Types of AAT licence

Do you need a licence?

If you’re looking to set up your own practice and offer accountancy and bookkeeping services to clients in the UK, you’ll need to apply for a licence. You’ll also need a licence if you’re working as either:

  • A sole practitioner, or
  • A partner, or
  • A director or principal with at least 5% shares belonging to you, your household or your family.

While virtually all AAT professional members who offer self-employed services fall under one of these categories, there are a few exemptions – check our licence requirements for full details.

What type of licence you need

We offer two types of licence, so you can apply for the one that’s suited to your qualifications and experience, and that covers the services you wish to offer.

You can apply to provide up to four services to clients as an AAT Licensed Bookkeeper, and up to 18 services as an AAT Licensed Accountant. AAT licensed members are not permitted to carry out statutory audits.

Service AAT Licensed Bookkeeper AAT Licensed Accountant
Financial accounts and accounts preparation for sole traders and partnerships
Computerised accountancy systems
Financial accounts and accounts preparation for statutory purposes  
Budgeting and forecasting  
Management accounting  
Personal income tax  
Business income tax  
Inheritance tax  
Capital gains tax  
Corporation tax  
Limited assurance engagement  
Independent examination  
Company secretarial services  
Internal audit  
Forensic accounting  

See full descriptions of each service

Benefits of your AAT licence

The AAT licence is more than a mark of professionalism and compliance. It also entitles you to a range of resources that will help you develop a successful business.

Getting started Running your business
  • Welcome guide and tailored advice on starting your business
  • Free and discounted events to help you build your business
  • Networking opportunities
  • Advice on marketing your business
  • Use of AAT licensed member logos
  • Feature in the AAT licensed member directory
  • Competitive Professional Indemnity Insurance rates
  • Anti-money laundering compliance and support
  • CPD and practice management resources
  • Free advice helplines
  • Online technical database for accounting-related issues
  • Industry updates and advice on running your business

Licence conditions

All AAT licensed members are required to comply with the conditions set out in AAT’s licensing policy. This includes maintaining adequate PII, maintaining continuity cover, compliance with the CPD policy, 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.