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
- Disciplinary Regulations (PDF): sets out how AAT deals with complaints of misconduct by AAT members.
- 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.
- Disciplinary hearings policy (PDF): outlines the procedures when dealing with cases that have been referred for disciplinary hearing, including our guidelines on disclosure, instructing an expert witness and witness care.
- Reasonable Adjustments policy (PDF): explains how AAT considers and applies reasonable adjustments across its regulatory activities, ensuring that individuals are not placed at a substantial disadvantage and that public protection and confidence in the profession are maintained.
- Publications policy (PDF): AAT publishes disciplinary outcomes, licensing decisions and information about its disciplinary or licensing procedures concerning members. The Publications policy governs this process.
- Investigation of complaints policy (PDF): explains how we handle complaints about the conduct or services provided by AAT members.
- Indicative sanctions guidance (PDF): developed to promote consistency in decision making in relation to sanctions in cases of misconduct.
Make a complaint about an AAT member
Consent
AAT's Disciplinary Regulations provides for disposal of complaints by way of a consent order where it is in the public interest for us to to do so. A consent order is a formal disciplinary order that records when a member accepts their behaviour amounts to misconduct and agrees to a sanction by way of consent without the need for a referral to the Disciplinary Tribunal
We believe that discontinuing investigations by consent has the following advantages.
- It encourages professional insight and engagement with the disciplinary process by the member concerned.
- It avoids unnecessary and stressful Disciplinary Tribunal hearings for our members and witnesses.
- It enables cases to be concluded more quickly and efficiently, saving on costs for all parties.
We will only consider resolving a case by consent where the Investigations Team has conducted the appropriate level of investigation and/or enquiries, such that they are satisfied that there has been a failing and/or breach by the member and that there is a real prospect of a reasonable tribunal finding the allegation(s) proved. The sanctions available under the consent order process are the same as those available to a Disciplinary Tribunal and are set out in AAT's Indicative Sanctions Guidance.
If a member consents – either actively or passively – to the findings of the Investigations Team and a consent order is issued, there is no further right of appeal or reconsideration of the Investigations Team's decision.
- Active consent is where a member accepts their behaviour amounts to misconduct and agrees to a sanction by way of consent without the need for a referral to the Disciplinary Tribunal.
- Passive consent is where the member is assumed to have consented with an undertaking or sanction offered by the Professional Standards or Investigations Team, unless they explicitly state otherwise within the timescale provided.
Publication of decisions
Publishing our regulatory and disciplinary decisions wherever possible is an important contribution to ensuring that what we do is transparent. It informs the public and holds us accountable by enabling them to assess whether we are acting proportionately and consistently. We publish any decisions in accordance with AAT’s Publications policy (PDF).
We'll normally publish these on the Disciplinary outcomes and licensing and anti-money laundering decisions page. While we need to consider a member's right to a private life as well as the public interest, we publish their name and unique AAT ID number (to help identify the correct individual for due diligence purposes), along with the factual details of the case and the outcome. For any decision published in respect of a member who holds a practising licence or is supervised for anti-money laundering, their business name and details may also be published.
Timing and length of publication
We'll normally publish decisions promptly, but AAT retains the discretion to publish a decision or a partial decision at a later date. When we take action in respect of members in public practice, it is important to let the public know the firm is no longer regulated by AAT as soon as possible, so we aim to publish such decisions immediately following the intervention.
Decisions imposed will normally be removed from our website three years after publication except in cases where the finding results in expulsion or suspension of membership. These will remain on the website for the time period stipulated in the decision.
Appealing a regulatory or disciplinary decision
We try to ensure all applicants and members are treated fairly and consistently within our robust regulatory framework but recognise there are some instances where an individual might want to appeal a decision.
For guidance on our regulatory appeals process, please visit our regulatory appeals page.
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.
