By Gill Myers StudentsAAT students: what are chief examiner reports and how can they help you?6 Nov 2025 Discover how you can ace your next AAT assessment by understanding the common mistakes that most students fall for.Chief Examiner Reports (CER) provide comprehensive overviews of the performance of students across the previous year’s assessments. They offer key insights into typical areas of strength and those requiring further development for each of the units. General observations about 2025 reports This year’s reports indicate that generally average performance is pretty stable across all mandatory units, at all levels; there aren’t any significant changes in tasks with the strongest or weakest performance in comparison to last year. Key recurring themes CER are valuable resources for educators, training providers and students. Being aware of which topics/tasks students typically struggle with enables teaching, learning and revision to be proactively tailored to help avoid common mistakes. So, what do learners typically struggle with? Tasks that require written answers Generally, tasks that include significant amounts of calculations are done well and those that include questions that require written answers are weaker. This is so for all units that have these types of human marked tasks except for the Level 2 Business Environment assessment (BESY).In BESY, those are tasks four and seven and while task seven is identified as one with weak performance, task four is not. Feedback for task four has been very positive in relation to written work and performance has improved over the years. Well-prepared students produce detailed written responses that indicate they usually have an excellent understanding of bookkeeping and accounting processes. This is not typical feedback for written work but shows that learners have foundational skills that can be developed at Levels 3 and 4. More normally, key areas to improve written answers include: Being able to discuss performance at both summary and detailed levels. When the word ‘explain’ is used in a question, making sure responses go into detail. Including enough valid points as indicated by the number of marks available. Providing answers in a clear and logical format. Making sure that responses only consider factors that have been mentioned within the task data. Relating back to the scenario given is key. The importance of linking written answers to the assessment scenario is also a recurrent theme and learners should be aware that they risk not being awarded any marks if they fail to heed this feedback. Key areas for improvement that have been mentioned over the last three years Financial accounting L2 – Introduction to Bookkeeping: Extracting VAT and net figures from VAT inclusive amounts. Understanding the effect transactions have on the accounting equation. Totaling and balancing T accounts. Recurring transactions in a digital bookkeeping system. L2 – Principles of Bookkeeping Controls: Performing calculations: balances, totals, VAT inclusive amounts. Identifying reasons why the total of ledger account balances do not reconcile with control accounts: receivables ledger, payables ledger. Preparing journals: error correction and payroll transactions. L3 – Financial Accounting: Preparing Financial Statements: Feedback on this unit is less consistent, but the practical application of double entry bookkeeping can be seen as a theme; however, it has caused difficulties in different areas across the years. Dealing with adjustments for prepaid and accrued income though, is consistently mentioned. L3 – Tax Process for Businesses: While not strictly part of the financial accounting pillar, TPFB is the only mandatory tax unit included here for completeness. Recurring themes in relation to all tasks are about using the reference material, taking time to read tasks carefully and checking calculations for simple errors. Verifying and reconciling VAT returns and the implications for non-compliance of VAT regulations, especially in relation to penalties, are consistently identified as topics in need of improvement. L4 – Drafting and Interpreting Financial Statements (excluding written answers): Answering the tasks regarding International Accounting Standards and showing the implications of these on the financial statements. Answering the tasks regarding the International Financial Reporting Standards (IFRS) Conceptual Framework. Understanding the working capital cycle, and asset turnover, ratios. Ensuring all parts of the assessment are attempted. Management accounting L2 – Principles of Costing: Using the correct format for inputting formulas. Identifying items included in the financial accounting system. Matching responsibility centres with the correct definition and identifying which responsibility centre a department would be classified as. L3 – Management Accounting Techniques: Identifying the journal entries required to record transactions. Calculating the under or over absorption of overheads. Identifying whether variances are adverse or favourable. Using the Goal Seek feature. Using data validation to select from a list. L4 – Applied Management Accounting (excluding written answers): Double-checking answers conform with the rounding requirements of the task. Undertaking sufficient question practice on all areas before attempting the assessment. Business L2 – Business Environment synoptic Ensuring that knowledge and understanding gained from ITBK and POBC is retained as this is a significant part of the assessment. Application of bookkeeping knowledge – understanding content rather than learning rules and lists. Understanding the principles of contract law. L3 – Business Awareness The application of ethics to scenario-based questions. Demonstrating a knowledge of money laundering. The last unit we’re going to look at is Internal Accounting Systems and Controls. It may not fit into one of the pillars, but it is a mandatory unit at level 4. Recurring themes in the key areas for improvement other than those related to written work are: Identifying which internal control weaknesses would give rise to fraud. Reading the task carefully to find the weaknesses described in the system. Recognising what causes a weakness in an accounting system (often a lack of specific internal controls). Understanding the risk assessment process and the risk matrix. Identifying the non-financial factors to consider when assessing a proposed change. Resources AAT has lots of resources available to support knowledge and understanding in the different areas that CER identify as needing improvement. All reports can be found on the Lifelong Learning Portal here. You can find more support about CER on each level via the links below: Level 2 Level 3 Level 4 Further readingFrom AAT student to AAT member: the next steps for your careerAAT on a budget: how to manage study costs, from textbooks to exam feesTop tips and ways of working for students with ADHD Gill Myers is a self-employed accounts consultant. She has taught AAT qualifications since 2005 and written numerous articles and e-learning resources.