Key dates you need to know
31 August 2026
This is the final date you can register on the existing Q22 syllabus.
31 July 2028
Q22 assessments will continue to run until this date. That means current Level 4 students still have plenty of time to complete the qualification without switching to the new syllabus. This is often the most straightforward and cost-effective path to take.
Your Q22 qualification is no less valuable just because there is a new syllabus on the way.
From 1 September 2026
All new registrations will move onto the new syllabus.
What is the new syllabus called?
You may be expecting a “Q26” update, but this change is different. It’s not a full qualification-wide update, only Level 4 is being revised.
The new name is:
Level 4 Professional Accounting Technician or Level 4 PAT for short.
How does the new syllabus compare to Q22?
Five compulsory units
The units are:
- FNAC – Financial Accounting
- MNAC – Management Accounting
- ATIC – Audit and Internal Controls
- PTAX – Principles of Taxation
- AVBA – Advanced Business Awareness (a brand-new unit)
There are no optional units under Level 4 PAT.
New Advanced Business Awareness (AVBA) unit – This strengthens commercial understanding and wider business context – skills employers increasingly expect.
100% computer-marked assessments
All units will move to fully computer-marked exams, improving marking speed and progression.
When will the new assessments be available to sit?
FNAC and MNAC will be available from September 2026.
ATIC and AVBA will be available from October 2026.
PTAX will be held back until January 2027 to tie in with the usual Finance Act update cycle.
What does this mean for current students?
Every student’s situation is different, so our best advice is to speak to your First Intuition tutor. They know your circumstances and can help create a personalised study plan.
Should I wait for the new syllabus?
We understand why some students wonder whether to pause and wait for Level 4 PAT. However…
Don’t delay—start today!
We’ve seen many students who pause their studies struggle to return later. If you’re ready to progress now, it’s better to keep going under Q22. You have plenty of time to complete before the 2028 assessment deadline.
What if I don’t finish under Q22?
If life gets in the way, don’t worry.
There are transitional arrangements to ensure you keep credit for the units you’ve already passed.
AAT will charge a £50 transition fee for students moving from Q22 to the new Level 4 PAT syllabus.
You can find out more about the transitional arrangements here.
What if I have Level 4 passes from AQ16?
If you partially completed Level 4 under AQ16, these passes cannot be transferred to Level 4 PAT. You must complete under Q22, or you will need to start Level 4 again under the new syllabus.
We’re here to support you
Change can feel daunting, but First Intuition will guide you every step of the way. Whether you’re continuing with Q22 or planning ahead for Level 4 PAT, we’ll help you build a clear pathway to qualification success.
If you have questions about your personal situation, reach out to your tutor or your local First Intuition centre. We’re always happy to help.
For help or advice on your studies, please get in touch with us today.
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