Transcription of Code of Professional Ethics - AAT
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Code of Professional Ethics - AAT
AAT is a registered charity. No. 1050724 code of Professional Ethics AAT is a registered charity. No. 1050724 2 Contents Foreword .. 3 4 Glossary of Terms .. 6 Part A. General Application of the code .. 11 Section 100. Introduction and code of fundamental principles .. 11 Section 110. Integrity .. 16 Section 120. Objectivity .. 17 Section 130. Professional competence and due care .. 18 Section 140. Confidentiality .. 19 Section 150. Professional behaviour .. 21 Section 160. Taxation .. 22 Part B. Licensed members .. 24 Section 200. Introduction .. 24 Section 210. Professional appointment .. 29 Section 220. Conflicts of interest .. 33 Section 225. Responding to Non-Compliance with Laws and Regulations .. 37 Section 230. Second opinions .. 44 Section 240. Fees and other types of remuneration .. 45 Section 250.
the professionalism of our members that we are so highly regarded. This is a benefit to us as an Association and to you as a member. To help our members maintain these standards and offer the highest levels of professional service at all times, we publish the AAT Code of …
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