If you are carrying on a business in the tax and accountancy sector you or your firm must be supervised. In essence this means sole practitioners and principals in partnerships/limited liability partnerships and companies operating in that sector. For you or your firm to be supervised by the ATT or CIOT at least one principal in your business must be a member of the ATT or CIOT. (Principal for these purposes means sole practitioner, equity partner, member of an LLP or company director at Companies House).
Further information is included on these pages covering how to register and how to meet the requirements of the regulations. If you have a query and cannot find the answer please standards [at] att.org.uk (contact us).