Accountancy is a trusted and respected profession and we ensure that all AAT members:
- behave professionally and ethically
- comply with AAT regulations and relevant legislation
- keep their skills and competence up to date.
We also investigate complaints and misconduct allegations against AAT members and carry out ongoing monitoring of AAT licensed members.
What we expect of our members
AAT expects its members to act with the highest levels of professionalism, both in and outside of their professional lives. Clients and employers rely on AAT to take ongoing steps to consider whether a member is, and continues to be, a fit and proper person to be a member. AAT members must ensure they are aware of their obligations in respect of the relevant regulations, policies and bye-laws listed below. Every AAT member must adhere to our Code of Professional Ethics.
Regulations, policies and bye-laws
The AAT Glossary (PDF) provides definitions for the terms used in AAT's policies, regulations and guidance.
AAT's Code of Professional Ethics
AAT disciplinary processes and tribunals
If a member has breached our Code of Professional Ethics we will take disciplinary action where necessary to ensure that AAT membership retains its high standards. Read more about our disciplinary processes and tribunals.