Accountant

The Association of Accountancy Technician

What is the Association of Accountancy Technician (AAT)?

This association ensures that all AAT members:

• Behave professionally and ethically;
• Comply with AAT regulations and relevant legislation; and
• Keep their skills and competence up to date.

It is also responsible for investigating complaints and misconduct allegations against its members.

What can the Association of Accountancy Technician (AAT) do if there is an allegation of wrong-doing?

If you are notified of a complaint, it likely the ATT will gather information/ evidence relating to this. Depending on the circumstances, AAT may resolve these complaints informally or take disciplinary action.

The conduct of a member will be referred to the Disciplinary Tribunal only if two tests are passed:

The Evidential Test:

Essentially, the investigating team must be satisfied that there is enough evidence to provide a “realistic prospect” that the member will be found guilty of misconduct, taking into account what the member’s case in response may be and how that is likely to affect Professional Standards’ case; and

The Public Interest Test:

A case will normally be referred to the Disciplinary Tribunal if a referral of a complaint of misconduct is likely to result in the Disciplinary Tribunal imposing a sanction greater than a reprimand and/or warning, unless it is not in the public interest to do so.

What are the sanctions that can be brought by the Professional Conduct Committee (PCC) and Health Committee (HC)?

If an AAT member is found to have acted in an unprofessional manner, then ATT can impose a sanction against that person. Types of sanctions that can be brought are as follows:

• Making a member seek advice over future conduct;
• Giving a Reprimand and/or warning;
• A fine not exceeding a maximum figure as the Council might set from time to time;
• Impose specific conditions on a licence (those holding a licence only);
• Be debarred from sitting AAT’s assessments for a period as shall be determined (students only);
• Removal of fellow member status;
• Suspension of membership;
• Withdrawal of student membership (students only);
• Be declared unfit to become a full member (students, affiliates, associate members only); and
• Expulsion.

What should I do if the Association of Accountancy Technician (AAT) bring proceedings/ allegations against me?

If proceedings are brought against you, you should do as follows:

• Request a copy of the findings/ evidence used against you;
• Seek legal advice prior to responding to any decision;
• If you require an extension of time to respond to the allegations request this as soon as possible, and cite reasons for the delay;
• Gather evidence to support your case, and provide this to your legal representative for proof-reading and consolidation. This could be in the form of:

a)  Correspondence;

b)  Professional notes;

c)  Review meetings, regarding you practice; and

d)  Training sessions you have attended, regarding any areas of concern raised.

• Speak to possible witnesses that can support your professional conduct, and character.

What is the Code of Conduct for the Association of Accountancy Technician (AAT)?

In developing its policies the Association of Accountancy Technician (AAT) refers to the principles of good regulation:

• Proportionality;
• Accountability;
• Consistency;
• Transparency; and
• Targeting.

How can Duncan Lewis help me if the Association of Accountancy Technician (AAT) brings proceedings against me?

Duncan Lewis Regulatory Fitness to Practice solicitors have a breadth of experience in representing professionals registered with regulatory bodies who are undergoing fitness to practice proceedings. Our solicitors have in depth knowledge of the AAT Articles of Association and guidance with which all members of AAT must comply. This includes:

• Code of Professional Ethics
• AAT Regulations 2016
• Disciplinary Regulations
• Licensing Regulations

If you are a Accountancy Technician who has any professional regulation queries, or has had their fitness to practice questioned, call Duncan Lewis Regulatory Fitness to Practice solicitors on 0333 772 04 09.