Studying with Eagle

Are you looking to progress your career in accountancy? Have you got a solid understanding of accounting processes? Studying AAT Level 3 Diploma in Accounting could be the next step in your journey to becoming a qualified accountant.

This course is suitable if you have previous accountancy experience, through study or work experience, and you’re looking to develop your skills further so you can become qualified and work in a variety of accounting roles.

About AAT Level 3 Diploma in Accounting

  • Entry requirements

    If you work in accounts or have studied accountancy before (such as AAT Level 2 Certificate), you may be able to start at this level.

    If you don’t have any previous accountancy experience, we recommend starting at Level 2. You’ll also need a good grasp of Maths and English skills to complete the course. We recommend that you register with AAT before starting this course. You’ll be given your AAT student number, which enables you to enter for assessments.

  • AAT Level 3 Diploma syllabus

    By the end of the AAT Level 3 Diploma course, you will be able to prepare Sole Traders and Partnership Financial Statements, do depreciation calculations, understand management accounting techniques, and know how to apply VAT legislation. You’ll also learn about different business types and how technology impacts business.

    Financial Accounting: Preparing Financial Statements (FAPS)
    • The accounting principles underlying financial accounts preparation
    • The principles of advanced double-entry bookkeeping
    • How to implement procedures for the acquisition and disposal of non-current assets
    • How to prepare and record depreciation calculations
    • How to record period end adjustments
    • How to produce and extend the trial balance
    • How to produce financial statements for sole traders and partnerships
    • How to interpret financial statements using profitability ratios
    • How to prepare accounting records from incomplete information
    Management Accounting Techniques (MATS)
    • The purpose and use of management accounting within organisations
    • The techniques required for dealing with costs
    • How to attribute costs according to organisational requirements
    • How to investigate deviations from budgets
    • Spreadsheet techniques to provide management accounting information
    • Management accounting techniques to support short-term decision making
    • Principles of cash management
    Tax Processes for Businesses (TPFB)
    • The legislation requirements relating to VAT
    • How to calculate VAT
    • How to review and verify VAT returns
    • The principles of payroll
    • How to report information within the organisation
    Business Awareness (BUAW)
    • Business types, structures and governance, and the legal framework in which they operate
    • The impact of the external and internal environments on businesses, their performance and decisions
    • How businesses and accountants comply with the principles of professional ethics.
    • The impact of new technologies in accounting and the risks associated with data security
      How to communicate information to stakeholders
  • How is this course assessed?

    The Level 3 course is assessed by unit assessments. A unit assessment only tests knowledge and skills taught in that unit. At Level 3 they are:

    • Available on demand
    • Scheduled by and sat at AAT approved assessment venues
    • Mostly marked by the computer
    Getting your results

    Computer marked assessment results are available in your MyAAT account within 24 hours.* For assessments marked by the AAT, you can expect to receive your results within six weeks.

    * For a short period, Q2022 results may take up to 15 days.


    To be awarded the AAT Level 3 Advanced Diploma in Accounting qualification you must achieve at least a 70% competency level in each unit assessment.


    You can resit an assessment to improve your grade. Results from the assessment with the highest marks will be used to calculate your final grade. There are no resit restrictions or employer engagement requirements for any fee paying student on any of our AAT courses.

    AAT approved venues

    You can search for your nearest venue via the AAT website launch.

  • What’s included, and what support will I get?
    • Partnering with the best, you’ll always have access to market leading tutor led online learning modules and content developed by Kaplan and Osborne books. All day, every day for as long as you subscribe.
    • Unlimited access to the AAT Level 3 content with the use of all other levels. Empowering you to progress when you’re ready, or recap previous levels at no extra cost.
    • Instant access to our unique comprehensive Study Buddy learning guide.
    • Access to Consolidation and Progress Tests, and computer and self marked Mock Exams.
    • You’re fully supported with access to expert tutors, seven days a week, responding via email within four working hours.
    • You’ll be assigned a mentor to help and guide you through the order of subjects to study in, and check that the level you’re starting at is right for you.
    • Your subscription includes all the online content you need to succeed, but if you want to supplement your learning with books, Eagle students get 50% off hard copy study materials.

    For full details on Academic and Mentor support opening hours, please visit the contact us page.

  • What could I do next?

    After completing this level, you could go onto job roles such as a finance officer, assistant accountant and an advanced bookkeeper, earning salaries of up to £25,000. Alternatively, if you want to continue studying, your Eagle subscription gives you unlimited access to all AAT levels, meaning you can continue your studies and move onto the AAT Level 4 Diploma in Professional Accounting at no additional cost.

  • Additional costs

    You are required to become a member of the Association of Accounting Technicians (AAT) launch to fulfil your qualification. Fees associated with admission and exam fees are in addition to the cost of the course. Admission and membership fees are payable direct to AAT. Exam fees are paid to the exam centre.

    • AAT One off Level 3 Registration Fee: £225
    • AAT Assessment Fees: £70 to £80 per unit but this can vary depending on where you sit your assessment.

    Please be aware that these are subject to change.

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AAT Membership →



You are required to become a member of the Association of Accounting Technicians (AAT) to fulfil your qualification.

Become an AAT member launch

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Booking Your Exams →



You need to book your exams directly with an AAT Approved Assessment Centre. Assessment fees are paid directly to the assessment centre.

Find your nearest AAT Assessment Centre launch

Pay for your course by subscription

To make it all even more flexible, you can pay for your course as you go. With Eagle, you’re free to manage your costs and choose how often you want to pay, and for how long. You can choose to pay monthly, quarterly, or annually, and you can take a break anytime.

No ties. No contract. No catch.

Pay monthly


£45/month billed monthly
Pay for your course every month, with no tie-in or contract.
Get monthly AAT plan
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Pay quarterly


SAVE £15
£40/month billed quarterly
Pay for your course every 3 months, with no tie-in or contract.
Get quarterly AAT plan
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Best deal

Pay yearly


SAVE £110
£36/month billed yearly
Pay the full amount, once a year.
Get yearly AAT plan
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You’ll have access to all these qualifications within your AAT course subscription