Having watched a recent AAT production - 

Now these one or two things are not AAT specific, relevant to anyone of us regardless of member body.

Notable issues found during compliance visits by ICAEW staff;

Incorrect disclosures, missing disclosures upon company accounts - Remedies include; Make a check list of what should be included. I imagine similar to how a pilot would upon readying for a landing. Do NOT rely on software alone.

Hopefully no BKN member would be without MLR; aside from possible expulsion from your member body at best - at worst well, get a lawyer.

An interesting one - If you get kickbacks from cloud software, this should / must be included within your letter of engagement to make your client aware you are receiving commission off of their back.

- Again it is important to have a letter of engagement in place - also, always request professional clearance from the previous accountant / bookkeeper. If no response is received, "Offer to inform the accountant's awarding body"

There have been a couple of issues whereby one or two accountants/bookkeepers have not received clearance to file a tax return from the client before hitting 'go' - Always get clearance.

I thought this point was interesting;

"Is it ok to regard an email stating the tax return (example) is good to go" from client as an oppose to a hard copy signature?

Yes

BUT....

Check with your insurance to make sure this is ok..

Now I'd always thought this was ok without thinking to even ask the PII company.

I'm sure not all insurance companies try to wriggle out of every claim.................Just something to check out.

Just a few things to think about / check out..