Professional standards

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

Document Student Affiliate Bookkeeping member (AATQB) MAAT FMAAT Licensed Accountant  Licensed Bookkeeper
AAT Regulations 
Anti-money Laundering Whistleblowing policy
Appeals Regulations
Code of Professional Ethics
Code of Professional Ethics: Independence Provisions Relating to Review and Assurance Engagements
Disciplinary Regulations 
Health and Disability policy
Indicative Sanctions Guidance
Membership Criteria policy
Professional Conduct in Relation to Taxation 2019
Professional Standards Investigations policy
Publication policy
Reinstatement policy
Renewal policy
CPD policy  
Civil Sanctions policy    
Criminal Convictions policy    
Disciplinary Sanctions policy     
Insolvency policy    
Licence Exemption policy    
Licensing policy    
Licensing Regulations    
Client Care policy           
Clients' Money policy          
Continuity of Practice policy           
Professional Indemnity Insurance policy          

AAT Glossary

The AAT Glossary (PDF) provides definitions for the terms used in AAT's policies, regulations and guidance.

AAT's Code of Professional Ethics

This sets out our code of fundamental ethical principles with supporting guidance. The code is to help AAT members maintain our standards and offer the highest levels of professional service at all times.


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