ICB vs AAT: which bookkeeping qualification should you take?

ICB and AAT both offer recognised UK bookkeeping qualifications at Levels 2 and 3, and both let you set up in practice with a licence. The main difference is scope: ICB, the Institute of Certified Bookkeepers, focuses only on bookkeeping and payroll, while AAT, the Association of Accounting Technicians, also runs a full accounting route to Level 4. Fees for the bookkeeping levels are broadly similar once exams are added up.

What is the difference between ICB and AAT?

ICB is a specialist body for bookkeepers, and AAT is a wider body for accounting technicians. Both award qualifications, admit members, license practices and supervise members for anti-money laundering.

• ICB runs bookkeeping certificates at Levels 2 and 3, a payroll diploma and Level 4 certificates in tax and accounts.
• AAT runs two bookkeeping certificates plus the accounting route: Level 2 Certificate in Accounting, Level 3 Diploma in Accounting and the Level 4 Diploma for Professional Accounting Technicians.

How do the qualifications compare?

The two bookkeeping ladders line up level for level. This table uses the bodies’ own course pages, checked on 6 November 2026.

ICB’s qualifications page says its Level 2 exams are online, open book and taken at home or work at any time of year. The Level 3 has four 3-hour open book exams and a 2-hour closed book synoptic exam under remote invigilation.

AAT says its Level 2 Certificate in Bookkeeping usually takes about three months, and its Level 3 about 6 to 12 months. AAT’s Level 3 covers final accounts, double entry, VAT returns and payroll principles.

How much does each cost?

The exam body fees for UK students in 2026/27 are below. Tuition is extra with both.

The ICB totals are our own sums from its exam fees page: registration and three exams at Level 2, five exams at Level 3, with student membership renewed at £76 a year. AAT’s totals come from its fees page. AAT puts training provider fees at £150 to £900, and some providers add admin fees per assessment.

For a fuller breakdown, see AAT fees explained.

What membership do you get?

Each Level 3 bookkeeping qualification leads to a membership grade with letters after your name.

Fees are from the ICB subscriptions page, which covers 6 April 2026 to 5 April 2027, and the AAT membership fees page. ICB Fellowship needs three Level 4 certificates and two years as a full Member.

Can you set up in practice with either?

Yes. Both bodies license self-employed bookkeepers and act as their anti-money laundering supervisor. Both are named in Schedule 1 of the Money Laundering Regulations 2017.

AAT says passing its Level 3 Certificate in Bookkeeping lets you apply to be an AAT Licensed Bookkeeper. See the AAT licence guide and AML registration for accountants.

Which applies to you?

There is no single right answer. Use your goal to decide.

• If you only want to do bookkeeping and payroll for small businesses: ICB’s focused route, with its payroll diploma and Level 4 tax certificates, fits.
• If you might move into accounting later: AAT’s bookkeeping certificates feed into the Level 3 Diploma in Accounting, with a reduced registration fee of £101 for AAT bookkeeping members.
• If you want the lowest exam body fees at Levels 2 and 3: AAT’s totals are lower on the published figures.
• If you want to sit exams at home at any time: ICB’s online exams are available all year.
• If you already hold one: ICB has an exemption route for AAT and ACCA holders, with a £299 application fee.

What to do now

1. Decide whether you want bookkeeping only or a path to accounting.
2. Price tuition from two or three providers, as it is usually the biggest cost.
3. Check the latest fees on the ICB and AAT sites before you register.
4. Read how to become a bookkeeper for the steps after you qualify.

Frequently asked questions

Is ICB or AAT better for bookkeeping?

Neither is better in every case. ICB specialises in bookkeeping and payroll, while AAT’s bookkeeping certificates also lead into its accounting qualifications.

How much does the AAT Level 3 Certificate in Bookkeeping cost?

AAT’s fee for UK students is £233: a £99 registration fee and two assessments at £67. Tuition is extra.

How much does ICB Level 2 cost?

Using ICB’s 2026/27 fees, about £401: £76 registration, a £34 one-off fee and three exams at £97. Tuition is extra.

Can I start my own bookkeeping business with ICB or AAT?

Yes. Both offer practice licences and AML supervision. AAT’s Licensed Bookkeeper licence costs £191 a year and ICB’s practice licence £206 a year.

Do I need a qualification to be a bookkeeper in the UK?

No law requires one, but you must be supervised for anti-money laundering if you offer bookkeeping services to clients.