Regulation not provided by AAT

There are three forms of regulation that are not provided by AAT:

1. Audit

To carry out the audit of limited companies under the Companies Act, or the audit of charities under the Charities Act, you must be registered as an auditor with one of the following five Recognised Professional Bodies (RPBs):

  • The Association of Chartered Certified Accountants (ACCA)
  • The Institute of Chartered Accountants in England and Wales (ICAEW)
  • The Institute of Chartered Accountants of Scotland (ICAS)
  • The Institute of Chartered Accountants in Ireland (ICAI)
  • The Association of International Accountants (AIA).


2. Pensions or investment advice

To give pensions or investment advice where you are not an appointed representative of a firm authorised to offer investment advice under the prevailing Financial Services Act(s), you will need to seek authorisation from the Personal Investment Authority (PIA) or one of the Recognised Professional Bodies listed above.

If you act as an appointed representative, you should advise your clients that you are doing this and you must keep to our Code of Professional Ethics (PDF).


3. Insolvency services

To provide insolvency services, as covered by the prevailing Insolvency Act(s) and any other relevant legislation, you must be a licensed insolvency practitioner visit the Insolvency Practitioners Association website for further information.