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.

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. Download AAT's Code of Professional Ethics (PDF)​.

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.