AAT vs ACCA: what's the difference?

Q: AAT vs ACCA: what's the difference?

AAT is a professional body for accounting technicians, while ACCA members are Chartered Certified Accountants. An AAT Licensed Accountant can be approved for everyday work such as bookkeeping, VAT, payroll, tax returns and company accounts, but AAT licensed members cannot carry out statutory audits. An ACCA member can sign audits once registered for audit. Both AAT and ACCA require members serving clients to be licensed or certified and insured, and both run directories you can check.

By Kaiser Khan · Updated 21 October 2026 · 6 sources checked

AAT vs ACCA: side by side

AAT compared with ACCA
Feature	AAT	ACCA
Full name	Association of Accounting Technicians	Association of Chartered Certified Accountants
Level and title	Accounting technician; 'AAT Licensed Accountant' if licensed to serve clients	Chartered Certified Accountant
Letters after the name	AATQB (bookkeeping), MAAT (full); FMAAT after five years as MAAT	ACCA; FCCA after five years' membership with CPD
Route to qualify	Level 4 Diploma, plus confirmed work experience or a CPD pathway	Exams, three years' practical experience and an ethics and skills module
Permission to serve clients	AAT licence, with each service approved individually	ACCA practising certificate to set up or run a practice
Professional indemnity insurance	Required for all licence holders	Compulsory for practising certificate holders
Can sign statutory audits	No: AAT licensed members cannot carry out statutory audits	Yes, with the audit qualification and ACCA audit registration
Complaints	Complain to the member first; AAT won't investigate fee disputes	Complain to the member first; ACCA investigates and can discipline
Where to check a member	AAT's directory of licensed accountants and bookkeepers	ACCA's member search and firm directory

What's the difference between an AAT and an ACCA accountant?

AAT is a professional body for accounting technicians. ACCA members are Chartered Certified Accountants. For everyday work such as bookkeeping, VAT, payroll and tax returns, a licensed AAT accountant and an ACCA accountant can both do the job. The firm line is statutory audit: ACCA members can do it once registered, but AAT licensed members cannot.

AAT has three professional grades. AATQB is its bookkeeping membership. MAAT is full membership, usually reached through the AAT Level 4 Diploma for Professional Accounting Technicians. FMAAT is for members who have been a MAAT for five continuous years. ACCA members use ACCA, or FCCA once they become fellows. Both are serious qualifications and both bodies regulate their members. The difference is level and scope. An AAT licence is built around a set list of services, and each licensed accountant is approved for specific ones. So the question to ask an AAT accountant is not just 'are you qualified?' but 'is your licence approved for the work I need?' If your company needs a statutory audit, you need a registered auditor, because AAT licensed members cannot carry out statutory audits.

What can an AAT licensed accountant do for my business?

An AAT Licensed Accountant can apply to offer any of AAT's 18 licensed services. These run from bookkeeping, VAT and payroll through personal tax, business tax and corporation tax to statutory accounts. AAT approves each service individually, so check that the licence covers the exact work you need before you sign up.

AAT groups its services into four tiers by risk. Tier 4 covers bookkeeping, VAT, payroll, computerised accounting systems, and accounts for sole traders and partnerships. Tier 3 adds statutory accounts, budgeting and forecasting, and management accounting. Tier 2 covers personal income tax, business income tax, inheritance tax, capital gains tax and corporation tax. Tier 1 includes limited assurance, independent examination, company secretarial work, internal audit and forensic accounting. An AAT Licensed Bookkeeper can offer up to five Tier 4 services only. Licence holders must keep professional indemnity insurance in place, be supervised for anti-money laundering, follow AAT's CPD policy, have a complaints procedure and give clients engagement letters. Insolvency work needs a licensed insolvency practitioner instead.

Can an AAT accountant do an audit?

No. AAT says its licensed members are not permitted to carry out statutory audits. In the UK, statutory audit is supervised by four Recognised Supervisory Bodies: ACCA, ICAEW, ICAS and Chartered Accountants Ireland. AAT is not one of them, so if your company needs a statutory audit you need a registered auditor.

An ACCA member can become a statutory auditor, but membership alone is not enough. ACCA says a practising certificate is only one step: the member also needs the audit qualification and 'responsible individual' status. ACCA points to the UK Register of Statutory Auditors as the place to confirm audit status. AAT licences do include some assurance-type work, such as limited assurance engagements and independent examination, but these are not statutory audits. A good AAT accountant should tell you when your work falls outside their licence and point you to someone who can do it. If you are not sure whether your company needs an audit at all, ask before you pay for one.

How do I check an AAT or ACCA accountant?

Use the body's own directory, and don't rely on the word 'accountant' alone. AAT runs a directory of its licensed accountants and bookkeepers. ACCA runs a member search by name and a separate firm directory. Check the person or firm you will actually deal with.

If you can't find an AAT accountant in the directory, AAT's customer support team can help you check. An ACCA member who runs a practice or is a partner or director in one should hold an ACCA practising certificate, and ACCA makes professional indemnity insurance compulsory for certificate holders. If something goes wrong, both bodies expect you to complain to the accountant first. AAT asks you to give its licensed member a chance to resolve the matter through their own complaints procedure. ACCA says a formal complaint to the member must be your first step. AAT will not investigate fee disputes and cannot provide redress for money you have lost. ACCA can investigate misconduct, take disciplinary action and may refer some cases to its Conciliation Service.