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.

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
Appeals Regulations
Licensing Regulations     
Criminal convictions policy
Insolvency policy
Disciplinary sanctions policy 
Civil sanctions policy
CPD policy  
Membership criteria policy
Reinstatement policy
Renewal policy
Professional standards investigations policy
Health and disability policy
Indicative sanctions guidance
Publication policy
Licensing policy      
Professional indemnity insurance policy      
Licence exemption policy      
Clients' money 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.