What is a Qualified Accountant (AAC)?

AAT Level 1 is where students begin their training. This level offers a solid foundation for students who are aiming to either work in accounting, or those already within the financial industry. Level 1 covers topics from basic bookkeeping to introductory balance, employing both manual and computerised methods. This is where students will begin to learn about business accounting and begin developing their writing style.


To explain this a bit more thoroughly aat level 2, a qualified accountant will begin with a basic account of the individual company. This can be done through an introduction to the company, a review of its history, current business practices, and what is going on within the company at present. The account will then move onto the financial aspects of the company, including income, assets, liabilities, and net worth. This can all be done in a balanced manner, including a discussion of the credit to be looked at. This section will then move onto the individuals in the company, how they make money, their skill sets, and their personal life in general.


The next part of AAT Level 3 is what is called the comparative study of the individual accountant’s accomplishments. This will compare their skills to that of a chartered accountant and will look at such areas as their professional experience and educational background. It will also compare their fee rates and show the skills needed for a qualified accountant to effectively represent the company in an account.


The next part is the implementation of how each section is performed in a typical day. This includes a discussion of the day to day accounting work and the use of the software program aat level 3. A detailed look at the results of these activities will then be presented, giving the reader a clear picture of what is happening on a daily basis at the AAT Level 3 Exam. The use of real life examples, along with the explanation of how these same principles can be applied in the office, will help answer any questions that may arise during this section.


The third section looks at what will happen if the AAT Level 3 is not passed. This will include an explanation of what will happen if the student does not pass the exam. Students will then see what they missed, and the reasons why they were not successful. The focus will then shift to what students can do to improve their chances of passing. The purpose of this section is to help students better prepare for the AAT Level 3, and to understand what they must have before taking the examination.


The fourth section looks at what happens if a student completes the qualification program. After the review of what was learned in previous lectures, students will see what they need to do to qualify for the examination. A qualified accountant who has attended and passed all four sessions of the qualification program, without missing any sessions, will become a certified public accountant (CPA). The AAT examination, which is conducted by the American Institute of Certified Accountants (AICPA), is nationally recognized as the qualifying exam for CPA status.

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