current details – www.aat.org.uk/universityexemptionswww.aat.org.uk/universityexemptions Visit www.aat.org.uk/progressoverseas for more information on working overseaswww.aat.org.uk/progressoverseas