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AAT Guidance for training providers

September 2014

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Who is involved in delivering AAT qualifications? ................................................................................... 3 AAT monitoring activities ......................................................................................................................... 5 Types of assessment .............................................................................................................................. 9 Exemptions............................................................................................................................................ 12 Recognition of prior learning (RPL) ....................................................................................................... 12 Workplace evidence .............................................................................................................................. 14 The RPL process .................................................................................................................................. 16 Internal verification ................................................................................................................................ 17 Assessments in Welsh and Irish ........................................................................................................... 20 Student enquiries and appeals procedure for locally marked assessments ......................................... 21 Student enquiries and appeals procedure for centrally marked assessments ..................................... 22 Complaints and appeals ........................................................................................................................ 23 Reporting cases of suspected malpractice/ maladministration ............................................................. 26 Reasonable adjustments and special considerations ........................................................................... 28 Support for training providers ................................................................................................................ 29 Copyright of AAT assessments ............................................................................................................. 30 Student member registration ................................................................................................................. 31 AAT membership: what do students receive for their annual membership? ........................................ 34 AAT students: what do students receive for their annual subscription? ............................................... 35 Reinstatements ..................................................................................................................................... 37 Bankruptcy, credit agreements, criminal convictions and civil offences ............................................... 38 Appendix 1: Internal Verifier planning document .................................................................................. 40 Appendix 2: Internal Verifier responsibilities ......................................................................................... 41 Appendix 3: Potential malpractice/maladministration incident report form ........................................... 43 Appendix 4: List of AAT qualifications and assessments ..................................................................... 44

Guidance for training providers

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Who is involved in delivering AAT qualifications?

• AAT course coordinator • Tutors • Assessors • Internal Verifier • External Verifier

AAT course coordinator Implementation of AAT qualifications depends on effective communication between training providers and AAT. Training providers must nominate a course coordinator, who will be the first point of contact for AAT and the External Verifier, should any queries arise. Training providers should provide their nominated Conduct and Compliance Officer with the name of their course coordinator, and inform them by email if responsibilities change. The course coordinator is responsible for overseeing the AAT programme and is accountable for:

Continued approval and monitoring

• Ensuring the criteria for approval as an AAT training provider continues to be met. • Informing AAT of any changes that may have an impact on the information held. For example,

changes to training provider premises and changes to Assessors or Internal Verifiers. • Ensuring all new staff complete a training provider staff details form. • Coordinating arrangements for any External Verifier visit. • Actioning any recommendations made by the External Verifier or AAT.

Coordination of the Assessment team

• Ensuring all members of the team: - are familiar with the standards of the AAT Accounting Qualification - have access to the AAT website, SummingUp, the Accounting Technician magazine and

other relevant information. • Ensuring effective communication with the team including regular team meetings. • Identifying staff training needs, especially for the Assessors and the Internal Verifiers. • Ensuring all members of the team have access to AAT policies and procedures.

Coordination of the administration and delivery of AAT qualifications

• Maintaining up to date central records. • Ensuring students have detailed guidance, support and information about AAT qualifications

prior to enrolment, and throughout the course. • Ensuring that each student registers with AAT as a student prior to scheduling an

assessment. • Coordinating assessment administration.

Tutors Tutors are responsible for the quality of delivery of the programme, and for the support and monitoring of student progress.

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Assessors Assessors are responsible for the assessment of candidates’ work against the prescribed criteria, ensuring that national standards are maintained. Full details of requirements for Assessors can be found in the AAT Code of Practice for training providers.

Internal Verifiers Internal Verifiers support Assessors to ensure assessment decisions are valid and reliable, and provide quality assurance throughout the programme. Full details of requirements for Internal Verifiers can be found in the AAT Code of Practice for training providers.

External Verifier The External Verifier is appointed by AAT to ensure that qualification standards are being met and are applied consistently across all training providers. The External Verifier will be in regular contact with the training provider to ensure continued compliance with AAT approval criteria. The External Verifier will provide guidance and support, and make recommendations for continuous improvement.

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AAT monitoring activities AAT monitors training providers to ensure:

• their continued compliance with the AAT approval criteria, the Code of Practice for training providers and appropriate regulatory criteria

• that assessment decisions are in line with national standards.

Monitoring by External Verifiers All training providers have an External Verifier allocated to them. The frequency of visits by an External Verifier to a training provider will depend on a number of factors and will not necessarily occur on an annual basis. If not visiting in a particular year, your External Verifier will be in contact with you and will ask you to provide particular information/documents for a remote verification activity. External Verifiers will monitor the quality of the assessment and internal verification processes through the AAT assessment platform, and provide feedback. You will receive an annual report from the External Verifier identifying any actions which need to be addressed.

Self-assessment reporting Most training providers undertake self-assessment to support and improve the quality of their programmes. Self-assessment should be a normal part of a training provider’s review and evaluation of its activities. Providing an annual self-assessment report is a requirement of all AAT Approved training providers. You will be asked to provide your first self-assessment report within 12 months of approval. Whilst the self-assessment is an on-going process, you will only be required to submit your report to AAT once a year. It will be required in the same month on an annual basis.

Completing your self-assessment report Your self-assessment report should be evidence based and should provide an evaluation of your key processes and procedures, identifying strengths and areas for improvement. It should not be a description of your policies and procedures. The report should be submitted electronically, with any supporting documentation attached. It should cover the following areas:

1. Review of previous action plan 2. Organisational management 3. Resources 4. Student support 5. Assessment related quality assurance 6. Management information 7. IT Security 8. Action plan

Where weaknesses are identified, details of actions to be taken to remedy them – timescales and the person(s) responsible should be included (in section 8). The following template provides guidance on what to include in each section of your report. It doesn’t have to be too detailed but you should include all the information you consider to be relevant.

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The format suggested below may be helpful but should not be regarded as exhaustive. You do not have to use it. The information may be provided in whatever form is most appropriate to your organisation.

1. Review of previous action plan This section should refer to the action plan put together as part of your previous self- assessment report and not to the action plan agreed with your external verifier. How successful have you been in completing the actions identified? If any actions have not been achieved you should explain why.

2. Organisational management Have there been any changes in personnel or job roles? This would include, for example, the Principal, Quality Assurance Manager, Course Coordinator and those involved in the delivery and assessment of AAT qualifications. Consider what impact any changes may have had on the delivery of your programme. Role Previous person New person Date of change Impact What targets have been set? You should include an evaluation of your performance against targets for the previous 12 months as well as details of targets set for the coming year. You may wish to include recruitment, retention and achievement data. Area Target Actual Qualification Comments Previous Current Previous Current Recruitment Retention Achievement

Have your policies and procedures been reviewed? Explain how you review your policies and procedures to ensure they are current. Identify which have been evaluated in the last year, where weaknesses were identified and how policies were amended. Where policies have not been reviewed you may wish to include details of planned reviews in your action plan. As a minimum you must consider your malpractice, appeals and complaints policies on an annual basis. Policy Date reviewed Changes/Amendments Comments Where amendments have been made you should attach a copy of the latest procedure/policy if it has not already been shared with AAT highlighting where amendments have been made.

Are your systems for communications effective? You may wish to consider the frequency and content of team meetings, the way in which communications from AAT are circulated as well as your communications with students and employers.

• How often do you have team meetings, what are the purposes, how successful are they in achieving their objectives?

• What methods do you use to communicate with students? How effective are they? • How do you obtain feedback from students and employers? How responsive are they? To

what extent have you responded to their feedback in reviewing your programmes?

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3. Resources

Are your resources appropriate to deliver/assess AAT qualifications? Consider any changes to premises which may have taken place and also evaluate whether the level of resources and staffing available is appropriate. Consider how you calculate your assessor: student and IV: assessor ratios. You should also review how you identify the training needs of the AAT team. Do you consider the resources available to you adequate? If not, what is lacking and what impact might this have on the outcomes of your programmes? 4. Student support

Are students adequately supported? Are access arrangements appropriate? In this section you should consider whether the support you provide to students is appropriate. What management information do you use to determine the support required? If you have updated any procedures, course material or policies as a result, these should be attached, if not already shared with AAT.

• What information do you have to help you identify the needs of particular cohorts? • How do you identify individual needs? • How often are Individual Learning Plans reviewed? • Have you made any changes in the last twelve months to enable you to respond more

effectively to individual needs? • Are there things you would like to put in place or information you could collect to make your

support more effective? You should consider how you identify and respond to candidates with particular needs. How is this reviewed? Please attach details of all reasonable adjustments applied in the previous 12 months as well as any special considerations applied for.

Appeals and complaints policies Please include details of all appeals and complaints received in the last 12 months together with details of their outcomes.

5. Assessment and related quality assurance

Are your assessors and verifiers appropriately qualified? You should include details of how you review your assessor and verifiers’ knowledge and skills, details of any gaps you have identified and how these are being addressed. You should also review how you support unqualified assessors and verifiers.

How is standardisation undertaken? You should review the effectiveness of your standardisation arrangements and identify any issues that have been raised by the internal or external verification process.

Are the arrangements for internal verification robust? Internal verification is central to the quality assurance of assessment decisions. You should consider the effectiveness of the internal verification systems in place and ensure that assessment decisions are valid and reliable and that decisions are consistent across assessors. What feedback have you received from your internal verifier?

How is the security of assessment materials ensured? It is essential that the security of assessments is assured at all times. You should review the suitability of your security arrangements for assessments and confirm they are appropriate.

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6. Management Information

Is the data you hold up to date, comprehensive and sufficient to support management decisions? You must be confident that as a training provider you have up to date student records which allow you to monitor candidates’ progress and achievements and that statistical data on equal opportunities and access are maintained. You should for example be able to monitor achievement and retention by factors such as gender, disability and race.

7. IT Security

Does your hardware and software meet AAT security requirements?

8. Action plan

Having critically evaluated your processes and procedures, you will have identified actions for quality improvement over the following 12 months and probably beyond. It would be helpful if you would list these together with timescales for achievement and identify the member(s) of staff responsible. Your next self-assessment report should begin with a review of your success in achieving the actions you have identified below. Meanwhile your external verifier will be discussing your self-assessment report with you. Action By whom By when

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Types of assessment The principal method of assessment for AAT qualifications is e-assessment. AAT produces two types of computer based assessments (CBAs): computer based tests (CBTs) where AAT sets and controls the marking; and computer based projects (CBPs) where AAT sets but devolves the marking to training providers. AAT qualifications also provide the opportunity for the recognition of prior learning (RPL) and the provision of workplace evidence (WPE), where appropriate. A list of AAT qualifications and assessments, together with the method of assessments is provided in Appendix 4. All assessments must be scheduled through AAT’s assessment platform. Please review the user guides available through aat.org.uk/cba for information on how to schedule and view an assessment using AAT’s assessment platform. CBTs are invigilated assessments and do not allow access to unauthorised software There are three types of CBPs.

1. Those that are invigilated and do not allow access to unauthorised software. 2. Those that are invigilated but allow access to specific software that is required for the

assessment. For example, an assessment for Spreadsheet will require access to a spreadsheet software package.

3. Those that are non-invigilated and allow access to all additional software. For 2 and 3 above, students will be able to attach or remove files throughout the duration of the assessment until they click Finish, which submits their assessment. For the non-invigilated projects, this can take place over several months. The Assessor will only see the files uploaded once the student chooses to submit their work on the assessment platform which must be done before the end date and time of the assessment. CBAs are available throughout the year at a date and time set by the training provider. Therefore, training providers are able to set timetables that fit in with their course delivery programme. Although the timetable for CBAs is set by individual training providers, AAT receives and records provisional results for computer marked level 1, 2 and 3 CBTs the same day the CBT is completed. Results for CBTs that include human marked tasks, can be reported up to six weeks from the date of the assessment. Assessment decisions for CBPs are made within two working weeks of the assessment taking place. Internal verification should take place within two working weeks of the assessment decision. A high level of competence is required to be successful in the assessments, and so student members should be given the opportunity to practice the skills needed until they are in a position to be successful.

Project for Internal Controls and Accounting Systems Internal Controls and Accounting Systems is a non-invigilated take-away project. The assessment will take the form of a formal report written by the student and assessed by the training provider. The report can be based upon the workplace of the student (paid or voluntary) or upon a scenario provided by AAT through the assessment platform. The assessment process for the project produced from the AAT scenario should not differ to that of the project produced from the workplace. The report must be word processed, fully completed and should be submitted for final assessment within six months. This timeframe includes up to five formative reviews by the assessor. Although for most students it is expected that an interim and a final assessment should be sufficient, for a competent decision to be given. Formative reviews must take place outside of the assessment platform.

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Students will only have one opportunity to upload their final report for assessment, together with appendices and other supporting evidence. The assessment evidence uploaded by students should consist of:

• the formal report written by the student o structure of the report

1. Title page 2. Contents page and report outline 3. Terms of reference 4. Executive summary 5. Methodology 6. Introduction 7. Analysis and evaluation of current system 8. Recommendation 9. Cost benefit analysis 10. Appendices

• manager’s authenticity statement (this is not needed for the AAT case study) • mapping of report content to assessment criteria. • feedback from formative reviews (and final interviews).

Once students have submitted their evidence for assessment, assessors will be able to access and review the evidence before making their assessment decision. Guidance for assessors for AAT assessments will include sufficient guidance to enable the assessors to confidently derive Competent and Not Yet Competent performance decisions. When making assessment decisions, the assessor must be satisfied that the evidence the student has presented confirms that they are competent across the assessment criteria for the unit. An interview will not normally be required. If, however, there is any concern regarding authenticity then the student should be asked to give a short presentation on their final report, and the assessor should prepare questions based on the individual report, which the student should answer to prove that the report is their own work. The assessor should store copies all assessment feedback (and final interviews) e.g. emails, scanned written documents etc as they may be required to upload this content, if the student has omitted the information or was not instructed to include the feedback when uploading their evidence. This information is required by the awarding body for quality assurance purposes. Please review the user guides for information on scheduling, uploading and accessing for assessment and verification purposes.

CBA performance feedback for students AAT provides a free feedback service that provides a simple summary of students’ performance in each assessment. The feedback statements are automatically generated with the assessment platform, in a standard format across all CBAs to help students to identify their strengths and any topic areas requiring further study. The feedback statement confirms the student’s overall result and includes a breakdown of their performance by task. The student is presented with a short descriptor against each task to describe their performance against the topics assessed in that task. There are five feedback descriptors. Each descriptor provides an indication of how the student has performed in that task, and includes generic advice on how to proceed with their studies or continued professional development (CPD).

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There are five feedback descriptors.

1. Exceeded: your performance exceeded the minimum requirement. Try to maintain this level of performance.

2. Met: your performance met the minimum requirement. To maintain or exceed this performance level you should regularly revisit the topics in this area.

3. Borderline: your performance was close but did not meet the minimum requirement. Further study of the topics covered by this task is still needed.

4. Below requirement: your performance was not strong enough to meet the minimum requirement on this occasion. Further study of the topics covered by this task is important

5. Significantly below requirement: your performance fell significantly below the minimum requirement. There was little evidence of learning. Significant further study of the topics covered by this task is essential.

Some CBAs include tasks worth just a few marks. For tasks worth less than ten marks, Met is the highest feedback descriptor that can be assigned.

For some of the other assessments the Competent/Not yet competent decisions made by the assessor are converted to a binary (1,0) marking scheme. In these cases Met or Below requirements are the only feedback descriptors that can be generated.

Generally, each feedback descriptor covers a range of marks, so it is possible for two students to receive similar feedback statements, but because they scored differently in each task each student might have a different result overall, that is, Competent or Not yet competent. If a student remains dissatisfied with their assessment result, they can apply to have it reviewed through the enquiries and appeals procedure. Review the student enquiries and appeals section of this guidance document for more details.

Re-taking assessments Students should only be entered for assessments when both the student and the assessor believe that the student will be able to demonstrate competence. While some retakes are to be expected, the taking of a third assessment or more should be considered the exception rather than then rule. Some students may find it difficult to achieve success in the assessment the more time that has elapsed between the assessment and the completion of their studies. Where a student is unsuccessful in their assessment attempt, they should discuss their assessment outcome, including performance feedback, with their tutor and receive appropriate revision advice before retaking the assessment. The CBP bank holds a limited number of scenarios during the year. If a student is assessed as Not Yet Competent in one scenario, the student must attempt an alternative scenario for their retake. In the rare event that the student has exhausted all available scenarios, and providing that at least 12 weeks have elapsed since the scenario was originally attempted, only then can the student be assessed using the earlier scenario (where available). Where students have failed to meet the assessment criteria on several occasions, the assessor should also review the process by which they assess their students as being ready to demonstrate competence.

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Exemptions Students can claim exemptions from some AAT units using evidence of certificated achievement. Previous relevant AAT achievements will automatically be credited to AAT student, but certificated achievements from other Awarding Organisations must be claimed directly from AAT. The list of exemptions can be downloaded here.

Recognition of prior learning (RPL) RPL is a method of assessment that may lead to the award of a unit within the AAT Accounting Qualification. It is known by a variety of titles including recognition of prior achievement and accreditation of prior learning. The Regulatory Arrangements for the Qualifications and Credit Framework defines RPL as “a method of assessment [leading to the award of credit] that considers whether learners can demonstrate that they can meet the assessment requirements for a unit through knowledge, understanding or skills they already possess and so do not need to develop through a course of learning”. The Scottish Credit and Qualifications Framework (SCQF) provides the following definition: “The Recognition of Prior Learning (RPL) is the process for recognising learning that has its source in experience and/or previous formal, non-formal and informal learning contexts. This includes knowledge and skills gained within school, college and university and outside formal learning situations such as through life and work experiences.” Training providers should make students aware of the possibility of presenting evidence for assessment by RPL. Such evidence may be derived from the following.

• Workplace activities (acceptable as the sole source of evidence for five units within the Accounting Qualification and as supplementary evidence to enhance other RPL evidence in other units).

• Formal training leading to the award of a certificate. • Voluntary activities. • Informal training.

Evidence submitted by AAT students for RPL assessment will normally fall within the first two categories. The wider range of RPL potential should not be overlooked if that learning can be evidenced and authenticated through a range of robust assessment activities. Examples of the types of evidence which may be submitted for RPL assessment include:

• workplace documents • witness testimonies • personal statements • professional discussion • Assessor observation records • records of voluntary activities • certificates issued following an informal or formal course of learning. For certificated

achievement a detailed specification of the learning/qualification gained will be needed in order to make the mapping process possible.

Assessors must be confident that a student’s prior learning relates to the current standards of competence. The Assessor must identify the student’s knowledge and skills, and determine how these can be mapped and assessed against the current standards.

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Assessors should consider whether there has been new legislation and whether technical changes in working methods have taken place since the candidate gained his/her knowledge. It may be that student’s skills need refreshing or updating. Normally evidence up to 24 months old will be accepted. Any minimal gaps in a student’s skills and knowledge can be addressed through appropriate tuition and/or supplementary evidence. The supplementary evidence can be Assessor devised questions/tasks and answers, or workplace documents produced by the student and authenticated by the employer. In all cases, Assessors must consider the nature of the gaps in the evidence. If those gaps relate to fundamental areas of the unit, top up assessment would not be appropriate. All assessment criteria must be evidenced. Assessors should take note of AAT Study and Assessment Guides for further explanation of the assessment criteria and the range of evidence required. All evidence of prior achievement, including supplementary evidence, must be mapped by the student to the assessment criteria and subsequently submitted for assessment.

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Workplace evidence Some students may be able to generate assessment evidence from activities undertaken in their workplace. A list of units, together with relevant methods of assessment, is provided in Appendix 4. Students who wish to present workplace evidence for assessment should be tasked to:

• collect workplace documents that evidence the assessment criteria for the unit • explain their role in the production of the evidence. This explanation can be through a

personal statement or statements on each piece of evidence and will provide the context for the Assessor.

There may be an opportunity for the Assessor to observe the candidate in the workplace and supply an observation statement to enhance the workplace documents. Workplace evidence must always consist of workplace documents, questions and answers, and witness testimony. A vital part of the evidence is a witness testimony from the employer confirming that the evidence has been produced by the student. The testimony must be on letter-headed paper, dated, signed and identify the position of the witness within the organisation. If a student does not wish the employer to know that he/she is studying for an AAT Accounting qualification, or cannot obtain an employer witness testimony for some reason, then they must undertake an AAT computer based assessment.

Guidance for the assessment of RPL The assessment process must be fair and not advantage/disadvantage any student. Evidence of prior learning must be:

• valid - it should relate to the assessment criteria. • authentic - it must be the student’s own work • current – it should normally be no more than 24 months old, except for areas:

- where change is rapid and the 24 months guideline would be too long - where candidates can prove evidence is still valid.

• sufficient – it must meet all of the assessment criteria. Each training provider will have their own approach to helping students who wish to present evidence of prior learning, but all should cover the following stages.

1. Initial assessment The possibility of RPL as an assessment method should be recognised during initial assessment.

2. Advice and guidance The Assessor should encourage the student to identify any prior learning which could be used as evidence. It should then become clear whether the student will be able to present sufficient evidence for the unit.

3. Assessment planning The assessment planning process should formalise the approach to presenting evidence as well as help the student to become familiar with the standards.

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4. Evidence collection Assessors should support students by helping them to identify appropriate evidence.

5. Evidence mapping The student should map the evidence to the assessment criteria, with support from the Assessor, using the AAT mapping sheets available on the assessment platform. This task is made easier if completed on an on-going basis rather than being left until the end of the process.

6. Assessment Training providers are required to schedule students for RPL assessment on the assessment platform. The student will have a single opportunity to submit all their evidence for assessment. The Assessor should review the evidence submitted by the student and award the appropriate assessment outcome. Internal Verifiers should review the assessment decision and add feedback for the Assessor.

7. Feedback The Assessor should provide detailed feedback directly to the student. The feedback should be clear and comprehensive and indicate the next step in the process. The Assessor should submit a signed and dated copy of the feedback for review as part of the verification process.

8. Questioning The Assessor may ask questions to plug any gaps in the evidence or strengthen weak areas. This process will also allow the Assessor to confirm the authenticity of evidence, should there be any doubt. A record of questions and answers should be signed and dated by the Assessor and student for review as part of the verification process.

9. Internal verification Once the assessment decision has been made the internal verification process can begin. In relation to workplace evidence, it is usual for Internal Verifiers to contact a sample of employers to authenticate employer witness testimonies. 10. External verification Once the Internal Verifier has confirmed the assessment decision it will be available on the assessment platform for the External Verifier to sample.

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The RPL process

Initial assessment

Is RPL a possibility?

Advice and guidance Is the RPL route best for this student?

Assessment planning

Planning of evidence collection negotiated with the student.

Evidence collection

Student collects evidence.

Evidence mapping Student maps evidence to assessment criteria of AAT unit.

Assessment

Student uploads evidence and mapping document and assessor checks validity, authenticity, currency and sufficiency.

Feedback

Assessor provides feedback.

Questioning

Authenticity checked, gaps plugged, weak areas strengthened. Assessor uploads mapping document and evidence of questioning.

Internal Verifier

Internal Verifier reviews/confirms assessment decision.

External Verifier

Assessment available for External Verifier to sample.

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Internal verification The role of the Internal Verifier is vital to the quality assurance of AAT programmes. It is important that the full range of internal verification activities take place and that the focus is not solely upon the sampling of assessment decisions. Internal Verifier responsibilities include:

• Planning • sampling activities • supporting the team

The timing and frequency of all internal verification activities will depend on the structure of the programme, when assessments are planned and the number of staff and students involved. It is advisable to have more than one qualified Internal Verifier at any training provider in order to provide cover in cases of illness, sabbatical or other absences.

Planning At the beginning of a programme the internal verifier should plan the sampling activities that will take place over the duration of the programme and record those plans. There is a suggested Internal Verifier planning document at Appendix 1. Other appropriate formats are acceptable. The plan can be on a week by week or month by month basis and, whilst it will be a working document and subject to change, will ensure that no activity is overlooked. The Internal Verifier sampling rationales should be clearly recorded and there should be an appropriate Internal Verifier policy in place. Internal Verifier practice should match the Internal Verifier policy.

Sampling activities It’s important to remember that the Internal Verifier should sample a range of activities and not just assessment decisions. It’s also important to understand that sampling may involve checking part of a process and not necessarily the whole. For instance, the Internal Verifier may observe the AAT specific part of the student induction only and when student interviews are conducted, will interview some students but not all. However, the sampling activities undertaken should be sufficient to give the Internal Verifier confidence in the whole of the process, including those which have not been part of the sample. The activities that should be planned in advance, and take place at relevant times, are:

Student induction The Internal Verifier should check that candidates have received a comprehensive induction to the training provider and to the AAT Accounting Qualification and that late starters to the programme have been included.

Assessment planning It is important that candidates know what is happening, and when. The Internal Verifier must ensure that candidates have been given the opportunity to negotiate dates, and methods of assessment for each unit. Candidates should have adequate opportunities to review and amend those plans when necessary.

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Student interviews The Internal Verifier should interview a sample of students to ensure that they are aware of the relevant policies and procedures. For example, they must be aware of the appeals and complaints procedures, and understand the AAT e-portfolio system. The Internal Verifier should check that students are studying at the appropriate level, that they have sufficient guidance and support, and receive appropriate feedback following assessment.

Observation of the assessment process It’s important for Internal Verifiers to observe/review Assessor performance in the assessment process. The opportunity to observe Assessors occurs when an Assessor is undertaking the assessment planning process, or giving feedback to candidates.

Formative and summative assessment sampling Choosing the sample for internal verification should not be a number driven exercise but should ensure that the whole of the population is reflected, for example, different delivery modes, different types of candidates, different Assessors etc. Once the sample has been selected, the percentage should be considered for sufficiency. For example, between 10 – 20% for experienced Assessors and a larger sample for less experienced Assessors. When workplace evidence is being assessed, the Internal Verifier may consider undertaking some formative assessment sampling, as well as summative. The Internal Verifier should ensure all assessment decisions are accurate and timely. For example, assessment decisions are made within two working weeks of the assessment taking place. Internal verification should take place within two working weeks of the assessment decision. The Internal Verifier should ensure that Assessors follow the AAT Assessor guidance provided, are able to use the e-portfolio system with confidence and that there is an accurate audit trail of names and dates (and signatures where applicable). The process of sampling evidence should be followed by comprehensive feedback to the Assessor. This must be suitably recorded.

Supporting the team Assessor development and support The Internal Verifier is responsible for ensuring every Assessor has the required qualifications to assess the AAT Accounting Qualification. They should check that relevant and sufficient continuing professional development is undertaken, and identify any training needs. Trainee Assessors should be given adequate opportunities to gain experience and achieve an Assessor award. They should have a suitable development plan showing the target date for achievement. New Assessors should receive a comprehensive induction into the AAT Accounting Qualification. There should be a record of Assessors/ Internal Verifiers allocated to each learning and assessment area, and mentor Assessors/Internal Verifiers allocated to each trainee Assessor/Internal Verifier. The Internal Verifier should ensure there are sufficient, appropriately qualified Assessors for the number of candidates.

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Team meetings and standardisation The Internal Verifier should ensure regular team meetings are held and that standardisation events take place, so that assessment decisions are accurate, consistent and to national standards.

Other activities In addition to the activities described the Internal Verifier should:

• ensure that relevant policies and procedures meet AAT’s current requirements, and that all candidates are aware of these

• evaluate the effectiveness of the assessment processes and make recommendations for improvements, as necessary

• ensure the maintenance of accurate and auditable records to track the progress of candidates • feed back to the External Verifier or regulator on the quality and effectiveness of the

assessment and internal verification processes • contribute to the annual self-assessment report • take responsibility for implementing any actions for improvement identified by the external

verifier or AAT • ensure that records of all aspects of assessment and internal verification cover the full range

of Internal Verifier activities, and are in sufficient detail for audit purposes. Internal Verifier responsibilities and suggested records are summarised at Appendix 2.

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Assessments in Welsh and Irish AAT assessments will normally only be provided in English. However, it is AAT’s policy to facilitate access to learning in Welsh or Irish where there is a demand. This may be through guidance to training providers and/or provision of assessment materials in Welsh or Irish. Where the assessment is undertaken entirely in Welsh or Irish the certification will reflect this. AAT will provide advice on the availability of assessments and support resources in Welsh or Irish where a training provider is capable of delivering learning and assessments in the specified medium. The training provider should make early contact with AAT’s Assessment team to discuss assessment. We will consider any reasonable measures for supporting the training provider, including communications and assessment in Welsh or Irish. However, AAT would need advance notification from the training provider regarding its intention to offer qualifications in Welsh or Irish that gives an indication of the level of demand and the long term prospects for that demand. AAT will monitor the current potential demand for Welsh or Irish through student member and training provider enquiries for this service. Where a reasonable and sufficient demand is identified AAT will consider the most appropriate approach, for example, phased implementation or a collaborative approach to servicing that demand. The following key points apply.

• Training providers should advise AAT at a very early stage of any student members requesting training and assessment in Welsh or Irish.

• Training providers should have the appropriate personnel (that is, Assessors and internal verifiers) who are able to conduct assessments in Welsh or Irish.

• Where two languages are used by the student member (for example, English and Welsh or English and Irish) records should indicate the language used for assessments.

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Student enquiries and appeals procedure for locally marked assessments As part of the AAT enquiries and appeals procedure, students may request to have their locally-marked assessments reviewed when their performance is judged to be not yet competent. Please note that this review is only available once students have exhausted the formal appeals process with their training provide

The student contacts his or her training provider and files an appeal regarding the locally marked assessment.

Appeal successful?

Yes No further action.

No The student can email projectappeals@aat.org.uk to obtain the assessment appeals procedure notes and application form. The

student then returns the completed form (PEA1) to the Assessment Operations team at AAT within 10 days including fee.

AAT investigates with the training provider that the student has exhausted the centre’s own complaints procedure. AAT also

obtains copies of the assessment, if applicable. The project is sent to be reviewed by an independent subject matter expert.

Student informed of outcome of independent

review.

Student satisfied

with outcome?

No further action.

If the student wishes to pursue the matter, he/she

may submit a formal appeal to an

appeals panel. The student is notified of the outcome of the appeals panel review and this is

reported to AAT’s Education and Training Monitoring Panel (ETMP).

If the student’s qualification is regulated by either SQA or SAQA, AAT will provide him or her with details of the relevant regulatory authority alongside

the outcome of the formal appeal should he or she wish to refer the matter to the regulator.

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Student enquiries and appeals procedure for centrally marked assessments As part of the AAT enquiries and appeals procedure, students may request to have assessments marked by AAT reviewed when their performance is judged to be not yet competent.

The student is notified of the outcome of the appeals panel review and this is reported to AAT’s Education and Training Monitoring

Panel (ETMP).

If the student’s qualification is regulated by either SQA or SAQA, AAT will provide him or her with details of the relevant regulatory

authority alongside the outcome of the formal appeal should he or she wish to refer the matter to the regulator.

The student discusses the actual and predicted

assessment outcomes with his or her tutor (or employer where the student is not

attached to an AAT training provider).

The student requests the assessment enquiries and appeals procedure notes and application form by emailingg.uk

The student sends completed form (CEA1) to the Assessment Operations team at AAT within the set timeframe together with a

supporting statement from the tutor/employer and fee.

Upon receiving the form, AAT reviews the assessment and depending on the circumstances and level will also arrange for an

independent subject matter expert to review the student’s assessment. The outcome of this review will be communicated to

the student within 20 working days.

Student satisfied

with outcome?

Yes

No further action.

No

The student may request a Stage 2 internal review of the enquiry stage outcome. He or she is advised of the outcome of the review and given the opportunity to launch a formal appeal if dissatisfied with the outcome of the

review.

Student satisfied

with outcome?

No further action.

Yes

No

The student may request a formal appeal by completing the Stage 3 formal appeal application and paying the applicable fee.

The formal appeal will be conducted by an appeals panel, which includes a consultant independent of AAT. The panel will aim to

consider and complete the formal appeal within six weeks of receiving the completed appeal application.

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Complaints and appeals Complaints Training providers must have a published complaints procedure. When student members are not satisfied with the service offered by a training provider, they have the right to have their complaint investigated. Where complaints are raised and are not resolved through a training provider’s complaints procedure, the complaint may be referred to AAT for consideration. Complaints should be sent to aatstandards@aat.org.uk Complaints may be reported anonymously. However, AAT will only act on an allegation if the training provider can be identified from the details provided. The procedure is as follows.

• AAT will acknowledge the complaint within 48 hours. • Where AAT considers there is a case to be answered, AAT will write to the Head of Centre

outlining details of the complaint within five working days asking for a response. • The training provider will be given 15 working days to respond. • The training provider’s response will be reviewed by a member of the Conduct and

Compliance team within five working days. • If AAT is not satisfied with the response from the training provider, they will seek clarification

(within five working days) or may arrange an independent review (within ten working days). • When AAT is satisfied with the response from the training provider or the review, the

complainant and the training provider will be advised of the outcome within five working days. • Once the complainant has received details of the outcome, they have ten working days to

respond to AAT. • If no response is received within ten working days, AAT will consider the complaint to be

closed. • If a complainant is dissatisfied with the outcome of AAT’s investigation of the complaint, they

have the right to escalate the issue to the appropriate regulatory body (Ofqual, SQA or FASSET).

Reviewing suspected malpractice or maladministration This guidance should be read alongside the following documents:

• AAT Code of practice for training providers • An introduction to malpractice and maladministration • A guide to reviewing malpractice and maladministration cases • AAT protocols for reviewing malpractice/maladministration • Whistleblowing policy.

These are available here.

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What is malpractice and maladministration? Malpractice Malpractice refers to any deliberate action(s), neglect, default or other practice that compromises, or could compromise:

• the assessment process • the integrity of AAT qualifications • the validity of a result or certificate • the reputation and credibility of the awarding organisation or • the qualification or the wider qualifications community.

In short, malpractice can be the breach of any published regulations or code of practice, whether intentional or inadvertent, or any practices which place the integrity of qualifications at risk. It can be caused by training providers and their staff, their candidates, and/ or awarding organisations. All malpractice must be addressed to help ensure “Adverse Effects” can be prevented, corrected or mitigated. Doing so protects the status and integrity of AAT, its qualifications and their benefits for learners. Ofqual’s General Conditions of Recognition defines “Adverse Effect” as: “An act, omission, event, incident, or circumstance has an Adverse Effect if it –

(a) gives rise to prejudice to Learners or potential Learners, or (b) adversely affects –

(i) the ability of the awarding organisation to undertake the development, delivery or award of qualifications in accordance with its Conditions of Recognition,

(ii) the standards of qualifications which the awarding organisation makes available or proposes to make available, or

(iii) public confidence in qualifications.”

Examples of malpractice Malpractice may occur at training providers if:

• assessment materials are not kept securely • assessment and/ or internal verification records are fabricated • candidates are prompted or assisted with the production of answers • there is abuse of on line logging systems • there has been misleading recruitment of candidates • records are falsified in order to claim certificates • any identified issue or malpractice is not dealt with appropriately.

Candidates may be guilty of malpractice if they:

• copy from other candidates • plagiarise material • take unauthorised material into an examination room • breach invigilator instructions for the conduct of assessments • impersonate other candidates, or allow themselves to be impersonated, for the taking of

controlled assessments or examinations. An awarding organisation may be guilty of malpractice where it:

• does not investigate and resolve known instances of malpractice • provides coaching or training to training providers and/ or their candidates, using testing or

assessment items that will be used in actual assessments

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• allows certification on the basis of incomplete or incorrect records of assessment • readily allows certification where known breaches of security for its tests or testing items have

taken place.

Maladministration

Maladministration is any activity, neglect, default or other practice that results in the training provider or candidate not complying with the specified requirements for delivery of the qualifications, as set out in the relevant codes of practice where applicable. In practice, maladministration is not normally deliberate though it can be systematic, planned and/or intentional. It can be perpetrated by candidates, training providers and awarding organisations. All maladministration must be addressed to prevent re-occurrence and/ or development into something more significant

Examples of maladministration:

At training providers, examples may include:

• failure to invigilate according to AAT guidelines • failure to ensure that an examination venue complies with AAT requirements • granting inappropriate access arrangements • inaccuracies in assessment, verification and/ or registration records • poor certificate security/ administration. • failure to maintain appropriate records or systems.

At an awarding organisation, this may include:

• mismanagement relating to the development, delivery or award of qualifications • poor certificate security or administration • lack of adherence to procedures in qualification development, delivery or award.

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Reporting cases of suspected malpractice/ maladministration The Head of Centre or a senior manager must inform AAT immediately of any suspected/actual malpractice/maladministration. (A template is available at Appendix 3). Full written details must be provided within two working days of the incident taking place and sent to aatstandards@aat.org.uk AAT will review the report and may decide that further investigation is required, in which case the Head of Centre may be asked to conduct the investigation.

Responsibilities of the Head of Centre

The Head of Centre is responsible for:

• reporting any allegations of malpractice/maladministration • supervising any investigations resulting from allegations of malpractice/maladministration • ensuring that if he/she delegates their responsibility to investigate any allegations of

malpractice/maladministration to another member of staff, that member of staff is independent of the department involved in the malpractice/maladministration

• responding speedily and in full to any requests for an investigation • ensuring they and their staff co-operate fully with any investigation • informing staff and candidates of their rights and responsibilities • communicating to individuals any warnings or penalties resulting from an investigation • putting into place any actions identified by AAT.

Conducting the investigation

1. AAT generally expects the Head of Centre to be responsible for investigating allegations of malpractice/maladministration. They are expected to establish the full facts and circumstances behind any allegation. Where there are allegations of staff malpractice/maladministration, to avoid conflict of interest, the Head of Centre should not delegate responsibility for the investigation to a member of staff in the same team.

2. Confidentiality should be maintained at all times and Information must be kept secure and not

made available to third parties. 3. If the training provider has reported the alleged malpractice/maladministration to AAT, they should

provide a copy of the written allegation reported to AAT to those involved. 4. Those investigating allegations of malpractice/maladministration must ensure that the individuals

involved are aware of their rights. They should:

• be informed in writing of the allegations made against them • be told what evidence there is to support any allegations made against them • be informed of the potential consequences if the allegation is proved • have the opportunity to consider their responses to the allegation • have the opportunity to provide a written statement • have the opportunity to seek advice and submit a supplementary statement if required • have the opportunity to be accompanied by a parent, guardian or carer (or have their

permission for the interview to take place) if they are a minor or vulnerable adult • be informed of the appeals procedure where any allegations are proven • be informed that where there is serious malpractice/maladministration, information may be

shared with other awarding organisations, the regulator, the police, or other appropriate organisations.

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5. Once the incident has been investigated, the Head of Centre must provide a written report to AAT. This should include (as appropriate): • full details of the facts and circumstances of the allegation • details of the investigations carried out • written statements from those involved • any mitigating factors • seating plans • any unauthorised material found • any candidate work relevant to the investigation.

6. Once the evidence has been reviewed and a decision reached, AAT will inform the Head of Centre

or a senior manager at the training provider. He/she should communicate the outcome to those concerned, and inform the student(s) of their right to app.

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Reasonable adjustments and special considerations As an awarding organisation we have a duty to ensure that the integrity of our qualifications and assessments are maintained at all times. At the same time, we have a duty to ensure that the rights of individual student members to access qualifications and assessment, in a way most appropriate for their individual needs, are upheld.

Reasonable adjustment Under the Equality Act 2010, reasonable adjustments are required where staff, students or visitors with disabilities personally experience substantial disadvantage in comparison with non-disabled people. A reasonable adjustment is any action that helps to reduce the effect of a disability or difficulty that places the student at a substantial disadvantage in the assessment situation. Reasonable adjustments must not affect the reliability and validity of the assessment outcomes. Reasonable adjustments may include, but are not limited to:

• changing usual assessment arrangements, for example allowing a student extra time to complete the assessment activity

• adapting assessment materials, such as providing materials in Braille • providing assistance during assessment, such as a sign language interpreter or a reader • reorganising the assessment room, such as removing visual stimuli for an autistic student • changing the assessment method, for example from a written assessment to a spoken

assessment • using assistive technology, such as screen reading or voice activated software.

Reasonable adjustments are approved or set in place before the assessment activity takes place; they constitute an arrangement to give the student access to the qualification. Where reasonable adjustments have been applied the work produced by the student will be marked to the same standard as the work of other assessed students.

Special consideration Special consideration is consideration to be given to a student who has temporarily experienced:

• an illness or injury, or • some other event outside of their control, which has had, or is reasonably likely to have had, a

material effect on the student’s ability to take an assessment or demonstrate his or her level of attainment in an assessment.

A student who is fully prepared and present for a scheduled assessment may be eligible for special consideration if:

• performance in an assessment is affected by circumstances beyond the control of the student for example, recent personal illness, accident, bereavement, serious disturbance during the assessment

• alternative assessment arrangements which were agreed in advance of the assessment proved inappropriate or inadequate

• a training provider (or centre) reports during an assessment a technical event that is outside of their control.

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Reference material Guidance on the Application of Reasonable Adjustments and Special Consideration in AAT Assessments available at aat.org.uk/assessment/adjustments-and-considerations

Support for training providers A wide range of support services is available to our training providers.

Centre Support team

The Centre Support team is the first point of contact for training providers with queries in the following areas:

• Assessments and scheduling through the assessment platform • Seminars for tutors and exams officers • WebEx events • Network meetings • Annual conference

Centre Support can be contacted by phone on +44 (0)20 3735 2443 or by email at centre.support@aat.org.uk

Events

We run a wide variety of seminars, offering cost effective CPD specifically tailored to meet the needs of those involved in the delivery of AAT qualifications. Some events are free, for example the WebEx sessions that are run online, and the regional network meetings. Network meetings for training providers are organised on a regional basis. The meetings are usually chaired by a representative from a local provider and a representative from AAT also attends each meeting to take notes and answer any questions that arise. Network meetings are your opportunity to talk directly to AAT and to talk to other training providers about any issues arising from running AAT courses. Details of all forthcoming events for tutors can be found on AAT’s website, in SummingUp and from the AAT Centre Support Events team on +44 (0)20 3735 2443 or by email at centre.support@aat.org.uk

AAT website

The website contains resources for those running AAT qualifications. It provides support tools, and advice and information on a range of issues, including:

• guidance and support material relating to assessments • assessment News section giving up to date advice and guidance on assessments matters • sample assessments • interactive e-learning resources, including the Greenlight tests for students • marketing support and services, including marketing materials for open days and the

‘Promote your centre’ service • online services, for example statements of achievement and student member registration

payment codes • new qualification update pages • online booking for our events.

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SummingUp

SummingUp is an electronic newsletter produced by AAT to provide you with news and information on:

• changes to AAT’s assessment policy • regulatory criteria and guidance • feedback on assessment performance • forthcoming AAT events.

SummingUp will be emailed to you each Friday morning and is also available to view on the website. If you would like to sign up to receive SummingUp please email summingup@aat.org.uk

Copyright of AAT assessments Our assessment material is copyright protected and training providers cannot directly or indirectly produce material that is derived from AAT assessments. Therefore, cosmetic changes to AAT assessment material through the alteration of names and/or numerical values are a breach of AAT copyright. AAT assessment material is not intended for use with other awarding organisations qualifications.

Ordering publications and marketing support As an AAT Approved training provider, you can call upon a range of support materials designed to build awareness of your centre and present a professional and welcoming image. Whether you are running an open day or recruitment event, marketing support is available to you, including:

• the latest AAT publications, including student guides and brochures • event packs for your open days • posters and DVDs.

You can browse through and order these materials online by visiting aat.org.uk/marketingmaterials

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Student member registration Completing the registration process

The quickest and easiest way to register is online where your students can use a debit/credit card. However, if you’re responsible for paying for their fees, they can still register online using a payment code provided by you (please see Student registration payment codes section). This process takes only five minutes. When registering online, student members should ensure that they read the checklist page at the beginning of the registration process. Students are responsible for registering themselves (either online or via the paper form) in order to answer the suitability questions and sign a declaration Once registered they will receive their AAT student membership number and will have access to their MyAAT account, the member only area, providing access to past papers, e-learning, career development advice, results progress, and many other member benefits available to student members. It’s important that all of your students have registered with AAT as soon as possible so they can get the most out of their student membership. As you know, in section 2 of the Code of Practice, it states “Training providers must ensure that students submit an application for student registration within four weeks of enrolment”. This should avoid the need for last minute registrations on the day of an assessment.

Student suitability assessment

Those that have a discharged or un-discharged bankruptcy, credit agreement, criminal conviction or civil offence, we recommend registering online via at aat.org.uk/studentregistration If they are unsure whether their conviction is spent, please direct them to the Your Rights website. As they are applying for student membership of a professional body, they are expected to act with integrity. Failure to disclose this information when asked may be considered to be a breach of professional ethics and may result in disciplinary action. To find out more information on declarations and disclosures, please read our Applicant’s guide to declarations and disclosure: student membership.

Student registration payment codes – online To ensure that those students who are not directly or indirectly contributing to the payment of their AAT annual membership and registration fee (i.e. the training provider is covering the costs, or they are included within the tuition fee) are able to register quickly and effectively online, payment codes are in place between the training provider and AAT, to negate the financial responsibility of that student, and is later invoiced by AAT to the Training Provider directly. This service allows students the responsibility for registering themselves online and avoids training providers the lengthy and administrative task of collecting completed forms, posting them to AAT along with the payment summary sheet. It is simple to set up payment code access to generate unique codes for registering students.

1. Log on to online centre account. 2. Go to the student registration payment codes area. 3. Enter the number of payment codes you require (one code for each student you wish to be

invoiced for – a maximum of 100 codes per request). 4. Enter a purchase order number for the codes you have requested. 5. Download the payment codes that you have ordered into an excel file.

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6. Please inform your Finance department of the Purchase Order and the payment codes received

7. Give one payment code to each student. 8. Student registers online. 9. Student enters the payment code when prompted (the code is case sensitive). 10. The training provider is invoiced for the registration fees.

If you would like more information on this service or have any questions or feedback please contact our Information Management team on +44(0)20 3735 2468 or email registrations@aat.org.uk

Block registrations – paper based Training providers outside of the UK may find it useful to send paper forms for student membership registration in batches for processing. Please allow for extended service times for this process. The quickest and easiest way to register and renew students is via the website; either for them to manage themselves through their MyAAT account; or for training providers to manage via the online centre service. For speedy processing, please follow these guidelines for best practice when sending block registrations, renewals and reinstatements.

• A completed block registration form should accompany all registrations, reinstatements and renewals.

• The student block renewal form should be used for all student members to renew their annual student membership subscription.

• The student block reinstatement form should be used for student members whose accounts have lapsed and need to reinstate their membership fee.

• All information must be fully completed on the block registration forms. • All student forms should be sent in batches of ten with the appropriate completed block

registration/renewal/reinstatement form. • If student members are paying for their registration individually, each payment must be

securely attached to their registration form. • Where training providers are paying for the fees, the correct payment must be attached. An

invoice can be issued for fees relating to initial registration (new students) and reinstatements of lapsed (deleted) students. If an invoice is required, please indicate this on the block form by quoting an appropriate purchase order number. All invoices are sent direct to the training providers finance department.

• Payment for initial registrations must be sent to AAT within 30 days of receipt of the invoice, quoting the relevant AAT invoice number. If payment is not received within this time, the training providers account will be placed on stop. This means that no further credit will be extended to the training provider.

• Payment for renewals must be sent in with the relevant student block renewal form. Alternatively, you can email registrations@aat.org.uk requesting an invoice to the training provider. In such cases AAT will require a list of all student members’ names and AAT registration numbers for which the invoice is intended. You must also provide a purchase order number.

Payments of registration and/or renewal fees should not include payment for other items such as AAT assessment fees. Payments that are not solely for registration and/or renewal of fees will be returned to the training provider and the registration and/or re-registration of student members may be delayed. For any queries relating to block registrations please email registrations@aat.org.uk providing:

• training provider code • telephone number • name of sender • detailed query, supplying, where possible, membership numbers, dates of births and full

names.

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AAT invoice guidance

1. Invoices are sent out once a week either by post or email (based on distribution details associated with each training provider).

2. All invoices will be clearly laid out and contain a breakdown and description of all individual charges that make up the invoice total. They will also include VAT details and any other pertinent information.

3. All invoices and invoice data will be stored in line with the minimum legal requirement for all financial information.

4. All invoices have 30 day payment term from invoice date.

5. We chase up any accounts which are overdue by phone or email and send out copies of invoices when requested.

6. Statements are sent out at the beginning of every month (or on request).

7. Any invoice query should be sent at first instance to sales@aat.org.uk or a member of the Accounts Receivable team should be contacted on +44 (0)20 7397 3117.

8. Any organisation that has debt over 30 days old could be placed on a financial stop status.

9. If a customer is placed on financial stop, it will prevent them from accessing their online services, both through the website and on the SecureAssess system. This includes booking CBTs and registering students.

10. Before a financial stop is placed on an organisation, a written notice period of 7 days will normally be given to settle the accounts before the stop is placed.

11. The organisation which is to be placed on stop receives a telephone call before the stop is placed or an email if contact cannot be made by phone.

12. Invoices that are under investigation (or disputed) will not cause an organisation to be placed on financial stop until the query has been resolved.

13. Organisations are not removed from the financial stop status until cleared funds are received into the AAT bank account.

14. AAT may have recourse to debt collectors in the event of overdue debts remaining unpaid.

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AAT membership: what do students receive for their annual membership? Upon successful registration and while maintaining their membership with AAT students will receive exclusive member benefits relating to their status as a student member*.

• A welcome letter or email which includes notification of their registration and their

membership number. • Login and password access to MyAAT – the member only area of the website which provides

access to AAT benefits, services, resources and communities. • Eligibility to sit assessments, receive results and request feedback. • Access to our online Customer charter. • Dedicated monthly e-mail newsletter, StudentPlus. • The bi-monthly Accounting Technician magazine. • Access to past papers, interactive e-learning modules and Green-light tests for each learning

and assessment area. • Study support events held around the country for students who may want a little extra support

ahead of sitting their assessment. • Free Excel on-line e-learning. • Careers support events and on-line services which currently includes job search engine, CV

builder, employer videos, interview simulator, and much more. • Local branches that host free events in their area. Information regarding the local branch will

be communicated on a regular basis via email, e-newsletter or in the magazine. • AAT Additions which offers a range of discounts and offers on retail, insurance, holidays and

much more. • Upon completion of each level students receive a certificate. In addition, student members

may prefer to buy unit certificates from AAT when they successfully complete an individual learning and assessment area. Please note that student members must be registered with us for at least ten weeks before certificates can be issued.

• On-line forums allowing students to network, ask questions and develop peer to peer support during their studies.

• 12 months after registration, the students’ membership will be due for renewal and they will receive a fee notification letter – see the renewal process below. Students paying their own fees can choose to pay by Direct Debit.

*Students registered for the AAT Accounting Qualification, Level 2 Diploma in Accounting and Business, and the Level 4 Higher Apprenticeship (which includes the Level 4 Diploma in Business Skills) are classed as student members.

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AAT students: what do students receive for their annual subscription? Students who are registered on any other AAT qualification will not become AAT student members, however they will still gain access to a limited range of benefits for their subscription fee, which includes:

• a welcome email which includes notification of their registration and their AAT ID number. • login and password access to MyAAT – the student area of the website which provides limited

access to AAT benefits, services, resources and communities. • eligibility to sit assessments, receive results and request feedback. • access to our online Customer charter. • access to sample assessments and interactive e-learning modules to support them with their

learning. • study support events held around the country for students who may want a little extra support

ahead of sitting their assessment. • limited access to the free Excel on-line e-learning. • local branches that host free events in their area. • upon completion of their qualification students receive a certificate. • on-line forums allowing students to network, ask questions and develop peer to peer support

during their studies. • 12 months after registration, the students’ subscription will be due for renewal and they will

receive a fee notification email – see the renewal process below.

AAT Full membership (MAAT) Student members who complete level 4 of the accounting qualification are eligible to apply for full membership and will be able to use the letters MAAT after their name when successfully elected.

To become a full member students must have completed level 4 of the accounting qualification, completed 8 work competencies, and a have a professional referee for their application. Students can start their application for full membership during their studies by completing their work competencies in advance.

If a student does not have the full set of work competencies on completion of their studies they will become an affiliate member while they work towards full membership.

Benefits of full membership include:

• use of professional letters MAAT after their name to show their professional status. • free CPD e-learning and on-line resources. • technical and ethical support helplines. • CPD events programme. • local branch network. • the bi-monthly Accounting Technician magazine. • access to the self-employed members in practice scheme if they want to set up and run their

own accounting business. • on-line careers resources and events. • enhanced AAT Additions package offering even more benefits. • dedicated members newsletter, MemberPlus, and regional events newsletter, Engage. • discount on full membership fees if studying for a further relevant qualification (e.g. ACCA,

CIMA, etc.)

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The membership renewal process AAT membership is renewable annually. It is due 12 months after initial registration. Students are required to be within a current subscription period in order to sit an assessment, receive results and access the member only area of the AAT website. The benefits of maintaining membership with their professional body during their studies and beyond are vast. AAT will support students and full members throughout their careers, to ensure continued professional development and maintain the standards of the profession. Also, consider recommending that your students keep up with their annual membership fee through Direct Debit, to make sure they are not discovered to be lapsed on the day they are due to take an assessment. Renewing by Direct Debit enables students to benefit from spreading the cost of their annual membership fee in four consecutive instalments.

1. Fees notification

A student membership fee notification is sent to students when their annual membership fee is due to expire. This notification is usually sent two months prior to their renewal date. For example, if a student member’s renewal is in August they will receive a student membership fee notification in June. We strongly advise that the account is settled on receipt of the fee notification to avoid the student member’s registration lapsing and possible delays in scheduling future assessments.

2. Invoice on month due

A student membership fee invoice is sent if we have not received payment. This invoice is sent on the actual month the student is to renew their student membership. This will inform them that we have already written to them and we still await payment.

3. Fee reminder

A student membership fee reminder indicates that a student’s membership fee is now overdue and is the final reminder. Student members will receive this reminder one month after their renewal date if their student membership fee is still outstanding. For example, if a student membership fee was due in August, a reminder will be sent in September. This reminder also notifies the student member that if they do not renew their student membership within two weeks of the reminder, they will no longer be an AAT student member. Student members should not leave paying their student membership until receiving this letter as their membership may lapse and they may miss out on receiving very important documents.

Online renewal for Centres

There are four easy steps to renew your student membership fees.

1. Log into your MyAAT account. 2. Click on your training provider’s name on the right hand side, and follow the link to ‘Student

membership renewals’. 3. Select the students you wish to renew membership for and provide us with a purchase order

number (maximum of 50 renewals per request). 4. The students balance will instantly be updated and AAT will invoice you directly.

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Reinstatements Lapsed students who wish to reinstate will need to complete a Student Reinstatement form – this can be downloaded by visiting aat.org.uk/aq2013. If you are responsible for paying their fees, then please ensure your students complete this form, which you can send back to us with a contact name and Purchase order number. A reinstatement form can take up to 10 days to process, so please ensure your students who were previously AAT students, complete a reinstatement forms as soon as they re-enrol. We will not be able to reinstate lapsed students on the day of any scheduled assessments. It is very important that they contact us and do not register as a new student because any previous achievements will not be recorded against them.

If you are responsible for paying your students fees and need a list of those outstanding, please contact us at membershipsupport@aat.org.uk and we will provide you with these details.

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Bankruptcy, credit agreements, criminal convictions and civil offences The student member registration form asks applicants to disclose whether they are or have been bankrupt or entered into an agreement with creditors, have any criminal convictions or been subject to a civil sanction (for example under the Directors Disqualification Act 1986). In a few instances applicants have started an AAT qualification at considerable time and expense to themselves, and the training provider, only to have their application for student membership declined as a result of their bankruptcy, credit agreement, criminal conviction or civil sanction. Therefore, it is in their interests and the applicants that they secure student membership of AAT before commencing their studies. Applicants that disclose they are or have been bankrupt, and have credit agreements, criminal convictions and civil sanctions, may be asked to provide additional information. Failure to submit all of the information requested is likely to delay the processing of their registration form. The following is indicative of the additional information requested, but is subject to change as and when necessary. In all cases, applicants are welcome to provide any further information they consider helpful in the assessment of their application.

Bankruptcy/Debt Relief Order

If they are/have been bankrupt or subject to a Debt Relief Order (DRO), they will need to provide the following information.

• When their bankruptcy or DRO was discharged/is due to be discharged. • The circumstances leading up to their bankruptcy or DRO. For example, a step by step

account of what led to their bankruptcy or DRO, how the debt arose and what they used the money for.

• Any mitigating circumstances surrounding their bankruptcy or DRO (if appropriate).

Criminal convictions

If they have a criminal conviction which is not spent under the Rehabilitation of Offenders Act 1974 they will need to provide the following information.

• What their conviction was for. • A step by step account of what led to their conviction. • When they were convicted. • The name of the court which convicted them. • What sentence they received. • A copy of their Certificate of Conviction or Memorandum of Conviction (this is an official

document from the court which convicted them, confirming what their conviction was for and the sentence they received).

• Two satisfactory character references from qualified professionals holding membership of an accountancy body.

• Any other information they consider helpful to us in assessing their suitability. Additionally we may request information from the court, for example, the judge’s sentencing remarks.

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Civil sanctions

If they have been sanctioned for a civil offence (for example a Disqualification Order or Undertaking under the Company Directors Disqualification Act 1986) they will need to provide the following information.

• What the civil offence was. • A step by step account of what led to the civil offence. • The name of the court which dealt with their case. • The outcome of their case. • Two satisfactory character references from qualified professionals holding membership of an

accountancy body. • Any other information they consider helpful to us in assessing their suitability.

Suitability assessment

A membership assessor reviews applications from the above categories and is guided by AAT policies on whether to grant an applicant student membership of the Association. It should be noted that applicants who are accepted and subsequently apply for full membership will have their case considered again in accordance with our policy on applicants for full membership. If a student’s application is declined, they may have a right of appeal in accordance with the provisions of the Appeals Policy. Appeals will be considered if one or more of the following grounds apply:

1. There was irregularity or unfairness in the procedure leading to the decision reached. 2. The decision reached was unreasonable. 3. New evidence is available which was not available at the time the original decision was

reached. Should they wish to make an appeal, they need to inform us of their reasons in writing within 21 calendar days of the date of the outcome. An appeal fee of £50.00 is payable. Please advise any prospective student members that it is in their best interest to disclose present or past bankruptcies, credit agreements, criminal convictions and/or civil sanctions on the student registration form. If an individual is admitted as a student member and it later transpires that they have not disclosed this information, we reserve the right to revoke student membership or take disciplinary action. Whilst an applicant may be admitted to student membership with a declaration, they may not be eligible for full membership, depending on the nature of their circumstances at the time they complete the qualification. Please ensure that students are aware of this to ensure that their expectations are managed appropriately in this regard. Further guidance for students is available here.

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Appendix 1: Internal Verifier planning document The following is an example of the activities an Internal Verifier will plan to verify during the course of a year (or another relevant period).

The timing and frequency of activities will depend upon the structure of the programme, when assessments are planned and the number of staff and students involved. The above is an example of the planning process; the actual evidence of the activity should be stored securely and made available for external verification.

Month/Week

Sample induction process

Sample assessment plans

Observe Assessors in the assessment process

Check CPD/ training needs

Sample candidates by interview

Arrange team meetings

Arrange Assessor/ Internal Verifier standardisation events

Sample evidence formative and summative

Sept

Oct Nov Dec Jan Feb March April May June July Aug

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Appendix 2: Internal Verifier responsibilities

Internal Verifier activities Examples of records of activities Planning Plan what activities will be carried out and when, to cover the full range.

Record proposal on a week by week or month by month basis. When each activity takes place it should be recorded appropriately and the documents made available for external verification.

Ensure there is an appropriate Internal Verifier policy in place. Internal Verifier policy. Ensure proposed sampling rationales are appropriate. Internal Verifier rationales. Sampling activities Ensure students have received an adequate induction, including late starters.

Induction forms sampled signed and dated by Internal Verifier /record of student discussions or questionnaires/record of observation of the induction process.

Ensure students have received an assessment plan and have adequate opportunities to review and amend the plan as necessary.

Assessment plans sampled showing Internal Verifier signature and date plus comments where necessary.

Interview a sample of candidates to ensure they are aware of relevant policies and procedures, understand the route through the qualification, receive robust feedback, and adequate guidance and support.

Interview forms fully completed and signed and dated by Internal Verifier and candidate.

Sample formative and summative assessment decisions (a sample of 10-20% for experienced Assessors and a larger sample for less experienced Assessors).

Document showing details of the assessment and feedback to the Assessor.

Supporting the team Allocate Assessors/ Internal Verifiers to learning and assessment areas.

Record of allocation.

Allocate trainee Assessors/ Internal Verifiers to mentors and issue development plans.

Record of allocation. Copies of development plans showing agreed achievement date.

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Ensure Assessors have appropriate qualifications. CVs, authenticated copies of Assessor/ Internal Verifier certificates, and authenticated copies of Assessor/ Internal Verifier technical qualification certificates.

Ensure Assessors have undertaken appropriate CPD. CPD record showing a minimum of one relevant technical and one Assessor/ Internal Verifier update per year.

Provide adequate opportunities for trainee Assessors to gain experience and achieve the Assessor award.

Development plans. Minutes of meetings.

Ensure new Assessors receive a comprehensive induction into the AAT Accounting Qualification.

Induction record signed and dated by Internal Verifier and new Assessor.

Ensure there are sufficient, appropriately qualified Assessors appropriate to the number of candidates.

Assessor/candidate ratios. Minutes of meetings.

Ensure team meetings are held and standardisation events. Minutes of meetings and details of standardisation activities. Other activities Ensure that relevant policies and procedures meet AAT’s current requirements, and that all candidates are aware of these.

Policies and procedures, student handbook, induction material.

Evaluate the effectiveness of the assessment processes and make recommendations for improvements, as necessary.

Minutes of meetings. Self-assessment report.

Ensure the maintenance of accurate and auditable records to track the progress of candidates.

Student tracking records.

Feedback to the External Verifier or regulator(s) on the quality and effectiveness of the assessment and internal verification processes.

Self-assessment report.

Contribute to the annual self-assessment report. Self-assessment report. Minutes of meetings.

Take responsibility for any actions for improvement identified by the external verifier or AAT.

Action plan responses following External Verifier visit.

Ensure that records of all aspects of assessment and internal verification cover the full range of Internal Verifier activities and are in sufficient detail for audit purposes.

Internal Verifier records.

Provide the link with AAT. Minutes of meetings.

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Appendix 3: Potential malpractice/maladministration incident report form

Training provider

Training provider number

Date of incident

Assessment concerned

Venue

Name of invigilator

Incident reported by

Name(s) of student(s) involved: Student name

AAT membership number

Nature of incident:

Incident report submitted by: Position: Date:

Once completed, please submit this form to the Conduct and Compliance team at aatstandards@aat.org.uk

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Level Assessment name

Leve

l 1 A

war

d In

Ac

coun

ting

Leve

l 1 A

war

d In

Co

mpu

teris

ed A

ccou

ntin

g

Leve

l 1 A

war

d In

Bo

okke

epin

g

Leve

l 1 C

ertif

icat

e In

Ac

coun

ting

CBT/CBP WPE RPLL1 Access AA Yes Yes CBT YesL1 Bookkeeping and Accounts BKAC Yes Yes CBT YesL1 Computerised Payroll Administration CPYA Yes CBP YesL1 Computerised accounts COPA Yes Yes CBP YesL1 Spreadsheets software SPRS Yes Yes Yes CBP Yes

Assessment method

Appendix 4: List of AAT qualifications and assessments

45

Level Assessment name

Leve

l 2 A

war

d In

Ac

coun

ting

Skill

s to

Ru

n yo

ur B

usin

ess

Leve

l 2 A

war

d In

Co

mpu

teris

ed

Acco

untin

g

Leve

l 2 C

ertif

icat

e In

Ac

coun

ting

Leve

l 2 C

ertif

icat

e In

Bo

okke

epin

g

Leve

l 2 D

iplo

ma

In

Acco

untin

g an

d Bu

sine

ss

CBT/CBP WPE RPLL2 Accounting skills to run your business ASYB Yes CBT YesL2 Applied Business Communications and Personal Skills ABPS Yes CBT YesL2 Basic costing BCST Yes Yes CBT YesL2 Computerised accounting CPAG Yes Yes Yes CBP Yes YesL2 Computerised Payroll Skills CPSK Yes CBP YesL2 Control accounts, journals and the banking system CJBS Yes Yes Yes CBT YesL2 Developing Study Skills DSSK Yes CBP YesL2 Introduction to Payroll Systems IPSY Yes CBT YesL2 Processing bookkeeping transactions PBKT Yes Yes Yes CBT YesL2 Spreadsheet Software SPSO Yes CBP YesL2 Work effectively in accounting and finance WKAF Yes Yes CBT Yes Yes

Assessment method

46

Level Assessment name

Leve

l 3 C

ertif

icat

e In

B

ookk

eepi

ng a

nd E

thic

s

Leve

l 3 C

ertif

icat

e In

C

ompu

teri

sed

Acc

ount

ing

and

Eth

ics

Leve

l 3 D

iplo

ma

In

Acc

ount

ing

Leve

l 4 D

iplo

ma

In

Acc

ount

ing

Leve

l 4 D

iplo

ma

In

Bus

ines

s S

kills

Leve

l 4 C

ertif

icat

e In

Ta

xatio

n an

d E

thic

s

CBT/CBP WPE RPLL3 Accounts preparation ACPR Yes Yes CBT YesL3 Computerised accounting COAG Yes Yes CBP YesL3 Costs and revenues CSTR Yes CBT YesL3 Deliver a presentation DLPR Yes Yes YesL3 Indirect tax ITAX Yes Yes CBT Yes YesL3 Prepare final accounts for sole traders and partnerships FSTP Yes Yes CBT YesL3 Presentation Software PRSW Yes Yes YesL3 Professional ethics PETH Yes Yes Yes Yes CBP YesL3 Spreadsheet software SDST Yes Yes Yes Yes CBP Yes YesL4 Budgeting BDGT Yes CBT YesL4 Business tax BTAX Yes Yes CBT YesL4 Cash management CSHM Yes CBT YesL4 Credit control CRDC Yes CBT YesL4 Developing commercial awareness DVCA Yes Yes YesL4 Evaluate and improve own performance in a business environment EPBE Yes Yes YesL4 External auditing EXTA Yes CBT YesL4 Financial performance FPFM Yes CBT YesL4 Financial statements FSTM Yes CBT YesL4 Internal controls and accounting systems ISYS Yes CBP Yes YesL4 Managing project finances MPFS Yes Yes YesL4 Organising and facilitating meetings and workshops OFMW Yes Yes YesL4 Personal tax PTAX Yes Yes CBT YesL4 Planning and delivering business communication activities PDBC Yes Yes YesL4 Working in teams WKTM Yes Yes Yes

Assessment method

47

Level Assessment name Short code

Leve

l 2 C

ertif

icat

e In

Ac

coun

ting

Leve

l 3 D

iplo

ma

In

Acco

untin

g

Leve

l 4 D

iplo

ma

In

Acco

untin

g

CBT/CBP WPE RPLL2 Basic accounting I BAI Yes CBT YesL2 Basic accounting II BAII Yes CBT YesL2 Basic costing BCCG Yes CBT YesL2 Computerised accounting CMPA Yes CBP Yes YesL2 Work effectively in accounting and finance WEAF Yes CBT Yes YesL3 Accounts preparation I API Yes CBT YesL3 Accounts preparation II APII Yes CBT YesL3. Cash management CMGT Yes CBT YesL3 Costs and revenues CRS Yes CBT YesL3 Indirect tax ITX Yes CBT YesL3 Professional ethics in accounting and finance PEAF Yes CBP YesL3 Spreadsheet software SDSW Yes CBP Yes YesL4 Budgeting BGT Yes CBT YesL4 Business tax BTX Yes CBT YesL4 Credit management and control CRMC Yes CBT Yes YesL4 External auditing EXA Yes CBT YesL4 Financial performance FNPF Yes CBT YesL4 Financial statements FNST Yes CBT YesL4 Internal controls and accounting systems ICAS Yes CBP Yes YesL4 Personal tax PTX Yes CBT Yes

Assessment method

The following table shows the AQ2010 Accounting Qualification. Students completing their studies under AQ2010 have until 31 December 2014 to sit their final AQ2010 assessments. Results for AQ2010 must be submitted by 28 Feb.