AI versus the human touch: Accountants talk about client demands Posted 02/19/2026 by Georgia Lewis & filed under Artificial intelligence, Members. Artificial intelligence adoption is a hot topic, but how much technological transformation do clients really want? Across all industries, the drive to use more AI applications is hard to ignore, but has this changed the demands made by clients? Are more clients expecting accountancy firms to adopt AI solutions, especially if this is perceived to be a way of saving money? We asked accountants about their working relationship with AI, and whether clients still prefer the human touch. Clients want the speed of AI but guidance from a professional Mohammed Sidat, Associate Product Technology Director, Wolters Kluwer Tax & Accounting UK As technology takes over routine and manual tasks, firms are under growing pressure to evolve their services and deliver deeper advisory value. Our Future Ready Accountant research shows that AI adoption among UK accountants is accelerating, with more than half of professionals now using AI tools regularly – 36% weekly and 24% daily. Half of the UK-based survey respondents told us that updating their technology has made them more efficient, and 34% report higher client satisfaction as a result. Clients increasingly expect faster turnaround times, clearer insights and digital convenience, but they still rely on the human relationship for reassurance, interpretation and tailored advice. One key insight from implementing AI is the ongoing challenge of building trust in AI outputs. For example, in automating tax return processes, we consistently see accountants choosing to review and verify AI generated returns, rather than relying on one click automation. This stems from understandable concerns about accuracy and maintaining professional control. It highlights the importance of transparency, auditability and user oversight in AI systems. Fully automated client advisory or communication without human involvement carries significantly higher risk. AI should support professionals, not replace them, particularly where judgement, nuance and accountability matter most. Ultimately, clients want the speed and efficiency AI brings, but they still expect a trusted professional to guide, validate and interpret the results. Fully automated client advisory or communication without human involvement carries significant risk. Clients don’t want AI for its own sake, but for better outcomes Luke Thomas, Managing Director, Plus Accounting Some clients have asked how we’re using AI, particularly those in tech, creative and high-growth sectors who are already using it themselves. Their interest is usually around speed, visibility and insight, such as quicker access to information, clearer reporting or more proactive prompts. We tend to find that clients don’t necessarily want more AI for its own sake, they want better outcomes, faster responses and clearer decision-making. AI can help enable that, but it still needs to sit within a professionally reviewed framework. We use AI, but very deliberately and with clear boundaries. We use it to support efficiency and accuracy rather than replace professional judgement. It helps us with data analysis, drafting initial reports, improving internal processes, summarising information and supporting marketing and communications. It allows our teams to spend less time on repetitive admin and more time focusing on advisory work, strategic conversations and client support, which is where the real value sits. We’re very much at the testing stage of AI in our business and as we all become more confident and familiar with the various platforms we are using, we hope to see even more improvements to our day to day efficiencies. Many clients are experimenting with AI tools to help them understand financial concepts, draft forecasts or sense-check decisions. That curiosity is a positive thing – it shows engagement with their numbers – but AI can’t fully understand the context of a business, its risk profile or the nuances of tax legislation and compliance. We often see AI as a starting point for discussion rather than a final answer. Used well, it can lead to better questions, but it shouldn’t replace professional advice. We see AI as a powerful assistant, not a decision-maker. The balance comes from using AI to improve efficiency, insight and consistency, while ensuring all advice is reviewed, interpreted and delivered by experienced professionals. The human relationship remains central. Many clients are very clear about retaining the human touch, particularly when it comes to complex decisions, tax planning, business growth, or personal financial matters, clients value reassurance, empathy and experience. When someone is making a major decision, hiring staff, investing, exiting a business or managing cashflow pressure, they want to speak to someone who understands their situation, not just a tool generating outputs. AI helps our team work smarter, but it’s our people who apply judgement, ask the right questions, challenge assumptions and build long-term trust with clients. The combination of technology supported by human expertise delivers the best outcomes. AI is a starting point for discussion rather than a final answer. There’s an opportunity to provide premium service with the human touch Rebecca Trudgett, Director and Founder, Switchfoot Accounting Like many accountants, I have been using automation for many years. There are real benefits – AI-wise, I use tools like ChatGPT for research, especially for our impact projects. There are more and more so-called AI features built into accounting software, and if they do the task, especially when they are not client-facing and are safe to use, then I will use them. But I am in no rush to adopt AI too heavily, and I am happy to adopt it slowly as the technology evolves. Let others test it. Clients haven’t requested we use AI more. I have noticed clients are using it in the way they use Google, such as looking for tax savings ideas. The problem is that the AI suggests things that are wrong or aren’t tailored to the clients’ circumstances, and then I spend time explaining why the AI is wrong. AI bookkeeping solutions – which I am sure clients will start to use – are no different to a client doing a bad job reconciling a bank account. I suspect the AI will improve, and with e-invoicing coming, we may see a big improvement in the bookkeeping done by others. But there will always be a role for talented bookkeepers to clear up the mess and sense-check the pickle! There is an opportunity for accountants to support clients and train them to use these tools. I have been writing an AI policy/decision tree to guide when we use AI and when we avoid it. I am considering how we consistently check the results. In particular, I am concerned about the impact of AI on people and the planet, including energy and water consumption, authoritarianism and wellbeing. And I am concerned about the use of AI, the amount of outsourcing and offshoring in the profession, and the impact of this on the next generation. There needs to be a balanced, real discussion of the risks, rather than only the rewards to shareholders. I am concerned that AI creates a resiliency threat to a practice, as technology is controlled by so few individuals and corporations. I run a small, personal and service-led practice, so clients prefer the more tailored approach. For this reason, I have avoided systems that automate without the human touch. I hear so many people moan about the impersonal service they receive, and there is an opportunity to offer the premium service by offering the human touch. We find that balance by setting up tailored automations. It is essential to be able to review all communications and tweak if necessary. The ability to tailor to individual clients is important. There needs to be a balanced, real discussion of the risks, rather than only the rewards to shareholders.
How to help young talent with communication Posted 02/18/2026 by Christian Koch & filed under Communication, Employers, Students. Employers are reporting their young staff avoid networking and speaking on the phone. Two accountants in their twenties tell us what’s worked for them. It’s customary for accounting trainees to be sent on placements to other offices or even client organisations to learn about business from the inside. But late last year mid-tier accounting firm Azets revealed it’s exploring some unusual plans for its trainee accountants: sending them on secondments to hospitality chains such as pubs and restaurants. The idea is that waiting tables and pulling pints will make accounting newcomers better at working with people, during a time when it’s believed young people’s communication skills have sunk to an all-time low. “Many accountants just like to be in front of their computer or locked up in a room… they can’t be like that. They need to be front of house,” said Azets’ Chief Executive Peter Gallanagh. It isn’t just Azets. Many other accounting firms are providing training for young hires, who they believe are still struggling with people skills five years after the pandemic’s lockdown restrictions have eased. Big four giant Deloitte is revamping its training for junior auditors to focus on communication skills, while PwC is developing ‘human skills’ in its new recruits to help boost their confidence. Meanwhile, 30% of 15-29-year-olds experience ‘telephobia’, aka fear of picking up the telephone, according to a recent Trinity College London study. Mazars launched training last year which includes practicing “challenging” conversations on the phone. Younger generations also appear uneasy about professional schmoozing. Nearly two-thirds of Gen Z (60%) avoid in-person networking, with 29% saying social anxiety makes small talk challenging, according to recent research by Nova Talent. Why are younger generations finding communication difficult? Discomfort with in-person communication skills comes down to the ‘three Cs’: cyberspace, Covid and cost of living. Today’s younger workers grew up online, having never known a life without social media. Many also started their careers dialling in remotely on Zoom/Teams during the pandemic or navigating hybrid workplaces. Financial pressures are seeing one in three younger Britons go out less (according to nightclub operator Rekom), which means fewer chances to rehearse casual conversation. It’s all contributed to English teenagers having “significantly weaker” social and emotional skills than youth in other countries, according to a recent report by the National Foundation for Educational Research (NFER). It’s hardly surprising many young professionals have difficulty adjusting to socialising. This is also a generation which has grown up with higher levels of social anxiety, which can manifest itself with struggling with small talk, hyper-focusing on perceived mistakes (“Why did I say that?”) or shunning events altogether. Indeed, 38% of young people told one recent survey by Trinity College London they “fear” face-to-face small talk. What they say about it Ellis Harris-Kijak FMAAT, 28-year-old founder/director at Leicestershire-based FieCo Accountancy & Marketing, remembers sitting in his car before events and considering driving back home. “I used to feel really nervous before events,” he says. “But once you’re in it and start talking to people, it gets easier.” Grace Hardy MAAT, 23-year-old founder of Hardy Accounting, recalls feeling a similar unease. “I remember when I started networking, thinking, ‘What do you even say to somebody? How do you follow a conversation and rinse-and-repeat with others?’” AAT’s recent accelerAATe event held a Networking 101 session. Members posting in the chatroom shared similar concerns, ranging from “I always find networking terrifying” to “I find it difficult to hold conversations and get anxiety about saying the wrong thing!” to talk of imposter syndrome. These anxieties also extend to office life: 60% said they would struggle to work with older colleagues. One accounting boss recently told AAT he knows of “workplaces where some young recruits sit in their cars to eat their lunch, as they don’t feel comfortable eating in front of colleagues.” Still, the appetite to socialise is there. One recent Bupa survey found 45% of Gen Z respondents said they were considering jobs which had more social interaction. What are the benefits of networking? “Networking has been the number one thing that’s built my professional life,” says Harris-Kijak. “It’s given me opportunities I never would have imagined, plus connected me with accounting professionals who I can turn to when facing issues. Networking has also made me more confident – not just when speaking with people, but with every bit of work I do.” It’s a sentiment shared by Hardy: “When I started networking, I thought it was really boring and was a waste of my time,” she told the Networking 101 session. “I’d turn [networking events] down saying, ‘I’m too busy doing life’… “But since starting my business, I’ve had to network. The opportunities I made while networking two years ago have now come to fruition… It’s about seeing the long-term value of networking; it really does have a ‘butterfly effect’.” What can bosses do to boost interpersonal skills for young talent? Create a more inviting office culture The Trinity College research found half of Gen Z workers described certain workplace banter as inappropriate, while 72% had personally experienced inappropriate comments or behaviour. This could be why some workers retreat behind their AirPods while working – a bugbear for many older, senior managers. “If you don’t want young people doing that, I’d say, what are you doing to make the office environment more conducive to conversations?” says Harris-Kijak. “Because if your office is silent or Pin Drop FM, why would you want to sit there for eight hours a day? Also, consider organising more social events, rather than relying upon the watercooler to get people talking.” Encourage more online networking Digitally native generations are maestros at online communication. As a result, many find face-to-face networking unnecessary or ineffectual. “Young people regularly network on LinkedIn, Instagram or TikTok,” says Harris-Kijak. “Their consistency on social media is an effective form of networking, because it’s a way of constantly having your face out there.” Managers may wish to harness this digital savvy. Making online connections may help face-to-face introductions feel less intimidating. Introduce a buddy system Buddy systems – where a junior colleague is paired with a more experienced employee – are a common fixture of apprenticeships/trainee schemes at many organisations. Harris-Kijak offers a similar service at AAT Northampton events. “Beforehand, I’ll put a post on LinkedIn saying, ‘If you hate networking, come and speak to me’. I’ll then make the introductions – which is always the most awkward bit.” Make changes to work social events Younger people are more health-conscious than ever before, so take a more activity-driven approach to events. “I like the idea of less formal events, such as running clubs,” says Harris-Kijak. With a quarter (24%) of workers saying they felt pressured to drink at work events (according to the Institute of Public Policy Research), there’s an argument for making networking sessions less boozy too. Help people step out of their social groups The natural tendency for people to gravitate towards familiar faces can make networking events feel cliquey. More confident staff can help shyer team members integrate. “If managers could spend 20% of your time keeping an eye open for people who might be alone, perhaps engaging with them or introducing them to others, the difference it could make to their professional lives is immense,” says Harris-Kijak. Play with the format Events could be more fun if there’s an element of gamification. Harris-Kijak highlights AAT Connect, where attendees were given a card which was stamped whenever they chatted with a different exhibitor, entering them into a prize draw. Where to find accountancy networking events The Networking 101 session showed many people would like to attend more networking events, but don’t know how. AAT has 35 branches across the UK, which host regular networking sessions. It also runs several student-focused events such as accelerAATe, where younger people can network with their peers. There are many other events held during the year such as AAT Connect. You can find upcoming AAT events on the events search. For details of other events such as Accountex, FAB (Festival of Accounting & Bookkeeping) and the Digital Accountancy Show, check individual websites or Eventbrite. Further reading Networking support: top tips for building connections as a student Make the most of social media networking How to build your personal brand while studying AAT
Financial literacy: why young people are being left behind and what must change Posted 02/17/2026 by Hannah Dolan & filed under Future of accounting. Thousands of young people across the UK are entering adulthood without the financial knowledge they need to manage money confidently, plan for the future, or pursue entrepreneurial ambitions. New research from AAT, conducted with Grace Hardy, Founder and CEO of Hardy Accounting, surveyed more than 1,500 16–25-year-olds and paints a concerning picture of financial preparedness among young people today. While the appetite to learn is strong, the support systems designed to build financial capability are falling short, and the consequences are already being felt. A system that starts too late – or not at all Less than half of young people aged 16–25 report receiving any financial education at school. Where it does exist, it often begins too late and fails to equip students with the practical skills they need for adult life. This lack of early, consistent education shows up in real-world outcomes. Engagement with basic financial tools and concepts is limited: A quarter of 16–25-year-olds do not have a debit card Only half understand how interest is applied to credit card balances While over three quarters have some form of regular savings habit, almost half are not saving for later life. These gaps matter. Without foundational financial understanding, everyday decisions around borrowing, spending, saving and investing become far harder, and more costly. Money Matters For more information about AAT’s Financial Literacy campaign and to read the full report Click here Financial difficulty is already widespread The research also reveals that three in five young people have experienced at least one financial difficulty, including overspending, running out of money, borrowing from family or friends, or confusion over financial products. These challenges are not evenly distributed. Financial literacy is significantly lower among young people from lower socioeconomic backgrounds and among young women, with both groups less likely to understand key financial concepts or be saving for the future. Left unaddressed, these gaps risk reinforcing existing inequalities and limiting social mobility. A generation eager to learn – but vulnerable to misinformation Despite these challenges, young people’s desire to improve their financial knowledge is undeniable. 83% want to know more about finance and money, and one in four are interested in learning how to start their own business. Where young people have received financial education at school, confidence in managing personal finances is higher. Being able to talk openly about money at home also makes a positive difference. However, many young people are filling the education gap themselves – often by turning to social media. More than a quarter (28%) scroll platforms like TikTok and Instagram for financial advice. This demonstrates motivation and curiosity, but it also exposes young people to misinformation, unverified advice and potentially harmful guidance at a critical stage of their financial lives. What needs to change In response to the findings, AAT and Hardy are calling for urgent, coordinated action to ensure young people are financially fit and real-world ready: Deliver high-quality financial education from age 5 to 19 Financial education must be consistent, practical and properly supported, with trained teachers, engaging materials and targeted help for 16–19-year-olds who have missed out earlier in their schooling. Meet young people where they are, on social media Credible, verified financial information must reach young people on the platforms they already use, with clear pathways to trusted resources such as MoneyHelper. Tackle socioeconomic and gender barriers head-on Financial literacy initiatives must actively address the gaps facing young women and working-class young people, helping to reduce inequality and support social mobility. Align government policy with positive financial behaviours Policies should encourage saving, investing and entrepreneurship so that financial knowledge translates into real opportunities and better outcomes. Supporting young people beyond the classroom As AAT CEO Sarah Beale explains: “Financial skills shouldn’t be a privilege, they should be part of everyday life for everyone. There’s a clear knowledge gap, but young people are hungry to fill it.” AAT is committed to playing its part. Alongside accountancy qualifications, AAT offers practical business skills and bookkeeping qualifications at Levels 1, 2 and 3, helping young people build real-world financial capability. Our free Virtual Work Experience programme introduces finance careers, while Informi, our free platform, supports aspiring entrepreneurs. This research makes one thing clear: young people want to learn about money. The challenge now is ensuring they have access to the right education, at the right time, from the right sources, so no one is left behind. Money Matters For more information about AAT’s Financial Literacy campaign and to read the full report Click here
“Empowering young people to feel confident about money” Posted 02/17/2026 by Harry Rogers & filed under Future of accounting. We spoke to Grace Hardy, MAAT about the lack of financial education in schools, why it’s important to address this issue, and how self-belief can take you a long way in accountancy. It wasn’t until Grace left school and worked through her Level 3 and Level 4 AAT qualifications that she realised just how little financial education she had received as a child. Having been diagnosed with dyslexia at primary school, academic life was hard, which is one of the many reasons why she opted for an AAT apprenticeship to avoid another three years of tuition at university. However, it only occurred to her as a young woman that if she had had more conversations in school about money, her winding pathway into accounting might have been a 100m dash to the career finish line. She’s now on a mission with AAT to raise awareness of financial literacy and its importance for young people. Highlighting the lack of financial literacy in young people A recent report by AAT and Grace Hardy found that less than half of 16–25-year-olds received financial education at school. Where financial education does exist, it often starts too late and is not preparing young people well for adult life. Even more worryingly, three in five young people have faced one or more financial difficulties in their lives, including overspending and running out of money, borrowing from family or friends, or confusion over financial products. Grace says that financial conversations need to be happening much sooner in life. “I think young people need much more financial education before they finish school,” she said. “If we look at the two routes of an apprenticeship or university, it’s really important to have a foundational understanding of both and financially what they mean. “When you go into an apprenticeship, it’s likely that this will be the biggest lump sum of money you’ve received so far in your life. Some of the questions we find young people asking themselves are: ‘what do I do with that money?’ or, ‘how do I even read a payslip?’. “It’s important that you understand how to budget, because it might be the first time that you’re living away from home, so you need to understand how to factor in your rent, bills, council tax, flat deposit etc. “If you go down the university route, many don’t understand interest rates, credit cards, student loans and budgeting again. Many see the student loan as free money, and don’t realise the impact on their future salaries if they climb the career ladder into well-paid jobs. “This foundational understanding of finance could help thousands truly understand what they’re signing up for.” Why are young people missing out on financial education? Despite financial education becoming a statutory part of the National Curriculum in England in 2014, the report shows that only half (50%) of respondents understand that paying just the minimum on a credit card racks up interest on the rest. As well as this, 41% are saving nothing for retirement and a worrying one in eight of those not saving say they never will. More than ten years on from the curriculum change, and still young people are struggling. Grace puts this down to two main reasons. The first? “There’s already so much in the curriculum, so trying to find the time to fit in financial education is hard,” she said. “The problem is that there is a focus to do all the core subjects first and then fit everything else in around it. “I also think the second reason is that a survey from the House of Lords found that one in two adults are financially illiterate. Now, if you apply that stat into teachers, this means one in two teachers are financially illiterate.” Teachers are the ones having to teach financial education because most schools can’t afford a qualified person to come in and speak about money, according to Grace. She continued: “I can imagine that some won’t feel confident about teaching the subject, especially when students may have questions they can’t answer.” Staying motivated in search of change Not only has Grace gone on to create her own business, Hardy Accounting, she’s also used her experiences to build a community on social media to inspire others. Juggling her work and campaigning efforts can be tough, but helping others is in her DNA. She said: “My mum was a nurse so helping others has been installed within me. Being an accountant means I’m able to give back to a certain extent, but obviously it’s quite transactional. This campaign is all about trying to create a better society for everyone to live in because finance is such a crucial and important thing, especially with a cost-of-living crisis where budgeting is more important than ever.”Grace also suggests that this campaign is more about raising awareness and encouraging people to take control of their own futures. She continued: “I think it’s about empowering all people that don’t feel confident around money to be able to have resources that they know they can rely on. There can be several scams on social media which claim to offer quick ways of making money, but it’s about using trusted resources to help you build towards your future. “We want to offer support and let people know that they can come to places like AAT for trusted information and resources that have been vetted. Naturally this will build confidence over time. “I remember when I wanted to invest my money, but my mum said it was too much of a gamble. However, it’s all about your mindset and once she saw my ISA doing well, she asked me to teach her how to do the same.” Hopes for the future and advice for others The best way to learn about money, according to Grace, is to take back a little bit of control and find what works for you. Moving forward, she hopes that schools can adapt their lessons, but for now, she wants young people to understand what their own finances look like and how to invest properly. She added: “I want young people to have a think about where they want to be on their own journey. Once they have this in mind, perhaps they can talk to a trusted professional who can help fill the gaps with the things they don’t understand. “I could list loads of things, but that’s incredibly unhealthy and a bit overwhelming. The key thing to do is to know your starting point and where you want to end up.” For more information about AAT and Grace Hardy’s Money Matters campaign, and to read the full report, click here.
“I wouldn’t have had a clue”: young people speak out on the financial education they never received Posted 02/17/2026 by Sophie Cross & filed under Future of accounting. Three young professionals share how they’ve had to become resilient and self-taught in financial literacy after leaving school unprepared for managing money in adult life. The education gap When Lewis Perzhilla, 21, thinks back to his secondary school education, the absence of financial teaching is stark. “I would say I received no financial education,” the sales executive recalls. “I do remember in a business studies GCSE, we were occasionally given 30 minutes to play around in fake stock markets. But it was nothing formal – it was more just a teacher keeping us busy.” Ben Spencer-Jones, also 21 and now an Analyst at Alpine Formula One, had a similarly limited experience. “I don’t think I’ve had any actual teaching about financial literacy,” he says. And for Gabriella Goddard-Palmer, 22, who recently completed a degree apprenticeship in project management, the picture was much the same: “Very, very little.” Learning through trial and error These experiences aren’t outliers; new research from AAT found that 62% of 16–25-year-olds received little or no financial education at school. None of the three young people interviewed found this statistic shocking – Ben thought it would be “even higher”.Without school support, all three have had to become self-taught. Lewis credits his family, particularly his mother’s approach to money, for sparking his interest. “I listen to podcasts and read about financial topics myself,” he explains. “If you weren’t into that, you’d have no idea what to do straight out of school in a full-time job.”Ben takes a similarly proactive approach, “by either Googling or YouTubing”, whilst Gabriella, who now creates ‘finfluencer’ investment and healthy money mindset content on TikTok and Instagram, says: “Most of what I’ve learned has been self-taught.” The gender and class divide The research reveals particularly stark disparities: 43% of young women received no financial education at all, compared to 33% of men. Gabriella sees these patterns reflected in everyday conversations. “It’s not that women are being purposefully shut out,” she observes. “I just think the conversations aren’t being initiated enough. Traditionally, it was always the man who looked after the money – that’s still rooted in our minds.” The real-world impact AAT’s research shows that 60% of young people have already experienced serious money troubles. Only 50% understand that paying the minimum on a credit card incurs interest on the remaining balance. Just 41% are saving for retirement – rising to 47% among young women – and only 20% have opened an investment account. Lewis recognises the compound effect of early action. “If someone had told me that at 16, if I had put 10% of my paycheck away each week, I might be getting a house at 26 instead of 30,” he says. “When I was 15 or 16, I was just spending all the money on things like new Xbox games, but now I’m 21, I’m looking towards buying a house.” Ben, who benefits from a workplace pension through his apprenticeship, knows how easily he could have fallen behind. “I probably wouldn’t have been confident investing anything in a pension if I’d gone to university, which would have put me behind a few years.” Modern financial challenges Young people face obstacles their parents’ generation never encountered, such as the ease of spending money without thinking it through with Apple Pay, credit cards and apps. Lewis highlights buy now, pay later services: “Apps like Klarna cause a lot of issues. People easily get themselves into those debts which catch up later on.” Gabriella points to misinformation on social media. “Day traders have ruined the image of investing – they flash their Rolex, go to Dubai, drive Lambos. People hear ‘stock market’ and think it’s all gambling, but long-term investing can actually be very low risk.” What young people want All three strongly support the government’s plans to introduce financial education from primary school age. “That would be very positive,” says Lewis. “If people know where to put their money, they have more money to spend and save in the long run.” Ben sees it as levelling the playing field. “You’re not relying on a wealthy parent who knows about managing money. You’re not suddenly 25, having to learn about all these concepts for the first time.” On what should be taught, Lewis advises: “Keep it simple – how much to save, what bills to pay first, how to use a credit card, what interest rates mean.” Gabriella emphasises the psychological side: “It’s the mentality behind saving – not splurging on an expensive coat the minute you get paid.” Advice for the next generation Gabriella’s advice is straightforward: “Spend intentionally. Don’t splurge on things you don’t need – but keep that balance of fun, because you work for your money.” Lewis echoes this: “Learn the basics. Know how to use a credit card and how to build your credit score. When you get £1,000 in your paycheck, allocate a bit for fun money, a bit for savings.” As AAT and Grace Hardy’s campaign highlights, with 91% of young people believing schools should teach financial literacy, there’s clear demand for change. The question now is whether the education system can adapt to this growing need for change. For more information about AAT and Grace Hardy’s Money Matters campaign, and to read the full report, click here.
How worried should accountants be about the Finance Bill? Posted 02/16/2026 by AAT Comment & filed under HMRC updates, Members, Tax. With rumours swirling, AAT assesses how much of a threat the Bill really is to the profession. The Finance Bill 2025-26, which was published in December 2025, covers key provisions relevant to tax advisers and promoters of tax avoidance. These include: mandatory registration for tax advisers interacting with HMRC a lower sanction threshold, which will allow HMRC to target any intentional act bringing about a loss of tax revenue – which replaces the previous ‘dishonest conduct’ bar a new strict liability criminal offence introduced for promoting arrangements with no realistic prospect of success. Some of our members are worried that under this legislation, ordinary mistakes could be viewed as dishonest, and punished. We’ve also heard some professional bodies consider the Finance Bill a threat to the profession. That’s why we’re actively engaging with HMRC officials to clarify the rationale behind the provisions, and to find out how the department intends to apply them in practice. What does ‘bringing about a loss of tax revenue’ look like? One frequently raised concern is that the phrase ‘bringing about a loss of tax revenue’ could prevent tax advisers from giving standard advice. Well, the legislation defines ‘a loss of tax revenue’ as effectively not accounting for the correct tax at the correct time as required under the law. This is a narrower definition than some fear. What effect could all this have for you? Outcomes for accountants and tax agents depend upon how HMRC will apply legislation in practice. From our conversations with the Revenue, we don’t expect HMRC to target advisers making honest mistakes, or where the legislation itself isn’t clear. This also applies for the lower sanction threshold – the intention is to address deliberate wrongdoing, not reasonable errors. What could be significant is the strict new liability criminal offence that’s been introduced for promoting arrangements with no realistic prospect of success. That’s because HMRC will no longer need to prove intent. However, the prosecution will have to prove beyond reasonable doubt that arrangements were promoted which had no reasonable prospect of success. Government response More recent statements made in the House of Commons have also been reassuring. This includes a commitment to introduce the new Finance Bill measures in a proportionate way, offering comfort to agents concerned about the direction of reform Our takeaway Given the leeway legislation gives HMRC, we would have preferred it be drafted differently. However, we’re not expecting HMRC to act against the intentions it’s repeatedly outlined. We have urged the Revenue to focus on publishing guidance as soon as possible ahead of implementation, and we’ll continue to monitor the situation as it develops.
What employers really think about AAT students – and how to impress them early Posted 02/16/2026 by Marianne Curphey & filed under Students. We spoke to different employers to see what they are looking for in AAT students, and how you can prepare for the world of work. Starting your first job in accountancy can feel daunting, but you can be confident that your AAT qualification is recognised and respected. Before you join the workplace, here’s how to be career-ready from day one, according to experts. Getting ready for work Preparing yourself for employability actually starts during study, not after you finish. The good news is that your AAT qualification is centred around practical, workplace-focused learning and strong technical foundations. Employers know that AAT gives you the skills they are looking for. In addition, when we talked to employers to find out what was important to them, three key skills stood out: Being open and willing to learn. Being aware of professional standards and ethics. Being able to communicate well, listen to instructions, and ask questions. What are the professional behaviours and skills that employers value most? Rachel Harris, founder of striveX accountants, says that her hiring process is about finding people with the right personal qualities as well as technical skills, so they fit in with the culture and vision of the company. “Our first interview is a values ‘vibe check’ conversation, simply checking for alignment,” she explains. “We then follow up with a technical or skills-based task in the second interview before the candidate meets the team. “We hire people with a minimum amount of practical experience and who score highly on core values before we hire for technical skill. Technical knowledge can be taught, but attitude and ownership are much harder to train.” Rachel says the qualities that stand out most are: Curiosity and willingness to learn. Personal responsibility and follow-through. Emotional intelligence and kindness. Pride in doing work properly. Openness to feedback. Respect for systems and process. Don’t worry if you don’t feel completely ready or totally confident about taking on your first job. Employers don’t expect you to know everything, but they do want to find someone who is willing to learn. “A big misconception is that employers are looking for ‘finished’ professionals,” Rachel says. “We’re not, we’re looking for coachable people with strong foundations. “Another misconception is that confidence equals competence. In practice, the most successful early-career hires are often the ones who ask thoughtful questions, take notes and double-check their work, not the ones who try to appear like they already know everything.” That willingness to learn can be an advantage if you engage with your training and ask lots of questions. “I’m not necessarily looking for you to answer every question correctly, but how you handle the situation when you don’t know the answer,” she says. “Turning up prepared and communicating clearly will often outweigh small gaps in knowledge.” How can I demonstrate my professionalism and commitment before I apply? If you want to stand out in your first job, then paying attention to reliability and time management are two of the most important ways that you can start to build your own career skills while still a student. “These are foundational,” Rachel explains. “If someone is reliable, we can build everything else around them. If they are not, nothing else scales safely. Employers are not expecting perfection, they are looking for professionalism, ownership, and a genuine desire to grow.” She says other important skills to develop are: A willingness to learn and ask questions: good questions prevent errors and accelerate growth. Professional attitude and communication skills: clients and teams both depend on this. Tone, clarity and respect matter every day, not just in formal situations. Ethical awareness and attention to detail: non-negotiable in accounting. Ethics and accuracy protect clients, firms, and careers. When you are studying, Rachel suggests you connect every topic to a real business scenario, get comfortable using accounting software environments where possible, and build habits around documentation and evidence. This means treating your studies like a job, not just a course. This could be meeting your own deadlines early, keeping structured notes and working papers, writing clear, professional emails and volunteering for responsibility in group work where possible. Cultivate the ‘soft’ skills and show professionalism Mike Sole, Partner, Batchelor Coop Chartered Accountants, and Deputy Leader of Canterbury City Council and Leader of the Liberal Democrat Group & Cabinet Member for Finance, says good communication skills are now an essential part of an accountant’s job. “Accountancy, for me, is much more about the people I’m dealing with than the numbers,” he explains. “You don’t need to be a mathematical genius. People skills are more important.” He says technical skills are hard to assess in a 30-minute interview, and so part of the assessment is on character and professionalism. “We look at the person. Are they nice? Will they fit in with the team? That’s more important than a perfect CV. You can train someone with the right attitude,” he says. Andy Sullivan, Managing Director at Complete HQ, says that when hiring newly qualified staff, he focusses less on technical perfection and more on fundamentals and mindset. “The qualities that consistently stand out are reliability, clear communication, curiosity and a willingness to take responsibility early on,” he says. “Technical knowledge can be developed quickly in the right environment, but professionalism, judgement, and how someone engages with colleagues and clients are much harder to teach.” He says that one common misconception is that early-career roles are purely technical. In reality, even junior roles involve communication, commercial awareness and managing expectations – particularly in practice. He said: “During their studies, I’d encourage students to practise professional habits early: meeting deadlines, communicating clearly, being proactive when something isn’t understood and looking for opportunities to apply learning in real-world contexts. “Even part-time work, placements, or shadowing experienced colleagues can make a significant difference to confidence and career readiness.” Think about problem solving and be business aware Andy Smith is Founder of Abbeygate Accountancy and Finance Director at John Banks Group. He says he looks for candidates who are hardworking, business aware and interested in strategy. “When I’m hiring, I look at how someone comes across,” he says. “Are they open to driving themselves and the growth of the company? I don’t expect them to know everything, but I want them to want to learn. Also, the softer skills are so important now, including communication, forward thinking, problem solving and how to deal with difficult people.” Zara Bayley, of Base2Base Bookkeeping, says that an awareness of the culture and approach of your new employer is very important. “When you start your job, check what the policies and procedures are in terms of professionalism, for example dress code and office hours, as different workplaces have a different approach.” If you are already working and studying, Zara suggests you look for tasks within your work that relate back to your exam modules. Gaining real life experience and showing interest and curiosity in your studies can really impress a potential new boss, as well as doing software courses as part of your CPD. Remember, your willingness to learn gives you an advantage Ultimately, employers aren’t expecting you to be the finished article – they’re looking for curiosity, professionalism and the mindset to keep learning. By treating your studies like the start of your career, by asking thoughtful questions and building good habits early, you can step into the workplace with confidence and show that you’re committed, coachable and ready to grow. Further reading From study to strategy: how to think like an accountant before you qualify Networking support: top tips for building connections as a student 6 ways to improve your communication skills during phone calls
“Become the person they can’t imagine running a business without” Posted 02/12/2026 by Georgia Lewis & filed under Career profiles, Members, Students. Fractional CFOs share their experiences and advice on the challenging but rewarding career. Accountancy qualifications open up a vast range of career options, including chief financial officer (CFO). The CFO role is usually a senior executive position, especially within major companies, but the same role can be performed in a fractional capacity. This is seen as a cost-effective option for smaller and scaling businesses that may not have the salary budget for a full-time CFO. Fractional CFOs provide part-time, high-level financial strategy and leadership to companies on a contractual basis, effectively working as freelancers. The role requires expertise in budgeting, forecasting, cash flow management and fundraising. We asked four fractional CFOs about their experiences and advice. Jump straight in and learn to market yourself Imran Hussain, Founder, imranhussain.com I’d worked for startups and SMEs for about 15 years, slowly realising that I was doing roles that were more senior than I was being paid for and the title I had. I wanted to do something for myself, simply because I needed the money at the time. In 2016, I set up a side hustle helping people with bookkeeping and management accounts. My clients thought they needed a bookkeeper and a finance manager, but I realised they needed a CFO. They either didn’t know this or didn’t have the money for a full-time hire, so I stepped into the role on a fractional basis. The business just evolved from there. My clients have been in a wide range of industries, such as manufacturing, eCommerce, automotive, marketing, education, SaaS and many more. I like working with a variety of entrepreneurs with a variety of challenges. It keeps me on my toes and is a great way to keep my skills up to date. If you work with an employer, you only have the expertise in one company, I can get exposure to five or six companies at any one time. My biggest challenge is working with entrepreneurs who are struggling with their business, but refuse to change the way they are doing things. I feel sticking to old ways is sinking the ship. Convincing them to change is my biggest hill to climb. If you’re an aspiring fractional CFO, I would say jump straight in – even if you don’t think you’re ready. You will learn a lot by simply doing and adapting. And learn to market and sell yourself, because sometimes you spend a lot of time convincing people that their problem is not that they need an accountant or a bookkeeper, but a CFO. My clients thought they needed a bookkeeper and a finance manager, but I realised they needed a CFO. Become the person they can’t imagine running a business without Harriet Formby, Fractional CGO, Below The Line Finance I’d previously worked in practice specialising in supporting startups and growing businesses, then moved into industry in financial leadership roles across M&A, transformation and change in a wide range of sectors. I enjoyed the depth of being in industry, fully immersed in one business, but I loved the variety of having multiple clients and projects and always had a desire to work for myself. Working fractionally brought together the best of both worlds, so I combined my skills and experience from everything I’d been involved in and set up my own consulting and accountancy practice to make the transition. I’m currently working with a variety of businesses on a fractional basis, including a growing professional services firm, a retailer undergoing restructure, and several not-for-profits navigating periods of change. My fractional clients usually span a diverse range of industries and stages, but the common thread is that they are all mission-led. I love being involved in really interesting and exciting work, feeling genuine satisfaction when things go well and clients meet their goals. The variety meets my personal desire for novelty and expansion, and I thrive on setting my own schedule and working in a way that suits my preferences and style. But things can get intense. I’m usually working with businesses going through periods of change where stakes are high, and each engagement needs suitable time and attention. So managing my time and energy across multiple clients takes real discipline, as does being clear about what’s in scope and what’s additional. There’s also the responsibility of running your own business alongside the client work – bringing in leads, marketing, admin. It’s all part of the fun but it does add pressure and responsibility. I would advise aspiring CFOs to get as much experience as possible across different scenarios, company sizes and industries. Get curious about what things mean beyond the numbers on the page. What story do they tell? What can you say about that and where to go next? Seek out exposure to C-suite decision-making. Transferable skills and broad experience are really important. But at the same time, use that experience to build your niche. The fractional CFO market is growing rapidly, so “I can do a bit of everything for anyone” isn’t a proposition. Work out who you want to serve, understand their world deeply, and become the person they can’t imagine running their business without. Get curious about what things mean beyond the numbers on the page. What story do they tell? Earn your credentials before you become a fractional CFO Aaron Howe, Independent Finance Consultant and Troubleshooter Working as a fractional finance professional when I was qualifying as an accountant allowed me to work for blocks of time then commit to study and exams at others. Then during the pandemic I saw a lot of organisations struggling and in need of my skills, so I went back to fractional work as a means of supporting as many of them as I could at once. I work primarily with service businesses in the tech, creative and professional services sectors. Ordinarily, my clients have sub-£10 million in turnover and are seeking to stabilise, grow steadily or prepare for a transaction, but are unsure what to do next. The best parts of working as a fractional CFO are being able to help businesses at their most critical junctures, and enabling them to access services they otherwise might not be able to afford full-time. I can set my own timetable for the most part, which means I can stick to my outside commitments and manage a range of client sizes. Some of my clients are just starting out on their own, while others have been in business for more than a decade and have many staff, but no senior finance support. Being fractional, I can pick up work when I want it and take longer breaks than I could have being a salaried employee. The most obvious challenge is finding work. I put a lot of time into networking events, but I still rely most heavily on advertised roles and convincing hiring managers that fractional may be a path they haven’t thought of. On the other hand, sometimes I’m too busy and have to turn away clients I’d otherwise love to work with. The economic environment greatly affects things – contractions can mean opportunities for me, but they can mean existing staff are entrenched in their positions, so there’s no room for me to step in and help. Work hard on earning your credentials before you enter the market as a fractional CFO. The bar for experience and abilities is higher than it is in the employed sector because results have to come quickly. Be ready to handle your own business operations alongside those of your client base, too. The seemingly never ending tax returns, pension planning, payroll, cash flow management are all down to you, unless you join a fractional group company. But it’s worth it when you consistently deliver results for a number of organisations and see the direct impact your work. The best parts of working as a fractional CFO are helping businesses at critical junctures and providing services they otherwise might not be able to afford full-time. Have robust time management and communication processes Ian Matthews, Chief Financial Officer, Third Road Management In my prior role as CFO of an international business consultancy I was covering four distinct entities spread across the Americas, Europe, Asia and Australasia, each with a local stakeholder and distinct operations. After that role, I was looking for new opportunities and came across the fractional CFO concept. It struck me that I had already been fulfilling a very similar function. I currently have a portfolio of US clients in the retail, manufacturing, business services and space exploration industries. They range in age from startups to more than 25 years old, and in revenue from $5 million to $40 million. The diversity of the work is great – each client brings a unique set of challenges, opportunities, personalities and business models. That variety keeps the work engaging and intellectually stimulating. Every engagement offers the chance to learn new insights, refine processes and discover different approaches that can be applied across clients. The primary challenge is managing time and priorities. Working with multiple clients – each with different demands, timelines and leadership styles – can create scheduling conflicts, especially when reporting to several CEOs or owners simultaneously. Success depends on proactive planning, clear expectation-setting, and responsive, transparent communication to ensure alignment and maintain trust across all engagements. Stepping from a role with a single organisation focus to one dealing with multiple entities each week, or even each day, requires mental and functional flexibility, so be sure to have robust time management and communication processes in place. The primary challenge is balancing time and priorities to manage multiple clients with different demands.
Networking support: top tips for building connections as a student Posted 02/12/2026 by Harry Rogers & filed under Networking, Students. Gareth John, qualified chartered accountant and tutor at First Intuition, explains how AAT students can network effectively to grow their career opportunities. Building a successful career in accounting isn’t just about what you know – it’s also about the connections you make along the way. Networking can open doors you didn’t even know existed. From starting conversations that feel more natural, to making the most of events, Gareth acknowledges that networking can feel like a scary task at first, but it’s more about the attitude you have towards it that can hold you back. “I’m gutted I didn’t start my networking journey earlier and younger,” he said. “It probably wasn’t until I was well into my 30s, maybe closer to 40, before I really started taking networking seriously. “You’re never going to be good at anything, whether it’s exams or networking, unless you embrace it mentally and you know why you want to do it. If you approach networking with quite a negative mindset, such as ‘it’s going to be scary’, or ‘I don’t see the point of it’, it’s never going to work. “It’s a bit of a cliché, but your network is your net worth. It would be very hard to measure the value of a network, but building relationships with potential customers and clients could lead to future business. “It’s about building relationships and building connections. This might lead to a sale at some point in the future, but that’s not the purpose straight away. I’ve met plenty of people I would now call friends through networking events.” How do you start a conversation when networking? The main thing to remember is that everyone going into a networking event is in the same boat. It can feel daunting starting a conversation with someone you don’t know, but Gareth suggests that speaking up also helps others. He said: “It’s important to never be afraid. You’ve got to remember everyone’s a little bit nervous when networking. Everyone’s a little bit shy. So, be kind and say hello to somebody and they’ll probably be really grateful you did. “I think the less you can talk, the better. The more you can prompt somebody else to tell you about them using nice, broad, open questions is a great place to start. So, at this time of year, I’ll often be saying to people, ‘what was your experience of last year?’ or ‘what do you think this year is going to look like?’, plus ‘have you got any major plans for this year?’ etc. “Also, don’t overthink it – you want to be imperfect, and you want to be vulnerable. I think vulnerability is a lot more appealing as a human being than people who have a perfect façade and the perfect career. I’m very, very open about problems I’ve had in my professional life and I think that helps you build a rapport much more quickly with people.” Don’t let shyness put you off There are plenty of introverts who work on their social skills to better their career opportunities at networking events, Gareth being one of them. He said: “Don’t let a lack of confidence put you off at all. I am an extremely shy person, I’m a huge introvert and I haven’t got a huge amount of confidence. Going into a networking event is my biggest fear, but I’ve learned to do it really well. “I’ve found that my own shyness and introversion is my superpower because it’s meant that I’ve had to do events in my own way. I’ve had to learn to adjust to them and now most of my current role is networking. “If you’re a bit nervous of going to networking events, you could always try organising your own because you’re in control. You can decide who’s coming and you’ll probably feel a lot more comfortable.” Virtual networking If you’re unable to attend in-person events to meet new faces, you can always try virtually meeting someone. Wherever it is, Gareth advises that students should always be thinking one step ahead after an initial meeting. He said: “The key thing with networking is the follow up that you do. Perhaps see if there’s any common ground, maybe even organise a virtual coffee if you can’t meet in person. It’s making sure you commit time to it. “I attend an awful lot of meetings online with different people, and I will always note down everyone who’s in that meeting so that later, I can send them a LinkedIn request. When you send somebody a link request, there is an option to add a message – always take that option. “Use that message to give context on where you might have crossed paths before, as it could be much later down the line that you reconnect. That message sits in your chat history forever, so if you build a large network, you’re able to refer back to when you first met them.” Go “chasing butterflies” and be punctual Gareth says that those who feel anxious about walking into a room full of strangers should be chasing that feeling, because it helps you grow professionally. “I get butterflies in my stomach when I’m doing something that makes me anxious or gives me that imposter syndrome feeling. A lot of people back off when they feel those butterflies as it can feel like something awful is going to happen. “I’ve learned now not to run away from the butterflies, but firstly accept them, and then chase after them. “If I’m making big decisions in my life or career and it doesn’t give me butterflies, I don’t do it. Why would I waste my precious time doing anything that doesn’t give me that adrenaline? That kind of nervousness is what helps you develop personally and professionally.” Finally, Gareth suggests that arriving early and getting to know a networking event organiser can have a profound effect on your confidence, and overall success of the experience. He added: “Always arrive early to a networking event, there’s nothing worse than being late and it’s already a crowded room where everyone’s already chatting. “Go early when there’s only another three people there because it’s so much easier to start conversations, and then other people will probably join you as they arrive. “I’m also a big believer in getting to know the organiser. I sometimes turn up before an event has started so I can get to know them. Usually, this means when other people start to arrive, they’ll introduce me.” 5 key takeaways from Gareth Be curious, be imperfect and be vulnerable. Don’t wait to start your networking journey. Don’t let shyness put you off – turn this into your superpower. Always follow up with someone after meeting them. Arrive early at networking events and get to know the organiser. These comments were taken from the Networking 101: Unlocking opportunity through connection webinar which took place during AccelerAATe 2026. To watch the full session, and find more useful content, click here. Further reading Make the most of social media networking How to build your personal brand while studying AAT What is AAT’s student advisory group and how can it help you?
AAT’s new Level 4 qualification will focus on real-world skills for the future Posted 02/12/2026 by Harry Rogers & filed under AAT news, Students. Employers, tutors and students were brought together at AAT’s head office in Canary Wharf to celebrate the launch of its Level 4 Diploma for Professional Accounting Technicians. The morning event took place on 6 February and was created not only to officially launch the qualification, but to also explore its potential and build early momentum for what will be a transformative qualification for the sector. AAT CEO, Sarah Beale welcomed guests, before they were introduced to the vision, purpose and impact of the new qualification by Product Manager (AQ), Clare Dye. Different panels made up by subject matter experts and key sector employers then explored the qualification’s potential, offering real-world perspectives. This was followed by a networking lunch which concluded the event. Preparing students for modern finance roles With one in three businesses struggling to recruit for finance and accounting roles last year, employers consistently report difficulty finding candidates with the right blend of technical knowledge, problem solving ability and interpersonal skills. The role of an accountant is rapidly changing, so the need for personal skills to coincide with technical ability is where the new qualification comes in. Clare Dye, who spoke to guests on the day about how the qualification will prepare students for accounting roles in the future, said: “The AAT Level 4 Diploma for Professional Accounting Technicians provides the real-world ready skills needed to thrive in a fast-moving finance landscape. “We’ve worked closely with employers, training providers and students to develop something that really enables students to be ready to contribute to business success from day one. “Employers noted this qualification creates a solid foundation for success, building professionals who are ethical, data-savvy and future ready.” Emily Orchard-Pain, who has completed her Level 2 qualification and attended the event, said the qualification is definitely something she will consider in the future. “It was really great to be at the event,” she said. “Everyone was so friendly and I think what really came through for me was the amount of input that AAT looks to get from students, tutors and training providers. “The qualification really feels like a well-rounded course and one that is going to be relevant for students as they’re taking steps into new technology and other issues that we’re facing in all sorts of industries. “I’m also quite excited to see that all the modules are mandatory as I’ve looked ahead when I’ve been planning out my route and thinking about what I will study at level four. It feels fresh and relevant, and I’m looking forward to moving on.” James Wright, Senior Lecturer and Program Leader of Accounting and Finance at the University of Chichester, also attended the event and said: “The level four qualification, in my opinion, is not just for a student who’s fresh out of college or university, but also for students who are maybe later in their career or wanting a change. It really gives you that foundation knowledge.” Co-designed with employers and informed by training providers, the new qualification ensures students gain experience in communicating financial information, applying digital capabilities and the real skills needed for the workplaces of today and the future. As a Higher Technical Qualification (HTQ), it also means students can access the Lifelong Learning Entitlement, opening up greater flexibility in how they continue their studies. Key takeaways from the launch event The qualification reflects how finance roles now operate: turning data into insight, influencing decisions and shaping business performance. Students are being prepared for how finance teams work today: analytical, commercial, digital and ethically grounded. A single, mandatory core gives employers, providers and students clarity on what a Level 4 professional can do. Therefore, there is no variation and no ambiguity. The qualification is designed for where finance is going: greater use of data, stronger controls, strategic contribution and professional judgement. This is a deliberate step forward for students, providers and employers by raising capability while supporting a smooth, collective transition. What modules make up the Level 4 Diploma for Professional Accounting Technicians? There are two units which make up 50% of the qualification which target business acumen. These units will develop the critical thinking and broader perspective required for strategic advisory roles. They are: Financial Accounting (weighting 25%), this includes: drafting financial statements (single entity) in line with international standards, interpreting financial statements using ratio analysis and analysing performance. Management Accounting (weighting 25%), this includes: use of cost and management accounting techniques to aid control, critically evaluating organisational performance, short/ long-term decision-making support, budgeting and forecasting, as well as skills to monitor and manage liquidity. Another three units then make up the rest of the qualification which targets technical skills that confirm the student’s ability to handle complex computational tasks with precision. These are: Audit and Internal Controls (weighting 15%), this includes: evaluating internal control systems, understanding risk and compliance, along with reporting audit findings Principles of Taxation (weighting 15%), this includes: calculations for UK taxpayers (Income Tax, Capital Gains), identifying tax planning, tax avoidance, tax evasion and money laundering, as well as Corporation Tax calculations. Advanced Business Awareness (weighting 20%), this includes: strategy, ethics and sustainability, using complex business concepts to support informed decisions, along with Technology and data privacy. Registrations for the Level 4 Diploma for Professional Accounting Technicians will open on 1 September 2026. For more information go to aat.org.uk/BeFutureReady