Hybrid and distance working review

The majority of AAT members have reported few significant changes in their business practices, including their location of work as a result of the Covid-19 pandemic.

Many AAT licensed members are self-employed sole traders, with no or few employed staff, and had already adopted home working practices prior to the pandemic. The overwhelming majority continue to work in this way.

Some AAT licensed members who did not work from home previously have reported an increase in home working since the pandemic. Others who employ more staff have seen the greatest shift towards more flexible hybrid working practices, with a 60:40 office to home ratio being a commonly reported balance.

We have found little evidence amongst AAT members that post-pandemic working practices have been impacted by any specific factors such as seniority of staff or personal circumstances.

Given the nature of the accountancy profession, the pandemic did not give rise to any significant changes in business practices or procedures within the profession. As with many other occupations, AAT members have reported carrying out health and safety assessments and avoiding close personal contact with clients and colleagues, with online meetings becoming the norm in most cases.