AAT

Risk and risk management explained

Karen Groves explains what is meant by risk and risk management in a business scenario, which is assessed in the AAT Level 3 Business...

Tax points (level 3)

Nick Craggs explains everything you need to know about tax points, relevant to the level 3 Tax Processes for Business unit.A little-known fact about...

Going concern explained

FRC has provided an ‘explainer’ on its update to going concern reporting. Here it is…On 25 February 2025, the FRC issued an updated ‘Guidance...

Audit outcomes from the Level 4 Audit paper

Nick Craggs focuses on audit outcomes from the Level 4 Audit paper AAT Level 4 Audit isn’t the most popular of optional units, although...

Contract law explained

March 2025 Karen Groves explains a subject area that students studying the Business Environment unit often find difficult.As part of your AAT Level 2 studies...

The Finance Act 2024- now examinable!

Nick Craggs explains the Finance Act changes you need to know about – because you’ll be examined on them.Students studying AAT level 3 and...

Supplier’s Statement (Level 2)

Karen Groves asks: is the supplier’s statement of account received correct, or does it contain errors?During your studies for AAT Level 2, you might...