AAT to upload new versions of AUDT and INAC assessments

AAT has decided to realign its Level 4 Audit & Assurance (AUDT) and Internal Accounting Systems and Controls (INAC) assessments. Both are now felt to have been harder than they needed to be, with many students not getting the marks expected. Students who have already sat these exams will see their marks adjusted upwards by 10% and 5% respectively.

In an exclusive interview AAT CEO Sarah Beale (pictured) told PQ magazine that pass rates on these two assessments were ‘out of kilter’ with students’ performance throughout the other levels. She said it was standard practice to look at how new assessments were performing, and the tasks and performance of these were deemed ‘too big’.


AAT has now told students and tuition providers that an updated version of Audit & Assurance will be made available on Friday 2 June. It explained AUDT assessments will continue to run and will not be paused.

Any student who has sat AUDT since 1 September 2022 will receive a 10% uplift to their results. This will be updated against their results via the MyAAT accounts by 16 June 2023.


AAT has said all students who have sat INAC prior to 1 June 2022 will now receive a 5% uplift to their results, as “a recognition of the amended assessment”. Students will be able to see the newly applied grades by 16 June.

Results that have not yet been released will have the adjustment applied prior to release.

Then on Thursday 1 June the INAC assessments will be paused for four days, with a new installed updated version of the assessment available on Monday 5 June.

Practice assessments

Two updated practice AUDT and INAC assessments will also be made available on the Learning Portal and ATLAS Cloud on Friday 26 May.

Student should contact AAT direct if they have any questions about INAC/AUDT and how it affects them.