The Members’ Logo may be used by:
1. a sole practitioner who is a member of the ATT.
2. a member of the ATT who is not a principal in a Firm but only on their personal business card and email signature
3. a Firm where:
a) at least 50% of the principals of the firm who are primarily engaged in the provision of tax consultancy and/or tax compliance services are ATT members; or,
b) at least 50% of the voting rights are held by ATT members.
Subject to the ATT principals giving an undertaking that the Firm will comply with the ATT's professional rules and ethical standards. The ATT member principals will be held accountable by the ATT for their Firm’s professional behaviour. In the case of a complaint against the Firm the ATT member principals may be referred to The Taxation Disciplinary Board.
Eligibility is however contingent upon all Principals that are members continuing compliance with the professional and ethical standards required of ATTs and you must all be up to date with your subscription payments, Annual Returns, AML Supervision and other membership obligations.