Employment, CPD, Insurance and Records
Members in employment, competence, CPD, professional indemnity, electronic data and promotional conduct.
How to study the ATT Qualification
Use Finance Act 2025 for the 2026 tax papers, complete the three foundational CBEs early, apply professional ethics throughout and concentrate option practice on the one paper you will enter.
Core concepts
Concept 1
Professional obligations apply to members in practice, commerce, industry and other employment.
Exam cue: Identify the member's role and employing context.
Concept 2
Competence requires relevant continuing professional development and appropriate consultation.
Exam cue: Recognise a competence gap and choose training, consultation or refusal.
Concept 3
Records, data security, insurance and publicity support accountable professional practice.
Exam cue: Protect records and communications throughout their lifecycle.
Risk pitfalls and guardrails
Assuming an employer instruction overrides professional duties.
Guardrail: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Accepting work outside competence without support.
Guardrail: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Making promotional claims that cannot be substantiated.
Guardrail: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Memory anchors
Employment
Professional duties continue when acting as an employee.
CPD
Maintain and evidence competence relevant to current work.
Consult
Seek suitable expertise where knowledge is insufficient.
PII
Maintain required professional indemnity protection in practice.
Data record
Create, secure, retain and dispose of records lawfully.
Checkpoint rule
Do the check-up only after you can summarize each concept in one sentence and identify one dangerous pitfall from memory.
Knowledge Check (after reading)
Short check-up to confirm understanding of this module.
Check-up Questions
An employed ATT member is told that professional standards apply only to partners. Is that correct?
A member's role changes from payroll to complex international tax. What CPD response is appropriate?
Answer all questions to submit.
Next step personalized recommendations
Continue learning
Move forward only after this module is stable.
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