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What Is a Certified Bookkeeper (CB)? CAT Level 1 Explained

CAT Review PH· Updated June 29, 2026

Key takeaways

  • Certified Bookkeeper (CB) is Level 1 of the three-level Certified Accounting Technician pathway.
  • It covers practical accounting and bookkeeping fundamentals, and is certified by the Institute of Certified Bookkeepers (UK) with exams administered by NIAT.
  • It is a standalone, entry-level credential — you can earn it without taking the other levels.
  • Fees typically start at ₱4,500 (student rate) or ₱8,000 (professional rate).

The Certified Bookkeeper (CB) is Level 1 of the Certified Accounting Technician (CAT) pathway. It certifies practical accounting and bookkeeping skills, is certified by the Institute of Certified Bookkeepers (UK), and is examined by NIAT in the Philippines. As an entry-level, standalone credential, you can earn the CB on its own — and it lays the groundwork for the higher CAT levels.

What you learn

Level 1 builds the core, job-ready skills every bookkeeper needs:

  • Recording business transactions — the foundation of double-entry bookkeeping.
  • Drafting financial statements — preparing the basic financial reports.
  • Maintaining financial records — keeping accurate, organized books.
  • Reconstructing incomplete records — working out the figures when records are partial.

These fundamentals are what every later topic — cost accounting and taxation — builds on.

Who it's for

The Certified Bookkeeper level is ideal for:

  • Accounting students who want a recognized credential while still in school.
  • Fresh graduates building credentials before applying for roles (and who qualify for the student rate within six months of graduation).
  • Working professionals and career shifters who want to formalize their bookkeeping skills.

What it costs

CredentialStudent rate (from)Professional rate (from)
Certified Bookkeeper (CB)₱4,500₱8,000

Every enrolment includes a 3-month review subscription, and a failed exam can be retaken at a 50% discount. NIAT membership is paid separately after you pass. See current figures on the pricing page.

How to get certified

  1. Enrol in an upcoming Level 1 exam through an Authorized NIAT Training Provider.
  2. Prepare with NIAT-aligned practice questions and mock exams.
  3. Sit the exam on the scheduled date and receive your results 1–2 weeks later.
  4. Claim your credential by settling your NIAT membership after passing.

For the full process, see how to become a Certified Accounting Technician, and for study tips read how to pass the CAT exam.

What comes next

After the Certified Bookkeeper level, the pathway continues to Level 2 — Registered Cost Accountant (RCA), which moves into cost and management accounting, and then to Level 3 (the full CAT), which covers taxation and payroll.

Ready to begin? Start a 7-day free trial of Level 1 — no credit card required.

Frequently asked questions

What does the Certified Bookkeeper (CB) credential cover?

Level 1 focuses on practical accounting and bookkeeping fundamentals — recording business transactions, drafting financial statements, maintaining financial records, and reconstructing incomplete records.

Who certifies the Certified Bookkeeper level?

Level 1 is certified by the Institute of Certified Bookkeepers (UK), while NIAT administers the exam in the Philippines and an Authorized NIAT Training Provider handles preparation and registration.

Do I have to take Level 1 before the other levels?

No. Each CAT level is an independent, standalone credential, so you can start at any level. Many learners begin with Level 1 because it builds the foundation for cost accounting and taxation later.

How much does the Certified Bookkeeper exam cost?

Fees typically start at ₱4,500 for the student rate and ₱8,000 for the professional rate, and every enrolment includes a 3-month review subscription. Confirm current rates on the pricing page.

Ready to start your CAT review?

Practice questions, mock exams, and a 24/7 AI tutor — free for 7 days on Level 1.