Become an AAT licensed member

Be your own boss with AAT

AAT regulates and supports members to run their own business providing accountancy and bookkeeping services to clients.

If you are an associate, full or fellow AAT member and want provide self-employed bookkeeping or accountancy services to the public in the UK, Channel Islands or Isle of Man then you must hold a valid AAT licence. Find out more about the services covered by an AAT licence. You do not need a licence to provide services on a voluntary basis. 

How to apply for an AAT licence

 

What can AAT licensed members do?

AAT awards licences to members according to their qualifications, experience and CPD.

AAT Licensed Bookkeeper

As an associate (AATQB), full (MAAT) or fellow (FMAAT) member you can apply to become an AAT Licensed Bookkeeper approved to offer the following services:

  • Bookkeeping
  • Financial accounts and accounts preparation for sole traders
  • VAT
  • Computerised accountancy systems
 

AAT Licensed Accountant

As a full (MAAT) or fellow (FMAAT) member you can apply to be an AAT Licensed Accountant and offer an additional 14 services:

  • Financial accounts and accounts preparation for statutory purposes
  • Budgeting and forecasting
  • Management accounting
  • Payroll
  • Personal income tax
  • Business income tax
  • Corporation tax
  • Capital gains tax
  • Inheritance tax
  • Company secretarial services
  • Independent examination
  • Internal Audit
  • Limited assurance engagement
  • Forensic accounting

Licensed members are not permitted to carry out statutory audits - to find out whether clients need a statutory audit please refer to our audit threshold guidance.

You need to decide which services you would like your licence to cover and be able to provide evidence of your competence in these areas.

Licence fees

There are annual licence and anti-money laundering (AML) supervision fees (if AAT is your AML supervisor) in addition to your annual membership fee. If your income from providing self-employed work is below £7,000 you are eligible for reduced licence and AML fees. Details of the current fees can be found at aat.org.uk/fees

Licence exemptions

You are exempt from holding an AAT licence if you are licensed by another approved accounting body. For details please refer to the Licence Exemption policy (PDF).

Licence conditions

All AAT licensed members are required to adhere to conditions as set out in the Licensing policy (PDF). This includes maintaining adequate PII, maintaining continuity cover, compliance with the CPD policy (PDF), compliance with money laundering legislation and completing an annual renewal. Additionally licensed members must ensure they only undertake work which they are approved to offer.

 

We're here to help

If you have any questions about becoming a licensed member, speak to one of our helpful advisors on +44(0)20 3735 2434. Our lines are open Monday to Thursday 09.00-20.00 and Friday 09.00-17.00 UK time. Or you can email us at customersupport@aat.org.uk.