AAT Complaints & Disciplinary Proceedings
Our professional disciplinary lawyers have experience of defending accountants before the Association of Accounting Technicians (AAT) in relation to allegations of misconduct against AAT members. The AAT’s stated aim is to ensure that members behave ethically and professionally, as measured against the standards set out in the AAT’s Code of Professional Ethics. The AAT receives a variety of complaints against its members, but will only seek to investigate issues that genuinely relate to a member’s misconduct. The AAT’s stated aim is to ensure that members behave ethically and professionally, as measured against the standards set out in the AAT’s Code of Professional Ethics. The AAT receives a variety of complaints against its members, but will only seek to investigate issues that genuinely relate to a member’s misconduct.
Consent
AAT provides for the disposal of complaints by way of a consent order where it is in the public interest to do so. This 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 referral to a Disciplinary Tribunal.
Our defence lawyers can provide expert advice on disposal by consent order; further, we can make written representations to the AAT on this basis.
Referral to the AAT Disciplinary Tribunal
The AAT will refer AAT members to the Disciplinary Tribunal if the Investigations Team are satisfied that the evidence is strong enough to objectively provide a realistic prospect that the member will be found guilty of misconduct, unless it is considered not to be in the public interest to refer the member.
Referrals to the disciplinary tribunal are more likely where the following issues exist;
- An abuse of a position of trust or authority;
- Discrimination;
- Likelihood of repetition;
- Clients’ interests have been seriously compromised;
- Dishonesty;
- Financial loss.
Referrals to the disciplinary tribunal are less likely when the following issues exist:
- Misconduct related to a genuine mistake or misunderstanding;
- The member has relevant health issues;
- The member is no longer practising;
- Full co-operation is given to the AAT and prompt redress offered to any relevant clients.
Publication of decisions
The AAT publish their regulatory and disciplinary decisions; they usually publish these on their website and in the ‘Accounting Technician’ Magazine. Disciplinary decisions or sanctions imposed under the Disciplinary Regulations will be removed from AAT’s website three years after publication, except in cases where the finding results in expulsion or suspension of membership. Any expulsions or suspensions will remain on the website for the time period stipulated in the disciplinary decision.
The AAT do consider various factors which support a decision not to publish. Our expert lawyers can provide detailed advice on the publication of decisions and make representations regarding this issue either in writing or before a Disciplinary Tribunal.
Contact UsRepresentation before the AAT Disciplinary Tribunal
Our experienced team of lawyers can represent AAT members before the AAT’s Disciplinary Tribunal.
The tribunal will hear submissions and evidence from both Professional Standards and the AAT member and their lawyer. The tribunal will then make any factual findings about the allegations. Having decided on the facts, the tribunal will decide whether the facts amount to misconduct.
If misconduct is found, the tribunal will hear representations from both sides and will then decide which of the following sanctions to impose:
- Expulsion from the AAT;
- Declared ineligible to hold fellow membership status
- Removal of fellow member status
- Be declared unfit to hold associate and/or full membership
- Suspension of membership;
- Specific conditions imposed upon the member’s license;
- Fine (maximum of up to £10,000) – imposed alone or with another sanction;
- Severe Reprimand
- Reprimand and/or warning;
- Require a member to seek advice over future conduct;
- No further action.
The Tribunal will also decide whether the AAT member should have to pay the AAT’s costs, subject to the current maximum of £15,000.
When deciding on the most appropriate sanction, in our experience, the tribunal will always consider issues such as remorse, remediation, insight, personal factors and the member’s previous good character. It is important for the mitigation on behalf of the accountant to address each of these issues.
Appealing the decision
An AAT member can appeal against a decision made by the Disciplinary Tribunal, but any such appeal must be lodged within 14 days of the member being served with the written notice of the decision. The timescale for obtaining advice about an appeal is therefore very tight. It is important to contact us as soon as possible to secure expert advice and assistance on the appeal within the time.
We can provide you with practical and straightforward advice on your prospects of success in bringing an appeal against a decision of the AAT Disciplinary Tribunal, as well as offer legal representation in an appeal.
What we do
Our solicitors can support you at every stage of the AAT disciplinary process. Our services include:
– Advice and guidance throughout an investigation;
– Preparing and submitting written representations to AAT on your behalf in response to the AAT’s investigation.
– Advice on disposal of the case by way of a consent order and making representations on this basis to AAT.
– Defending you in an AAT disciplinary hearing if necessary;
– Provision of advice and representation, where necessary, in an appeals process.
If this isn’t exactly what you’re looking for, our other accountancy law services include:
– Solicitors for accountants
– ICAEW disciplinary services
– ACCA disciplinary services
– CIMA disciplinary services
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