Advanced Certificate in Trust and Executry Accounting (Scotland)

Accounts underpin much of the work that trustees and executors do. This course is designed for non-accountants that need to understand accounting principles in order to record the relevant information correctly; and accountants that need to understand the workings of trusts and the administration of executries.

STEP Diploma

This Advanced Certificate can be taken as part of the STEP Diploma. Find out more

What does this qualification cover and how is it delivered?

What does this qualification cover?

  • The Basic Principles
  • Capital and Income
  • Executry Accounts
  • Trust Accounts
  • Principal Types of Trusts & Trust Accounts
  • Investment of a Trust Fund
  • Distribution of a Trust Fund
  • Valuation
  • Apportionments

How is it delivered?

The programme is delivered through a combination of online learning and two online workshops and will take four months to complete. We recommend that you spend four to six hours per week on private study for the four months prior to the examination.

What are the benefits to me and my employer?

Completing the programme successfully will validate your competence and enhance your expertise in:

  • Preparing and interpreting accounts relating to trusts and executries
  • Describing how tax payments are attributed
  • Identify the duties and discretions affecting Trustees when considering distributions
  • Assessing appropriate valuations in various situations
Entry advice and requirements

Who would find this qualification useful?

This Advanced Certificate is suitable for a wide range of practitioners. Past graduates have included members of the accountancy, banking, legal and trust professions (at all levels); charity specialists; a wide range of support staff and paralegals; tax advisors; independent financial advisors and executorship administrators

What are the entry requirements?

Admission depends on meeting the Entry Level requirements, outlined in the Qualifications and Membership Framework.

Further course details

How long will it take to complete

Advanced Certificates take six months to complete from enrolling to sitting the examination.

How much will it cost?

The course fees for each Advanced Certificate can be found on the CLTI website

Where is it available?

This course is available in Scotland only. For full details visit the CLTI website

What are the course dates?

For full course dates visit the CLTI website

How do I apply?

Find out more information on enrolment

Help and advice

For enquiries on course enrolment please contact CLTI at [email protected] or +44(0)121 362 7733. For any other queries regarding professional development please email STEP at [email protected].

Specialist Diplomas

Successful completion of this course gives you 30 Diploma Level (DL) credits that you can put towards a STEP Diploma. For more information on the specialist streams, please see the STEP Diplomas page.

CPD Policy

Members are required to maintain and develop their knowledge and skills to ensure a high standard of practice.

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Join STEP

We offer a range of member categories to suit your professional requirements, qualifications and experience.

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Our Education Partner: CLTI

The Advanced Certificates that make up the STEP Diploma are delivered by STEP's primary training partner, CLTI. CLTI is a professional training, education and qualifications provider for the financial services industry, and over the past 20 years, CLTI and STEP have worked together to develop more than 25 qualifications and training courses that fit practitioners’ needs, and support STEP’s Exam Route to Full Membership