AIA (Association of International Accountants)
The Professional Body
The Association of International Accountants (AIA) was established in 1928 and has developed to become an internationally renowned professional examining and membership body, representing members in more than 85 countries worldwide. AIA members work throughout the full spectrum of accountancy, audit, finance, business and economics.
What is the qualification?
The AIA qualification comprises 16 papers arranged in three levels: Foundation, Professional Level I and Professional Level II. The papers within each of the levels are designed and arranged to enable students to follow a smooth and logical progression from an introduction to the subject to a high-level final professional examination. The qualification uses entirely International Financial Reporting Standards and international accounting terminology.
Examinations are conducted in May and November of each year in numerous locations worldwide. Each exam lasts three hours and all exams are conducted in English. Students are awarded a certificate on completion of each of the three levels of the qualification.
Who is the qualification for?
The AIA qualification is suitable for anyone who plans a career in the field of accountancy or auditing. The qualification develops accounting and financial skills through the sequence of the exam papers, so that by the time of qualification the student has studied all the relevant key topic areas. The AIA is one of the bodies recognised under the terms of Companies Act 2006 to license auditors to practise in the UK.
Entry requirements
In order to register as an AIA student, you need to have:
- Two A levels and three GCSEs (including English and Mathematics) or the overseas equivalent; or
- A degree in any discipline; or
- Three years' relevant work experience in the accountancy profession.
SHORT OUTLINE OF THE SYLLABUS
The syllabus is divided into three levels and comprises these papers:
Foundation level
- Financial Accounting 1
- Business Economics
- Management Accounting 1
- Law
- Auditing and Taxation
- Information Processing
Completion of the Foundation papers entitles the student to the Certificate in Accounting.
Professional Level 1
- Auditing
- Company Law
- Management Information
- Business Management
- Financial Accounting 2
- Management Accounting 2
Completion of the Professional Level 1 papers entitles the student to the Advanced Diploma in Accounting.
Professional Level 2
- Financial Accounting 3
- Financial Management
- Professional Practice (Auditing)
- Taxation and Tax Planning
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