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 high standards of competence and professional conduct from all of its members. Every AAT member must adhere to our Code of Professional Ethics.

Bye-laws, policies and documentation

Document Student Affiliate Associate member MAAT FMAAT Licensed accountant  Licensed bookkeeper
Code of Professional Ethics
Code of Professional Ethics: Independence provisions relating to review and assurance engagements
Professional Conduct in Relation to Taxation 2019
AAT Regulations 
Disciplinary Regulations 
Anti-money laundering whistleblowing policy
Criminal convictions policy        
Insolvency policy    
Disciplinary sanctions policy     
Civil sanctions policy        
CPD policy    
Membership criteria policy
Reinstatement policy
Renewal policy
Professional standards investigations policy
Licensing Regulations      
Licensing policy          
Licence exemption policy          
Professional indemnity insurance policy          
Clients' money policy          
Client care policy           
Continuity of practice policy           
Appeals Regulations  
Indicative sanctions guidance      
Health and disability policy  
Publication 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 here.