Complaints about AAT members

Is the individual an AAT member?

You must be certain that your complaint concerns an AAT member. If you’re unsure and the person is offering accountancy and/or bookkeeping services please check our Licensed Member Directory. Alternatively call us on +44 (0)20 3735 2468 or email customersupport@aat.org.uk.

One year time limit

We will only consider complaints if they are raised within a year of the alleged issue occurring. If you make a complaint outside this period, there must be exceptional circumstances that you are able to explain to us.

Licensed member's internal complaint policy

Our licensed members must by law have an internal complaint policy. We will consider whether the licensed member has been given an opportunity to resolve a complaint before we intervene. This means that, wherever appropriate, you must give our licensed member an opportunity to resolve the matter through their own internal complaints procedures before you raise a complaint with AAT. 

If the licensed member does not satisfactorily resolve your grievance, you may lodge a complaint with us. When doing so, you must provide copies of all correspondence in connection with the complaint.

Criminal matters

If your problem relates to a criminal matter, you must first report it to the police (or other relevant authority) for investigation. If there are legal proceedings or other ongoing investigation you must advise us of this.

Financial redress

AAT acts in the public interest and as such we act for the benefit of the whole public, rather than for individual complainants or members. Making a complaint against a member is not a substitute for seeking compensation or other remedies through the courts. We cannot give you legal advice or provide redress for any monetary loss suffered. Therefore, if you believe you have a negligence claim against an AAT member, we recommend that you seek independent legal advice.

Matters we can consider

We can consider complaints arising from the services provided by licensed members where:

• there is evidence that the conduct was premeditated, repeated, systematic or dishonest
• the member abused a position of authority or trust
• a client's or other person's interests have been seriously compromised
• any victim of the conduct was vulnerable
• the conduct was motivated by any form of unfair discrimination
• there are grounds for believing that the conduct is likely to be continued or repeated
• the reputation of AAT or its membership has been damaged
• the Code of Professional Ethics (PDF) has been breached and the breach is not minor in nature.

Matters we cannot consider

We cannot consider complaints where the issue is one which AAT has no power to regulate or decide upon, for example:

• anonymous complaints that are not supported by independent evidence
• attempts to use the disciplinary process to support legal action
• disputes about fees
• breach of contract or civil disputes
• disputes between employers and employees
• the personal activities of the member unless they are of a serious nature and could amount to misconduct.

Civil matters

AAT will not investigate complaints relating to fee disputes as this is not a breach of our standards, guidance or regulations. AAT members are entitled to exercise their legal right to recover unpaid fees, for example via debt collection agencies or the small claims court.

Our complaints and disciplinary process should not be used to support legal or fee disputes, or any other matters that lie within the jurisdiction of the court. To ensure we discharge our public interest obligations in a manner which is proportionate, consistent and fair to all parties, any investigation will be adjourned if it is identified there is an ongoing civil dispute. If you have a civil dispute, we recommend you seek your own legal advice.

Please complete the complaint form.

Supporting evidence

All complaints must be supported by evidence of misconduct by a member. We will not investigate your complaint if you:

• do not provide documentary evidence in support of your complaint, or
• provide excessive documentation or hearsay evidence irrelevant to the complaint.

AAT aims to be transparent in its handling of complaints against members. This means all evidence and information will be disclosed to the member you are complaining about.

Please ensure you provide a full account of each issue you wish to be considered by AAT – as well as all relevant supporting evidence – when submitting your complaint. We will not consider complaints or evidence submitted in stages. Also, awaiting the outcome of one complaint before deciding whether to submit others would be contrary to the public interest and would amount to a misuse of our complaints process.

Help to make your complaint

Our complaint framework should not place anyone with a disability at a disadvantage. We have a duty to make reasonable adjustments to meet individual needs. If you are unable to submit your complaint using our online form, please contact the Professional Standards team on +44 (0)20 7397 3008 or email aatstandards@aat.org.uk.

If you have any other specific requirements, please contact us to discuss what you need. While we will do our best to accommodate any reasonable requests, the Professional Standards team must still ensure we discharge our public interest obligations in a manner which is reasonable, consistent, and fair to all parties, and will therefore require the same obligatory information/evidence to substantiate a complaint before taking it forward.

Any person or organisation has the right to raise concerns about the conduct of an AAT member, but it is in the public interest for AAT's resources to be used appropriately and efficiently, so valid complaints can be pursued.

We need to ensure that vexatious or repetitive complaints, or the behaviour of a minority of complainants, does not undermine our ability to progress these matters.

Our consultation with you

AAT will inform anyone who makes a complaint of the outcome.

We won't consult complainants about decisions to investigate a complaint or the outcome reached, or provide you any restricted information in respect of an investigation, such as case evidence, any correspondence we exchange with the member, investigation reports or written determinations.

Complainants do not have the right to be consulted about giving evidence or appearing before the Disciplinary Tribunal or Appeals Committee. 

Confidentiality

You should treat any information we provide during or after the review of your complaint as private and confidential and not pass it on to anyone else, or publish details on social media.

If you do this we may stop and close the case.

We'll also consider legal action where private and confidential information is shared or unsubstantiated claims are made in the public domain or to third parties.

Your interactions with AAT staff

We understand complainants may become frustrated or dissatisfied with our complaint procedures, and we'll try to assist and correspond in a timely and respectful manner, but AAT staff must be able to do their job effectively without being subject to unacceptable or unreasonable behaviour. We have a responsibility to protect staff from abuse and harassment, and to ensure a safe working environment.

We ask that you:

• act courteously towards AAT staff and not in a threatening or intimidating manner
• respond to requests for information in a timely manner
• communicate your concerns clearly and factually
• don't make unnecessary demands on the time or resources of our Professional Standards team through lengthy and/or overly frequent communications that provide no further information or evidence
• where you've been advised there's no merit to a complaint and want a different outcome, don't make unjustified complaints about the investigating Professional Standards Officer, or demand the escalation of your concerns to senior managers without good reason
• don't raise vexatious or repetitive complaints with the intent to cause provocation and concern for the member. 

Examples of unacceptable and unreasonable behaviour

This can be in any form, including written, telephone, or physical conduct and may be either through direct or implied actions. Although not an exhaustive list, it might include:

• disparaging comments based on race, religion, sexual orientation, gender, age, disability or another protected characteristic
• rudeness, including abusive, disrespectful or foul language
• intimidation: threatening, harassing, or coercive behaviour
• irrational behaviour, such as frequently contacting AAT staff, or repeatedly making persistent or unreasonable demands on their time due to a refusal to accept the outcome.

Escalation

If a complainant's behaviour becomes unacceptable or unreasonable, and affects AAT staff's ability to work effectively, or their health and wellbeing, we may need to impose restrictions on the complainant.

Any instances of the examples above will be dealt with initially through a warning from the Professional Standards Officer, if necessary.

If the behaviour continues, the matter may be escalated to senior management and steps taken to manage how AAT staff continue to communicate with you and in what way.

We will write to confirm receipt of your complaint and then carry out an assessment to determine whether there are grounds for us to consider the complaint under the Investigation of Complaints policy (PDF).

This assessment will involve making enquiries with the member or third parties (where applicable). Where necessary we may also ask you to provide additional information.

Once the assessment is concluded we will either:

• inform you we are unable to intervene and explain why, or
• warn the member and counsel them on future conduct, or
• take disciplinary action against the member.

If disciplinary action is taken we will keep you apprised of the disciplinary proceedings and the outcome of your complaint.

If the matter is referred to the Disciplinary Tribunal, you might be asked to attend the hearing to appear as a witness.

We aim to conclude cases between six and 12 months, but this very much depends on the complexity of the complaint and whether the matter needs to be referred to the Disciplinary Tribunal for a determination.

If a member has breached our Code of Professional Ethics we'll take disciplinary action where necessary to ensure that AAT membership retains its high standards.

Read more about our:

• disciplinary outcomes
• upcoming tribunals.