Appointing an alternate

Professional Rules and Practice Guidelines of the CIOT and ATT recommend that a member who is a sole practitioner should make suitable arrangements to ensure that their practice can continue to be carried on in the event of their illness, temporary or permanent incapacity, or death. 

A specimen form of agreement for use by a member of the CIOT or ATT who wishes to appoint an alternate to act in relation to the member’s practice in the events envisaged above is in the document below as Appendix 1. The specimen agreement has been kept short and simple and is designed to provide a framework which members can use when appointing an alternate. 

Appointing an Alternate