The CIOT and the ATT aim to make members’ integrity and excellence of advice synonymous with the CIOT and ATT qualifications. Much of the work in connection with professional standards is carried out by the joint Standards Committee.
Part of the role of the Standards Committee is to ensure that the CIOT and ATT’s professional standards are fair, reasonable and relevant and that practical guidance is given to members to help them uphold the professional standards required of members and students.
Professional Rules and Practice Guidelines
The Professional_Rules_and Practice_Guidelines_(PDF) are reviewed and updated on a regular basis to take account of changes in professional practices and member feedback.
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Further guidance is set out below.
Professional Conduct in relation to Taxation (PDF)
This was developed in conjunction with ACCA, ICAEW, ICAS and IIT and provides guidance for members on dealings with the tax authorities.
The Institute of Chartered Accountants in England & Wales was incorporated by Royal_Charter (PDF) in May 1880 following the coming together of six local societies of accountants in London, Liverpool, Manchester and Sheffield. The Institute received a Supplemental Charter in 1948. As a Chartered body, the Institute operates primarily in the public interest
The Institute is the largest professional accountancy body in Europe with 130,000 members running and advising businesses across all economic sectors. Widely respected as an expert commentator on business and industry issues, the ICAEW spans 162 countries and counts the majority of the FTSE CEOs and FDs as members. Over 15,000 members live and work outside the UK. The Institute also has some 9,000 students.
The Institute's qualification is recognised around the world as a prestigious professional business qualification. Members of the Institute are entitled to the description Chartered Accountant and to the designatory letters ACA or FCA.
The Institute undertakes or facilitates a wide range of professional activities including education and training of students, continuing professional development for members, maintenance of professional and ethical standards, cutting-edge work on technical accounting issues, and provision of advice and services to members.
The Institute is the largest member of the Consultative Committee of Accountancy Bodies (CCAB), a grouping of the UK's six professional accountancy bodies, and has a significant representational role with Government, the European Commission and influential world-wide bodies.
