The member in practice regulations

As a member in practice, clients will have confidence in your skills, knowledge and professionalism because they know you are regulated by AAT. Our member in practice regulations set out exactly what we expect of you.

Regulations for members in practice

AAT’s Council approved the regulations for members in practice on 14 March 2013 under Article 51(2) of AAT's Articles of Association. The regulations take effect from 1 October 2013. These regulations supersede earlier regulations for members in practice.

The regulations only apply to members who are in practice within the meaning of regulation 1:

(a) within the UK, Channel Islands or Isle of Man
(b) in any other jurisdiction but who, by agreement between the member and AAT, are bound by these regulations.

Breach of the provisions of these regulations shall constitute grounds for disciplinary action in accordance with AAT’s Disciplinary Regulations in force from time to time.

Guidance

Guidance has been produced to help you to understand the regulations which govern AAT members in practice - each regulation has corresponding guidance. You should ensure that you refer to the guidance in conjunction with the regulations. Please note that specific references to accountancy matters within the guidelines are equally applicable to other types of related business. The guidance has been produced to apply to all types of business set up.

The Interpretation Act

The Interpretation Act 1978 applies to these regulations in the same way as it applies to an enactment.

The scheme for members in practice framework

The scheme for members in practice operates on the basis that its members either have, or are working towards, attaining an AAT practising licence. If, on application, you are able to demonstrate that you meet the licence criteria you will be granted a practising licence straight away.

If however, you meet some but not all of the elements of the licence criteria, you can register on the scheme until you are eligible for a licence. You can be registered for a maximum of two years after which time you will be required to apply for a licence.

While you are registered on the scheme you will receive support and guidance to help you to attain your licence. All members of the scheme are referred to as AAT members in practice.

To help you to understand whether you are eligible for a licence or whether you initially need to register on the scheme please refer to our diagram.