We ensure that all AAT members understand their ethical obligations through a programme of learning and development.
We investigate any AAT members who may be in breach of their ethical obligations and take disciplinary action where necessary to ensure that AAT membership retains its high standards.
All accounting professionals are responsible for acting in the public interest, and for promoting professional ethics and technical standards in the business world. However, when managing the financial affairs of a company or individual, the needs of business can conflict with the public interest.
This is where professional ethics become very important. The accountant must apply fundamental ethical principles to ensure that:
AAT professional members are bound by the fundamental principles of professional ethics. When you deal with an AAT professional member, you can expect them to:
Find out more about ethical codes within the finance sector: