Learners will learn and develop the skills needed for financial processes, including accounting principles and concepts, advanced bookkeeping and preparing financial statements. They will also understand the business environment, technology used in finance and accounting, business issues regarding payroll and value added tax (VAT), issues in business, management accounting techniques, ethical principles and sustainability considerations for accountants. It is suitable for adult learners, career changers and 16–19-year-old students in full-time education seeking to develop their knowledge and skills in this occupational area. Learners may progress to study AAT Level 4 Diploma in Professional Accounting, professional accountancy studies, further education, or work in job roles such as finance assistants, payroll supervisor, audit trainee, tax assistants and other roles.