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 high standards of competence and professional conduct from all of its members. Every AAT member must adhere to our Code of Professional Ethics.
By-laws, policies and documentation
|Document||Student/Affiliate||Associate member||MAAT/FMAAT||Licensed member|
|Professional Conduct in Relation to Taxation 2017||✔||✔||✔||✔|
|Code of Professional Ethics: Independence provisions relating to review and assurance engagements||✔||✔||✔||✔|
|Criminal convictions policy||✔||✔||✔||✔|
|Disciplinary sanctions policy||✔||✔||✔||✔|
|Civil sanctions policy||✔||✔||✔||✔|
|Membership criteria policy||✔||✔||✔||✔|
|Professional standards investigations policy||✔||✔||✔||✔|
|Health and disability policy||✔||✔||✔||✔|
|Indicative sanctions guidance||✔||✔||✔||✔|
|Professional indemnity insurance policy||✔|
|Licence exemption policy||✔|
|Clients' money policy||✔|
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 here.