Professional ethics
Understand how to comply with our Code of Professional Ethics.
Your requirements
Read our "fit and proper" requirements for professional and licensed membership.
AAT licensing
You need a valid AAT licence to offer bookkeeping or accounting services to clients.
Anti-money laundering
Understand your responsibilities as an AAT licensed member.
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
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. We will consider arranging for any of the following published documents to be provided in an alternative format if requested by way of a reasonable adjustment within the meaning of AAT’s Health and Disability policy.
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.
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
If you have concerns about the conduct of an AAT member you can make a complaint to AAT's Professional Standards team.
