What grades do I need to start accountancy?

To start studying accountancy in the UK, you have several routes to choose from, each with its own entry requirements. Here are the typical entry requirements for AAT, ACCA, and CIMA accounting qualifications:

AAT (Association of Accounting Technicians)

For the Level 2 Certificate in Accounting, there are usually no formal entry requirements, but you do need good maths, IT and English skills. We recommend that you take the AAT Qualification Navigator to find out which level you should start at.

For the Level 3 Diploma in Accounting, you’ll typically need at least two GCSEs (or equivalent) in English and Maths.

For the Level 4 Diploma in Professional Accounting, you usually need to have completed Level 3 or have relevant work experience.

If you have a university degree in accounting, or a related subject, we advise you to study ACCA or CIMA, rather than AAT.

ACCA (Association of Chartered Certified Accountants)

To start at the ACCA Foundations level, there are no formal academic requirements, but it’s recommended you start at Level 2 if you have no qualifications at all.

For the ACCA qualification, you typically need at least two A Levels and three GCSEs (or equivalent) in five separate subjects, including English and Maths. If you’ve done AAT, you can skip Applied Knowledge, and start at the Applied Skills level.

If you’ve graduated with a degree accredited by ACCA, you may be eligible for exemptions from both Applied Knowledge and Applied Skills.

You can check whether you’re eligible and should apply for any exemptions on the ACCA website before you start applying.

CIMA (Chartered Institute of Management Accountants)

For the CIMA Certificate in Business Accounting, there are no formal entry requirements, but you are expected to have good mathematical and English skills equivalent to GCSE grade C/4 or above.

To start Professional Operational you’ll need to have completed CIMA’s Certificate in Business Accounting, AAT Level 4 Diploma, or have an accountancy or finance degree.

For Professional Management you have to complete CIMA Operational, and for the Professional Strategic Level, you have to have completed both Operational and Management.

If you have relevant qualifications or work experience, you may be exempt from certain exams.

Interested in an accountancy qualification?

Have a look at our accountancy page, and then check out AAT, ACCA, and CIMA to see which one suits you best. You can even try them free for seven days to get a feel for each one before you choose.