The AAT is a professional body supporting people who work in accounting or accounting-related work, eg in accountants' offices, industry, commerce or government agencies. Set up in 1980, it now has over 120,000 members and has expanded its qualifications and branch network to 90 countries.

The branches are run in the same way as they are in the UK, with volunteers giving up their time to support other AAT members in their professional development. CIPFA, ICAEW, CIMA and ICAS have continued to support the AAT. These bodies recognise the skill and aptitude of AAT qualified people by offering them attractive opportunities for further progression. City of Glasgow College offers the following courses from the AAT: