The Association of Accounting Technicians (AAT) sits at technician level: full members use MAAT (FMAAT for fellows), and AAT is a common first step into the profession or into SME practice. AAT runs a licensing regime — to be an AAT Licensed Accountant you must be a full member (MAAT) — and all licensed members appear on a public “Find an AAT Licensed Accountant or Bookkeeper” directory, which regulators also use to check anti-money-laundering supervision. Licensed members must demonstrate technical competence, meet practice-assurance standards, be “fit and proper” and hold professional indemnity insurance. The key boundary: AAT Licensed Accountants and Bookkeepers may offer a defined list of non-audit services but are not permitted to carry out statutory audits. Treat the AAT licence as a distinct credential from chartered membership.
Sources & verification
- AAT is the professional body for accounting technicians; full membership uses the MAAT designation and is the prerequisite for becoming an AAT Licensed Accountant — source, verified 2026-06-10
- AAT licensed members run regulated practices for non-audit work, appear on the public 'Find an AAT Licensed Accountant or Bookkeeper' directory, must hold professional indemnity insurance and be fit and proper, and are not permitted to carry out statutory audits — source, verified 2026-06-10
Verified reference information — not professional, medical, legal or careers advice. Regulations change; always check the cited primary source before relying on it.