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Making the transition

The AAT is one of the most popular entry routes into CIPFA and the two bodies work closely together to ensure the transition from AAT to CIPFA is as smooth and straightforward as possible. To help you move from AAT qualified to CIPFA qualified, CIPFA has developed a defined pathway which incorporates the following:

The table below shows more information on each of the stages from AAT qualified through to CIPFA qualified. This process can take as little as 2½ years or more if you prefer to take a flexible approach. All modules are assessed through an examination which can be sat in June or December.

Stage

Modules

Exemptions available

Duration

Achievement

AAT

See AAT website for details on the AAT qualification.

AAT Member

Certificate

  • Financial Accounting
  • Management Accounting
  • Financial Reporting
  • Financial Management Systems & Techniques
  • Financial Accounting
  • Management Accounting

Typically 6 months (1 exam sitting) if exemptions taken.

Affiliate membership

Diploma

  • Accounting for Decision Making
  • Audit & Assurance
  • Financial & Performance Reporting
  • Governance & Public Policy
  • Leadership & Management
  • Public Finance
  • Taxation

An exemption from the Taxation paper is available to AAT students who passed both AAT Tax papers.

Typically 18 months (3 exam sittings)

Associate membership

Final Test

  • Strategic Business Management
  • Finance & Management Case Study

No exemptions available. Students must have passed Certificate and Diploma papers to proceed to the final test.

Typically 6 months (1 exam sitting)

Qualified status (eligible for full membership once IPDS submitted)

IPDS

The Initial Professional Development Scheme (IPDS) is a portfolio that demonstrates work-based experience and activities.

200 days from the required 400 are exempt

Portfolios can be submitted at four points during the year.

Full Member

Study methods:

As an AAT student you will have had some experience of examinations. CIPFA is totally examination based. With the exception of the IPDS portfolio, there are no continuous assessments for the modules.

All modules have study guides which students should study to prepare themselves for the examination. These can be found on the CIPFA Student Learning Centre. Studying can be supplemented with attendance on added-value courses which are run by a number of course providers across the UK.

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