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Types of accountancy apprenticeship offered

Moore offer apprenticeships in AAT, ACCA/ACA and ATT. 
N.B. All programmes may not be available in all areas. Please contact your local Moore firm for more information about local opportunities.

The Association of Accounting Technicians (AAT) is governed by the AAT itself and is a stand-alone qualification.

If you have A Levels, the qualification is split over four stages; however we usually find our apprentices can fast track past the first two to complete only the Advanced Diploma in Accounting, and the Professional Diploma in Accounting within the Moore apprenticeship programme.

Once you’ve completed your AAT there may be the option for you to move onto the ACCA (Association of Chartered Certified Accountants) or ACA qualification.

You can find out more about the AAT qualification at

The ACCA and ACA qualifications are leading accountancy qualifications and are recognised globally.  There are a range of entry points depending on your existing qualifications or work experience – if you’ve got GCSEs or A Levels we would usually get you to complete the AAT qualification first to give you a solid background in accounting.  If you’re a graduate, you can usually go straight onto the ACCA or ACA qualification.

In order to achieve the ACCA or ACA qualification, you will have to:
  • Complete a maximum of 15 exams (although there may be exemptions depending on your prior experience and qualifications)
  • Evidence three years of practical work experience (450 days for ACA) within a relevant role.
  • For ACCA, you will also need to complete an Ethics and Professional Skills module
Depending on where you start, it takes between three to five years to become fully ACCA or ACA qualified.
You can find out more about the ACCA qualification at and more about ACA at

The Association of Tax Technicians (ATT) is a stand-alone qualification governed by the ATT itself.  

On achievement of the ATT Qualification and with two years' experience, students can apply for ATT membership. Members are entitled to use the letters ATT after their name and the descriptive title 'Taxation Technician'.

Once you’ve completed your ATT you have may also have the option to move onto the CTA (Chartered Tax Advisor) graduate level qualification.

You can find out more about the ATT qualification at