GCE O level Accounting lays an appropriate foundation for future study of GCE A level Accounting (international only), as well as providing underpinning knowledge for occupational qualifications such as the Association of Accounting Technicians (AAT) Foundation, Intermediate and Technician levels. It also provides a useful grounding for foundation examinations offered by professional bodies such as the Association of Chartered Certified Accountants (ACCA), the Chartered Institute of Management Accountants (CIMA) and the Chartered Institute of Public Finance and Accountancy (CIPFA).