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Abstract
The Credit Accumulation and Transfer Scheme (CATS) is a system that awards academic credits for achievement. Credits are awarded at different levels: 1, 2 and 3 (associated with the three full‐time years of study on an undergraduate course in Britain) and level M (associated with British Master's qualifications). This paper will scrutinise two of the assumptions upon which CATS is based: (1) there are comparable notions of levels 1, 2, 3 and M across both institutions and disciplines, and (2) there is linear progression through these levels.