MEMBER COMPLAINTS AND DISCIPLINE
The Association of Accounting Technicians Australia (AAT Australia) is an accounting paraprofessional member body which sets professional and ethical requirements for its Members.
The power of AAT Australia to set standards and to enforce their observance is set out in the AAT Australia's Constitution and By-laws. Professional and ethical standards by which all AAT Australia members are bound are determined by the AAT Australia Board of Directors. In addition registered BAS agent Members are subject to the Code of Professional Standards outlined in the Tax Agent services Act 2009.
AAT Australia requires all Members to conduct themselves and their professional activities at the highest level of professionalism. Members in their professional capacity represent not only themselves but the integrity of AAT Australia and all other AAT Australia members.
The AAT Australia Constitution, By-laws, standards and ethical requirements can be found here.
Integrity, professionalism and ethical standards are the hallmarks of being a paraprofessional accountant. However, from time to time allegations are made against Members who, in the judgement of the complainant have not adhered to those expectations. Our investigation and discipline process is designed to provide an aggrieved party the opportunity to have a complaint investigated. It is also important that the process also functions to protect AAT Australia Members from vexatious claims and absolve them of claims that are found to be without foundation.
Each complaint will be investigated and where a member's behaviour is determined to be less than professional, appropriate action will be taken.
Our investigation process is not a legal process. It is an internal process to determine whether a member has breached any of our professional and/or ethical requirements for continued membership. Our process deals with complaints relating to professional standards only, not commercial disputes.