15 January 2027
New classes with Paola
5 mandatory units
A shared foundation in advanced accounting
90 credits
AAT Level 4 qualification · 610/5263/2
Your next step in accounting
A new Level 4. A January start with Paola.
New AAT Level 4 classes with Paola start at Sepera College on 15 January 2027. Enrolment is open, and the printed Osborne study books for the new syllabus are available to order.
The classes will follow the AAT Level 4 Diploma for Professional Accounting Technicians, the updated qualification for AAT registrations from September 2026. It brings together financial accounting, management accounting, audit, taxation and business awareness.
Whether you are progressing from Level 3 or developing your experience in finance, explore the new qualification, choose a course package and get your study resources ready.
Plan your January start
Compare the available Online and Webinar packages, including one-off and monthly payment options, on our Level 4 course page.
Choose your Level 4 package Shop the new printed booksThe new qualification
What will you study?
Five mandatory units develop the accounting expertise and practical judgement needed for business.
Financial Accounting
Build the skills to prepare and interpret financial statements for a single limited company. Explore the reporting frameworks and international accounting standards behind the figures, including the treatment of non-current assets. Practise preparing statements of profit or loss, financial position, changes in equity and cash flows, then use ratio analysis to explain performance and support informed decisions.
Management Accounting
Develop the accounting skills used to plan, monitor and improve business performance. Learn how to construct budgets, assess results and explain areas that need management attention. Explore cost and management accounting techniques for control, alongside methods for short-term and long-term decisions. You will also learn how to monitor cash flow and manage liquidity to support an organisation's financial position.
Audit and Internal Controls
Explore how audit and assurance support confidence in financial information. Follow the audit process from planning and risk assessment through to gathering evidence and reporting findings. Learn how to evaluate internal controls, identify weaknesses and recognise fraud risks. Consider appropriate audit procedures and the reliability of different evidence sources, then understand how findings and control deficiencies are communicated to management.
Principles of Taxation
Build a practical understanding of UK taxation for individuals and companies. Study income from employment, self-employment, property and investments, together with Income Tax, National Insurance, Capital Gains Tax and Corporation Tax computations. Explore the use of losses, deductions and reliefs, and understand filing, payment and record-keeping requirements. The unit also covers ethical responsibilities and the identification of tax planning opportunities.
Advanced Business Awareness
Connect your accounting knowledge with the wider decisions businesses make. Explore business objectives, strategy and economic influences, alongside effective communication, collaboration and organisational change. Develop your understanding of ethics, law and equality, diversity and inclusion in the workplace. Learn how to collect, protect and interpret business data, and consider how sustainability and responsible decision making contribute to long-term organisational effectiveness.
Study and assessment
Understand the commitment
AAT assigns the qualification 400 guided learning hours within 900 hours of total qualification time, and 90 credits. Total qualification time includes independent study.
The standard route has five end-of-unit computer-based assessments. You must achieve at least 70% in each required assessment. Weighted results determine the overall grade: Pass (70–79%), Merit (80–89%) or Distinction (90–100%).
Read the official AAT guidance
Explore the qualification structure, learning outcomes and assessment rules before planning your studies.
Download the AAT specification (PDF) Explore the qualification on AATIs Level 4 right for you?
Build on the knowledge you already have
Level 4 builds on the accounting knowledge developed at Level 3. It may suit you if you have completed Level 3 and want to progress, or already work in finance and want to deepen your technical understanding.
AAT does not set formal prerequisites. It recommends good English and maths, ideally at Level 2 or equivalent, and ideally completion of AAT Levels 2 and 3. If you are returning to study, speak to Sepera about your background and the best next step.
Check your starting point
Not sure which level suits your experience? Try AAT Skillcheck and discuss the January classes with our team.
Check your skills with AATEnrolment is open
Choose your Level 4 course package
Our course page brings the available packages together so you can compare the format, access and payment options before you enrol.
Online course packages
- Compare the Online course option.
- Choose a one-off payment or the available monthly subscription.
- Review the access period and what is included before booking.
Webinar course packages
- Compare the Webinar course option.
- Choose a one-off payment or the available monthly subscription.
- Contact Sepera to confirm arrangements for Paola’s January group.
Access to both Level 4 courses
Your full-course package includes the new qualification and the existing Q2022 course area in your chosen Online or Webinar format.
Teaching materials are being prepared
The new course areas currently contain the planned structure. Teaching materials will be added as they are developed.
Printed study books
Order your new Level 4 books here
Prepare for the new AAT Level 4 qualification with Osborne printed tutorials and workbooks. Choose the eight-book set or select individual titles to match the units you are studying. Tutorials explain the key concepts, while workbooks help you put your knowledge into practice. Browse the books below, add your choices to the basket and complete your order securely through the Sepera College checkout.
Tutorials + workbooks
The set of eight printed books
The set brings together tutorial and workbook pairs for Financial Accounting, Management Accounting, Audit and Internal Controls, and Advanced Business Awareness.
Set price: £184. Prefer to buy one subject at a time? Every book is also available individually below.
Principles of Taxation is not included in this eight-book set. Check the product contents so your selection matches your study plan.
Browse the Sepera Bookshop →Choose individual tutorials and workbooks
AAT LEVEL 4 – New Qualification 2026 – Advanced Business Awareness (AVBA) Tutorial
£26.00 Add to basket
AAT LEVEL 4 – New Qualification 2026 – Advanced Business Awareness (AVBA) Workbook
£20.00 Add to basket
AAT LEVEL 4 – New Qualification 2026 – Audit and Internal Controls (ATIC) Tutorial
£26.00 Add to basket
Start planning today
Join Paola from 15 January 2027
Take the next step towards your accounting goals with Paola from 15 January 2027. Compare our Online and Webinar packages, explore one-off and monthly payment options, and choose the route that suits your study plans. Contact the Sepera team to confirm the group timetable and delivery arrangements, then prepare for your studies with the new printed Level 4 books.
Choose your Level 4 package Visit the BookshopQualification information: AAT qualification overview · AAT qualification specification (v3.1, September 2026)
15 January 2027 is the start date of Sepera College’s classes with Paola. AAT qualification registration and assessment arrangements are separate.
