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Study Zone


AAT assessment results: the lowdown

The AAT has admitted that compared with other Level 3 assessments the 60.7% success rate of ACPR/API is ‘relatively low’ (except CMGT).

January 2016

The association has just released the assessment results to PQ for the year-ending 30 June 2015, and for ACPR/API it felt that despite the low pass rate there has not been a dramatic decline in the performance in the past year. But a review has revealed little or no improvement in previously identified areas of weakness.
Students are struggling with preparing a trial balance sheet and reconciliation (task 4) and extended trial balance and knowledge of good accounting practice (task 6). The AAT said: “This year’s ACPR report confirms that there is still room for significant improvement.”
The association also said that performance in Level 4 tasks where students provide extended written responses (report, email, etc) tends to be weaker, when compared to calculation tasks. The real stand out papers here are personal and business tax, where the success rates fell in both, to 47.4% and 61.9% respectively. When it comes to personal tax, students need to get better at benefit in kind (all – excluding cars), the theory underpinning topic and penalties and CGT exemptions, losses, reliefs and tax payable.

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