AAT uploads new versionsof AUDT and INAC exams

July 2023

AAT has realigned its Level 4 Audit & Assurance (AUDT) and Internal Accounting Systems and Controls (INAC) assessments. Both were 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 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’.


The updated version of Audit & Assurance was made available on Friday 2 June. Any student who has sat AUDT since 1 September 2022 received a 10% uplift to their results.


This was updated against results via the MyAAT accounts on 16 June 2023.


AAT said all students who sat INAC prior to 1 June 2023 received a 5% uplift to their results as “a recognition of the amended assessment”. Students were able to see the newly applied grades from 16 June.