Disciplinary processes and tribunals

AAT investigates complaints of misconduct against our members in our mission to protect the public, maintain confidence in the accountancy profession and uphold the high standards of professional and ethical behaviour we expect from our membership. Depending on the circumstances, we may resolve cases informally or where there is evidence of misconduct we may investigate in accordance with our Disciplinary Regulations.

We define misconduct as "a member committing any act or omission that falls short of the standards reasonably expected, including but not limited to those matters listed in the Code of Professional Ethics, which brings, or is likely to bring, discredit to the member, the accountancy profession, or AAT".

A disciplinary investigation may result in sanctions, including monetary fines, being imposed to act as both a warning to the member to remedy their behaviour moving forward but also to deter other members, and our supervised firms, from conducting themselves in the same way. Sanctions are not intended to be punitive although may have a punitive effect.

We investigate complaints we receive in accordance with the Professional Standards Handbook (PDF).

The complaints and disciplinary process

Make a complaint about an AAT member

Decisions and appeals

  • Appeals Regulations (PDF): detail how AAT members or applicants may appeal a decision of the membership assessor, Investigations team or disciplinary tribunal.
  • Delegated Powers policy (PDF): This policy sets out the terms upon which Professional Standards may use the powers of authority afforded to them to make decisions in certain circumstances
  • Publication policy (PDF): AAT publishes disciplinary outcomes, licensing decisions and information about its disciplinary or licensing procedures concerning members. The Publication policy governs this process.

Disciplinary tribunals and appeals hearings

Disciplinary cases may be referred to a disciplinary tribunal for a formal hearing. Disciplinary tribunal hearings are held in public and the following details will be published seven days before the hearing:

  • the member’s name
  • the allegation
  • the date, time and place of the hearing.

Anyone wishing to attend the hearing must contact the Professional Standards team in order to book a place. Telephone +44 (0)20 7397 3008 or email aatstandards@aat.org.uk.

Upcoming tribunals

There are no tribunals upcoming.

See the active sanctions on AAT members
See the active sanctions on AAT members

See the current lists of disciplinary outcomes, upcoming tribunals, and licence terminations and suspensions.

Join the AAT Discipline and Conduct Panel
Join the AAT Discipline and Conduct Panel

We're looking for volunteer MAATs and FMAATs to help the Professional Standards team decide on disciplinary cases.