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, which is available on request.

The complaints and disciplinary process

• Disciplinary Regulations (PDF): set out how AAT deals with complaints of misconduct by AAT members.
• Investigation of complaints policy (PDF) [LINK TBC]: explains how we handle complaints about the conduct or services provided by AAT members.
• Disclosure policy (PDF): explains how the disclosure of documents in disciplinary proceedings are managed.
• Health and Disability policy for members (PDF): explains how AAT may take action on complaints concerning the health of members where their conduct or competence causes a risk to the public or to the reputation of AAT and its membership.
• Indicative sanctions guidance (PDF): developed to promote consistency in decision making in relation to sanctions in cases of misconduct.
• Instruction of experts policy (PDF): explains the selection terms for instructing an expert witness to provide opinion evidence on issues arising in a complaint of misconduct.
• Protected Characteristics policy (PDF): explains how AAT considers and respects the individual differences of our members where their professional conduct, and ongoing suitability to hold membership, causes a risk to the public or to the reputation of AAT and its membership.
• Witness care and expenses policy (PDF): is designed to ensure that all witnesses are fully supported throughout the disciplinary hearing process and that we make the most cost-efficient use of members' fees.

Make a complaint about an AAT member

Decisions and appeals

• 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.
• Appeals Regulations (PDF): detail how AAT members or applicants may appeal a decision of the membership assessor, Investigations team or disciplinary tribunal.

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.