signatory powers for any of its South African members, this is because there is not sufficient audit content within the qualification offered. SAICA and AAT are working towards gaining authority in a number of other areas, such as Commissioner of Oaths and review status. This sort of authority does take time to approve and the new South African Company Legislation is not yet finalised. Examinations Since 2010 every level of the AAT qualification has a number of modules, each of which culminate in a computer based assessment. Qualifications The AAT Intermediate Level 3 qualification or Level 6 in Scotland, is approved for the University entrance system with a value of 160 UCAS tariff points. This is also included in the KS5 performance tables. The final AAT qualification, the AAT Advanced Level is equivalent to QCF Level 4 and SCQF Level 8. Accounting Technicians, when certified as being experienced and competently qualified, can perform identical tasks to Chartered accountants with the exception of not being permitted to sign off company audits. This is largely irrelevant for AAT licensed accountants as their client base is almost exclusively formed of micro and small businesses who enjoy the small company audit exemption (employing less than 50 employees with a turnover below £10.1m or assets below £5.1m). AAT also licenses ATOL reporting accountants although it only has a small number of such members. In 2014 AAT expanded its suite of qualifications and launched new courses in accounting, bookkeeping, computerised accounting, tax and business skills. In 2017, AAT also launched a new membership category for bookkeepers (AATQB). Employer accreditation The AAT employer accreditation scheme recognises employers with a positive and planned approach to the professional development of their AAT members, whether through studying for an AAT qualification or, once qualified, supporting them in their continuing professional development. AAT Accredited Employer Scheme provides the employer with a range of benefits including: Full and fellow members will automatically meet their mandatory CPD requirements by following their employer's training and development processes Support in managing student member's Advice on trainee recruitment and funding AAT Accredited Employer logo and certificate. Books of AATSee also British Accountant References External links AAT website AAT's blog, AAT Comment AAT Ethics site AAT discussion forums Accounting in the United Kingdom Organisations based in the City of London Professional accounting bodies Accounting Technicians