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This section contains the full set of Certified Accounting Technician competences.

To satisfy ACCA’s minimum competence requirements for the Certified Accounting Technician qualification, you must achieve at least 10 units, including:

• All 3 mandatory units (Units 21, 22 and 23)
• A minimum of 7 other units.

The units are numbered 1 through to 23, however, there is no unit 16 or 20. The body who sets the national occupational standards in accounting in the UK has withdrawn these.

To achieve competence in any given unit, you must either:

• obtain sufficient work experience in all, or the specified number of elements listed; or
• be assessed through the NVQ route.

Each unit and element has an introduction to help you and your supervisors understand what is required. Example activities are provided to illustrate the types of work activities and experience that you should be completing to demonstrate competence. Some of the examples provided are for those in audit roles only, to help you and your supervisor understand the types of activities required to help demonstrate competence. Please ignore these if you are not in an audit role.

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