Standards and requirements

We ensure that all AAT members behave professionally and ethically, comply with AAT regulations and relevant legislation, and keep their skills up to date.

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.

Professional standards: what we expect of our members

Professional standards: 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 (PDF).

Regulations, policies, bye-laws and guidance

This lists our professional standards documents in PDF and shows the members they're relevant to.

AAT Glossary

AAT Glossary

The AAT Glossary (PDF) provides definitions for the terms used in AAT's policies, regulations and guidance.

AAT disciplinary processes and tribunals

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

AAT disciplinary outcomes

AAT disciplinary outcomes

Allegations of misconduct against AAT members are investigated using our disciplinary process.

Read the outcomes of our investigations where member misconduct was found.

Complaints about AAT members

Complaints about AAT members

If you have concerns about the conduct of an AAT member you can make a complaint to AAT's Professional Standards team.