ICB vs AAT in 2027: Which Bookkeeping Qualification Suits You?

After 30 years in banking, Peter Knowles knew exactly what he wanted next. “I wanted to remain self-employed and felt that achieving a qualification that would enable me to set up my own Practice would be the best way forward.” He chose ICB. Others want a role in a finance team, with room to grow into accounting, and for them AAT is often the natural fit. Both are respected, both can be studied from home, and both lead to letters after your name.

So, ICB or AAT: which one is right for you?

It mostly comes down to where you want to end up. Here is how the two compare, side by side, with the people who have done them.

Choose ICB if you want to run your own bookkeeping practice. It is a specialist bookkeeping body, its exams are taken online at home, and its Level 3 makes you a Certified Bookkeeper. Choose AAT if you want a role in a finance team or plan to move into accounting, as its bookkeeping results carry straight into its accounting diploma.

That is the short version. Both routes start from zero, with no entry requirements at Level 2, and both are built for people studying around a job or a family. The rest of this guide walks through the details, so you can match each one to your own plans.

ICB, the Institute of Certified Bookkeepers, focuses entirely on bookkeeping and describes itself as the largest bookkeeping institute in the world. AAT, the Association of Accounting Technicians, has nearly 137,000 members and students and offers bookkeeping qualifications alongside its full accounting route.

Source: ICB and AAT qualification and membership pages, October 2026; study times from Training Link course pages.

The biggest practical difference is focus. ICB goes deeper into bookkeeping for small businesses, including charities, clubs and limited companies at Level 3. AAT’s bookkeeping qualifications sit inside a wider ladder that carries on into accounting, all the way up to Level 4 and full membership.

This is where the two feel most different day to day. ICB exams are all taken online, at home or at work, whenever you are ready. At Level 2 you sit two open-book exams of two hours each and one exam you have 24 hours to complete. At Level 3 there are four three-hour open-book exams, then a two-hour closed-book exam sat at home under remote invigilation.

That flexibility is a big part of why people choose it. Siobhan Ife studied the ICB route while working and home-schooling two children during the pandemic. “Being able to do the exams at home, and to do the tests at home just made all the difference.” She went on to be nominated for ICB Student of the Year.

AAT assessments are computer-based and marked by AAT, and you can sit them at an approved assessment venue or online by remote invigilation. AAT’s Level 2 and Level 3 Certificates in Bookkeeping each have just two assessments, which suits people who like a clear, structured finish line.

If running your own practice is the goal, ICB is built for it. Its Level 3 makes you a full member and Certified Bookkeeper, and its Practice Licence lets you take on clients, with the anti-money laundering supervision every practising bookkeeper needs included as part of it. According to the ICB Bookkeepers Survey 2024, 70% of ICB bookkeepers run their own practice, 65% also handle payroll for clients, and 95% feel confident about the future.

It works around real lives, too. Jo Querelle left a multinational after more than 15 years and now runs her own practice in Warwick. “In the end it took me two years to complete my studies and gain my Practice Licence, whilst juggling part-time work and family commitments.” Lindiwe Jacobs went even faster and now runs a family bookkeeping business with her husband. “I began studying the ICB Level 2 and 3 courses through Training Link in August 2024 and managed to complete my studies and exams by early February 2025.”

For many, the appeal is simple. As Elizabeth Carter, who launched her own practice in Lincolnshire, puts it: “I was craving the flexibility to choose my own working hours, so that I can attend school concerts and plays, and generally have a better work/life balance.”

AAT has a route for this as well. AAT Licensed Bookkeepers run their own practices too, and AAT supports more than 6,000 licensed accountants and bookkeepers. Our guide on how to become a self-employed bookkeeper in the UK covers the next steps for either route.

If you see yourself in a finance team, AAT is a strong choice. Its Level 3 Certificate in Bookkeeping leads to AATQB membership, and AAT’s 2025 Salary Survey found AATQB members earn 7% more than non-members. The median salary for AAT Qualified Bookkeepers in that survey is £31,000.

The other big advantage is where it leads. Your AAT Level 3 Certificate in Bookkeeping results transfer directly into the AAT Level 3 Diploma in Accounting, so if you decide to keep going into accounting, you are already part of the way there. Magdalena Osmani followed the AAT route into a Finance Systems Officer role at a district council, and her manager told her at interview that she “demonstrated much stronger knowledge than the other candidates”.

If accounting is on your mind, our guide to whether AAT is worth it in 2027 covers costs, study time and salaries across every AAT level.

Yes, and nothing you study goes to waste. Once you have passed AAT Levels 2 and 3, ICB’s Fast Track route lets you skip the ICB Level 2 and Level 3 exams. You sit a single open-book bridging exam covering not-for-profit organisations and limited companies, then apply for full ICB membership (MICB). Your AAT Level 3 needs to have been passed within the last five years. Our ICB Fast Track Bridging Route page explains how it works.

It can work the other way, too. If you start with ICB and later want to move into AAT, AAT considers exemptions for finance qualifications achieved within the last six years, for up to half of a level. It is worth asking our team which units you could skip.

If you picture yourself with your own clients, working hours that suit you, ICB will get you there. If you picture yourself in a finance team, with accounting as the next step, AAT is a great place to start. Either way, you are choosing a recognised qualification you can study from home, at your own pace. As Siobhan put it when she signed up: “I was turning 40 the following year. And I just decided to go for it.”

If you would like to compare them in more detail, explore our ICB bookkeeping courses and our AAT bookkeeping courses, and find the route that suits you.