ATHE-Level 5 Extended Diploma in Accounting
Duration
5 Months
Registration Dates
Registration throughout the year
Mode of Study
Online/Campus
Credit Value
120 Credits
Guided Learning Hours
480
Structure
Online/Campus
Assessment
Assignment Based
Grading
Pass/Merit/Distinction
Support
Guidance/Assistance
Course Overview
Entry Requirement
Online Learning
Qualification Structure
Progression
Please note: ATHE Level 5 Extended Diploma in Accounting (603/4848/3) is withdrawn for registrations from 31st March 2025 and there will be no certifications for this qualification after 31st July 2027.
Introduction
The ATHE Level 5 Extended Diploma in Accounting is a 120 credit Ofqual Regulated Qualification equivalent to the first year of a bachelor’s degree.
This qualification has been designed to develop the understanding and skills of the regulatory requirements for tax and accountancy and how these frameworks are applied in the workplace.
The ATHE Level 5 Extended Diploma in Accounting can be studied as part of the progression route to gain IFA membership through the IFA Direct Programme.
This is a core qualification available to existing and interested centres of ATHE.
Grading
Graded with Pass, Merit and Distinction.
Advanced learner loans available in the UK – to check if funding is available see the latest Qualification Catalogue here.
For the progression routes visit our progression routes page.
Delivery Mode
This qualification can be delivered either in the classroom, via distance learning or blended, part-time or full-time.
Qualification Specification
To view the specification, please click here.
Typical Age
This qualification is designed for learners who are typically aged 18 and above.
Qualifications
For learners who have recently been in education or training the entry profile is likely to include one of the following:
- ATHE Level 4 Extended Diploma in Accounting
- other related level 4 subjects such as the ATHE Level 4 Extended Diploma in Business and Management
- other equivalent international qualifications
Language
For those whom English is not their first language we recommend the following standards of proficiency in English language skills or an approved equivalent for this qualification:
- IELTs 5.5
- Common European Framework of Reference (CEFR) B2
- Cambridge English Advanced (CAE) 162 or above
- Pearson Test of English (PTE) Academic 42-49
Study Smarter, Wherever You Are
Our ATHE Level 5 Extended Diploma in Accounting is designed for flexible, online delivery — allowing you to continue your education without interrupting your career or personal commitments. Study from home, work, or anywhere in the world.
Advanced Online Learning Platform
Gain full access to our interactive Virtual Learning Environment (VLE), featuring:
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High-quality video lectures and recorded tutorials
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Real-world financial case studies and practical exercises
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Downloadable study resources and e-books
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Peer-to-peer discussion boards for collaborative learning
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Regular tutor-led webinars and Q&A sessions
Flexible & Self-Paced Learning
This qualification is tailored for professionals or learners who prefer flexibility. You can manage your time, set your own study goals, and move through each module at a pace that suits your schedule.
Dedicated Tutor Guidance
Receive continuous academic support from our experienced accounting tutors. They’re available online to provide feedback, explain complex topics, and help you prepare for your assignments or assessments.
100% Online Assessment
All assignments are submitted digitally through our secure platform. You’ll be able to review marks, receive comments, and monitor your overall performance directly in your student dashboard.
Globally Recognised Qualification
After successful completion, you’ll earn a Level 5 ATHE Extended Diploma in Accounting, accredited and recognised by UK awarding bodies — opening doors to top-up degrees or advanced career opportunities in accounting and finance.
- 5 Sections
Financial Reporting
Financial Management
Financial and Management Control
Business Taxation
Assurance
Learners must complete all 4 mandatory units and 1 optional (opt) unit.
| Unit Name | Unit Aims | Credits |
|---|---|---|
| Financial Reporting | The aims of this unit are to ensure that students have a sound understanding of the techniques of double entry accounting and can apply its principles in recording transactions, adjusting financial records and preparing non-complex financial statements. | 30 |
| Financial Management | The unit aim is to develop the financial management skills for those who manage or seek to manage the performance, risk and financial decision-making needs of small and medium enterprises (SMEs), and small and medium practices (SMPs). | 30 |
| Financial and Management Control | The aim of this unit is to develop the financial management skills of those who manage or seek to provide information for performance management, continuous improvement, budgetary and financial control and the management of internal risk in small and medium enterprises (SMEs) and small and medium practices (SMPs). | 30 |
| Business Taxation | The aim of this unit is to enable individuals to understand taxation as it affects small and medium enterprises (SMEs) and small and medium practices (SMPs). To provide individuals with the skills to prepare basic tax computations and advise others of the effects of taxation and impact of tax on decision-making. | 15 |
| Quantitative Methods | This unit will enable learners to further develop understanding and skills in the application of quantitative methods appropriate to support decision-making in organisations. | 15 |
| Assurance | The aim of this unit is to provide learners with an understanding of the concept of assurance. Learners will consider the responsibilities of different stakeholders when completing assurance engagements and will gain an understanding of internal controls and their importance in assurance engagements as well as gain a practical understanding of how to gather the required evidence for all assurance activities. | 15 |
Free Lesson Videos:
Progression Pathway
Upon successful completion of the Level 5 Diploma in Accounting and Finance qualification, there are a number of progression opportunities available to learners.
- Learners may progress to the Level 6 Diploma in Accounting and Finance
- Learners may progress to the final year of degree programmes at some universities (see Progression Routes on the ATHE website).
- By completing the Level 4 Extended Diploma in Accounting, the Level 5 Extended Diploma in Accounting and at least three years’ experience within the accounting sector, learners will be eligible for Associate Membership of the Institute of Financial Accountants (IFA) by completing just two further modules: 301 Assurance and 302 Advanced Taxation
- The IFA is an internationally recognised professional accountancy membership body. It is a full member of the International Federation of Accountants (IFAC) the global accounting standard-setter and regulator.
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