What's the hardest module in AAT level 3?

I'm already finding costs and revenues a bit hard. Are the other modules worse or easier than this one? Anyone care to elaborate or put them in order of difficulty?


  • amurray
    amurray Registered Posts: 304 Dedicated contributor 🦉
    Hi there,

    I think it varies between each student in how they find the units, hard or easy.

    I can also say that I found Cost & Revenues hard (the hardest at Level 3 in my opinion). And again Indirect Tax the easiest in my opinion.

    The thing that made Cost & Revenues stick was by doing the AAT Green Light Tests and AAT Practice Papers. Write down the areas from these which you are finding more difficult and revise that area again, then try the tests/papers again.

    Good luck with your studies :)
    Completed AAT in March 2020
  • ariadne
    ariadne Registered Posts: 218
    I'm finding Costs and Revenues harder than the other modules so far, although I'm half way through the accounts prep module which I feel may be similarly large. The difficulty is how much more there is to learn than other modules. Each bit is doable but remembering it all is going to be tough, especially the equations. Some bits also need lots of practice which isn't always possible. If you've already done the accounts prep module, how does it compare with costs and revenues? I have four chapters of C&R left and seven for APP

    From what I've done and read so far

    Spreadsheets, VAT and the ethics modules are easiest, although it depends on your experience and skills, ethics is very wordy. I've heard accounts prep is ok mostly and the final accounts module is very short and easy once you've done accounts prep. Costs and revenues is often labelled as hardest but it's a good grounding for L4.
  • NatalieK
    NatalieK Registered Posts: 9
    Perhaps it also depends on the text books that you are using and the resources. I know that some books are better with some units than others and using Kaplan, I am finding Costs and Revenues to be quite do-able and Professional ethics a complete nightmare...
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