Which accounting qualification is right for you? AAT vs ACCA vs CIMA explained

If you’re thinking about a career in accountancy, choosing the right qualification can feel overwhelming. AAT, ACCA, and CIMA are three of the most recognised routes – but they’re designed for different career goals, experience levels, and skillsets.

So how do you know which one is right for you?

This guide compares AAT vs ACCA vs CIMA to help you decide, looking at:

Entry requirements and difficulty
Number of exams and time commitment
Career outcomes and earning potential
Which qualification suits which type of learner

If you’re at a crossroads with your accountancy aspirations, you’re in the right place.

AAT: the best starting point for entry-level accountancy

The Association of Accounting Technicians (AAT) is widely considered the most accessible route into accountancy. It’s designed for people with little or no prior experience and focuses on practical, job-ready skills.

If you’re new to finance, changing careers, or want to earn while you learn, AAT is often the natural first step.

What you’ll study

AAT is split into three main levels:

Level 2 (Certificate in Accounting): bookkeeping basics, double-entry, accounting software
Level 3 (Diploma in Accounting): preparing accounts, costing, spreadsheets
Level 4 (Professional Diploma): management accounting, financial statements, systems and controls

There are also standalone bookkeeping routes if you want a more specialised path.

Career outcomes

AAT can lead directly to roles such as:

Accounts assistant
Bookkeeper
Finance officer
Assistant accountant

Many students also use AAT as a stepping stone to ACCA or CIMA, often with exemptions.

Who AAT suits best

School leavers or career changers
Learners who prefer practical, hands-on skills
Anyone wanting to enter the profession quickly

ACCA: the broad, globally recognised chartered route

The Association of Chartered Certified Accountants (ACCA) qualification is ideal if you want a well-rounded accounting career with strong international recognition.

It covers financial, management, audit and tax accounting, making it one of the most flexible chartered qualifications available.

What you’ll study

ACCA consists of:

Applied Knowledge (business, management, and financial accounting)
Applied Skills (tax, law, financial reporting, audit, performance management)
Strategic Professional (leadership, strategy and advanced financial decision-making)

You’ll also need to complete relevant work experience to qualify fully.

Career outcomes

ACCA supports roles such as:

Financial accountant
Auditor
Tax specialist
Finance manager
Consultant

Employers value ACCA for its technical depth and versatility across industries.

Who ACCA suits best

Those aiming for chartered status
Learners who enjoy exams and theory alongside practice
People wanting flexibility across finance roles and sectors

CIMA: for management, strategy and business leadership

The Chartered Institute of Management Accountants (CIMA) qualification is focused on management accounting and business strategy, rather than traditional financial reporting.

If you’re interested in how finance drives business decisions, CIMA is a strong choice.

What you’ll study

CIMA follows a progression from:

Certificate in Business Accounting (foundations)
Operational level (costs, analysis, and operations)
Management level (performance and decision-making)
Strategic level (risk, strategy, and leadership)

It combines objective tests with real-world case studies.

Career outcomes

CIMA supports careers such as:

Management accountant
Business analyst
Finance business partner
Finance manager or CFO

It’s particularly popular with employers looking for commercially minded finance professionals.

Who CIMA suits best

Those interested in business strategy and leadership
Learners who prefer applying finance to real scenarios
People aiming for senior or executive roles

AAT vs ACCA vs CIMA: at-a-glance comparison

Feature	AAT	ACCA	CIMA
Best for	Entry level	Chartered accounting	Management and strategy
Starting experience needed	None	None-some	None-some
Number of exams	6-10 (depending on route)	Up to 13	12 + case studies
Study style	Practical	Technical and theoretical	Applied and strategic
Typical first roles	Accounts assistant	Accountant/auditor	Management accountant
Progression	Can lead to ACCA or CIMA	Senior finance roles	Leadership and CFO paths

Which qualification is easiest?

“Easiest” depends on your background and learning style:

AAT is generally the most accessible, especially for beginners
ACCA is exam-heavy and technically demanding
CIMA challenges learners through applied case studies and strategic thinking

The best qualification is the one that aligns with how you learn and where you want to end up.

What do employers look for?

Employers don’t just look at the qualification name – they care about:

Relevance to the role
Practical experience alongside study
Professional behaviour and ethics
Ongoing development and adaptability

AAT, ACCA, and CIMA are all respected. The “best” option depends on the role you’re targeting.

Frequently asked questions

Can I start with AAT and move on to ACCA or CIMA?

Yes. Many students do exactly this and may receive exemptions.

Do I need a degree?

No. All three qualifications offer routes without a university degree.

Which qualification earns the most?

Earnings depend on role, experience and sector – not just the qualification itself.

Can I study while working?

Yes. All three are commonly studied alongside full-time work.

Choosing the right accounting qualification

If you want a clear entry point, AAT is hard to beat.
If you want breadth and flexibility, ACCA is a strong option.
If you want to shape business strategy, CIMA could be the best fit.

There’s no wrong choice – just the right one for you.

If you’re ready to take the next step, explore Eagle’s online AAT, ACCA, and CIMA courses and see which path fits your goals. And don’t forget, you can try them all for seven days – absolutely free.