ATHE Level 4 Diploma in Accounting

IntroductionEntry CriteriaQualification Content

The ATHE Level 4 Diploma in Accounting is a 60 credit Ofqual Regulated Qualification equivalent to an A Level or Access to HE qualification.
This qualification has been designed to develop the essential understanding and skills needed to provide the awareness of the accountancy and tax regulatory environment, the operational requirements for the accounting and finance function and what is expected of a professional accountant.

This is a core qualification available to existing and interested centres of ATHE.

Graded with Pass, Merit and Distinction.
Advanced learner loans available in the UK – to check if funding is available see the latest Qualification Catalogue here.
For the progression routes visit our progression routes page.

Delivery Mode
This qualification can be delivered either in the classroom, via distance learning or blended, part-time or full-time.

Qualification Specification
To view the specification, please click here.

Typical Age

This qualification is designed for learners who are typically aged 16 and above.


For learners who have recently been in education or training the entry profile is likely to include one of the following:

  • a GCE Advanced level profile with achievement in 2 or more subjects supported by 5 or more GCSEs at grades 4 and above
  • other related level 3 subjects such as ATHE level 3 Diplomas
  • an Access to Higher Education Certificate delivered by an approved further education institute and validated by an Access Validating Agency
  • other equivalent international qualifications


For those whom English is not their first language we recommend the following standards of proficiency in English language skills or an approved equivalent for this qualification:

  • IELTs 5.5
  • Common European Framework of Reference (CEFR) B2
  • Cambridge English Advanced (CAE) 162 or above
  • Pearson Test of English (PTE) Academic 42-49

Learners must complete all 4 mandatory units.

Unit NameUnit AimsCreditsMandatory
Financial Accounting 1The aim of this unit is to develop the financial reporting skills of those who manage or seek to manage the day to day finances and financial needs of small and medium enterprises (SMEs) and small and medium practices (SMPs).15Yes
Financial Accounting 2Learners will develop the ability to prepare financial statements according to the International Accounting Standards for Small and Medium-Sized entities (IFRS for SMEs).15Yes
Budgetary ControlThe aim of this unit is to develop knowledge and ability in identifying and evaluating sources of finance, managing and improving working capital, preparing budgets for functional departments and understand the importance of budgetary control for small and medium enterprises (SMEs) and small and medium practices (SMPs).15Yes
Cost and Management AccountingIndividuals will have the skills to provide relevant information for short-term and long-term decision making; costing and pricing whilst ensuring that employees are motivated to achieve individual objectives and the objectives of the business as a whole.15Yes