What constitutes an authorized disclosure by AAT members?

An authorized disclosure by AAT members is defined as sharing information with the National Crime Agency (NCA) in the context of having acted upon information relating to an error. This means that if a member discovers a potential issue that could involve criminal activity, such as tax evasion, they are expected to disclose this information to the NCA as part of their responsibilities to report suspicious activity lawfully.

This practice ensures that disclosures are made within the framework of legal obligations and maintain the public and professional standards expected from AAT members. It emphasizes the importance of being proactive and responsible in dealing with potential misconduct while ensuring that disclosures are justifiable and based on the evidence of wrongdoing.

The other choices do not accurately reflect the conditions under which an authorized disclosure must occur. Reporting errors to HMRC can be part of normal compliance but does not constitute disclosure to the NCA. Making unauthorized reports contradicts the established protocols for handling sensitive information, while refusing to report errors would go against the duty of care AAT members owe to uphold ethical standards in their profession.