ATHE Level 7 Extended Diploma in Accounting & Finance (2024)

IntroductionEntry CriteriaQualification Content

The Level 7 Extended Diploma in Accounting and Finance offers learners a broad coverage of Level 7 accounting and related business subjects. Areas include professional and ethical responsibilities, financial reporting, advisory skills in planning strategic acquisitions and mergers, management accounting, taxation information and audit and compliance in practice. Learners explore both the strategic and management issues associated with these themes.

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

Graded with Pass, Merit 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 18 and above.


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

  • level 6 qualifications in Accounting or finance related subject
  • other related level 7 subjects
  • 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 5 mandatory units.

Unit NameUnit AimsCreditsMandatory
Corporate Reporting for Strategic Business -AdvancedOn completion of the unit, students will be proficient in the assessment
and evaluation of the reporting decisions made by management and their
implications for a range of stakeholders and entities.
Core Financial Management-AdvancedThis unit develops the students understanding of key financial
management knowledge and skills and prepares them to advise
management and/or clients on complex strategic financial management
issues facing an organisation.
Management for Strategic Performance -AdvancedThe aim of this unit is to introduce students to the strategic role of
management accounting as a discipline for planning and controlling
business performance to ensure strategic objectives can be set,
monitored and controlled.
UK Taxation for Business and IndividualsThe aims of this unit are to ensure that students have a detailed
understanding of the techniques of the key aspects of taxation. Learners
will need to look at the taxation regime within a chosen jurisdiction. The
unit will extend the students’ knowledge of the tax system, together with
their ability to apply that knowledge to the issues commonly encountered
by individuals and businesses in their tax jurisdiction. This knowledge will
allow students to interpret and analyse the information provided and
communicate the outcomes in a manner appropriate to the intended
Audit and Compliance AdvancedThe aims of this unit are to ensure that students have a sound understanding of audit and assurance within the legal and regulatory environment within which they practise. Learners will have opportunity to consider the audit of financial statements, including planning, evidence and review.20Yes