The Association of International Accountants (AIA)

AIA was founded in the UK in 1928 as a global accountancy body and now provides qualifications and services for over 7,000 Members and 8,500 Students, Graduates and Affiliates in over 85 countries worldwide.
AIAis recognised by the UK Government as a Recognised Qualifying Body for statutory auditors under the Companies Act 2006, as a Prescribed Body under the Companies (Auditing and Accounting) Act 2003 in the Republic of Ireland, andmembers qualified as a statutory auditor and registered with a Recognised Supervisory Body (RSB) are able to seek registration as a statutory auditor across the European Union. In the UK, AIA also has supervisory status for its members in the Money Laundering Regulations 2007 and has recognition to operate in the Qualifications and Credit Framework (QCF) as an Awarding Body. The AIA professional qualification is currently recognised in over 30 countries worldwide.
AIA exams are held twice a year around the world and are split into three blocks, each of which build on the knowledge and skills achieved in the previous level. The exams are based on International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA), complemented by a range of variant papers applicable to local tax and company law in key jurisdictions.
Successful completion of the exams and three year’s relevant work experience is required before qualification to full membership. AIA members are equipped with the relevant skills to explore a wide range of career options and are part of a growing network of professionals who hold key positions in multinationals, SMEs, private practice and the public sector across the globe.
AIA members use the designatory letters FAIA, as a Fellow and AAIA as an Associate.
AIA is an awarding body in the Qualifications and Credit Framework (QCF) and offers nineteen Accountancy and Finance units within the Register of Regulated Qualifications.
These units can be taken on their own, or combined towards achieving three different accountancy qualifications, and ultimately, the AIA Professional Accountancy Qualification:

  • AIA Level 5 Certificate in Accountancy (QCF)
  • AIA Level 6 Diploma in Accountancy (QCF)
  • AIA Level 7 Diploma in Professional Accountancy (QCF)


Level 5 Certificate in Accountancy 600/4633/8 5 36
1 Applying Financial Accounting Theory to Practical Situations K/503/6994 5 8
2 Business Economics M/503/6995 5 3
3 Management Accounting T/503/6996 5 6
4 Principles of Law for Accountants Y/503/6991 4 5
5 Theory and Application of the Principles of Audit A/503/6997 5 5
6 Application of the Underlying Principles of Personal and Business Tax F/503/6998 5 5
7 Principles of Statistical Sources and Data Collection D/503/6992 4 2
8 Business Information Processing H/503/6993 4 2
Level 6 Diploma in Accountancy 600/4634/X 6 65
9 Managing Internal and External Audit Procedures M/503/7001 6 11
10 The Application of Company Law in Financial Settings T/503/7002 6 10
11 Analytical Skills for Business J/503/6999 5 5
12 Designing a Management Information System K/503/7000 5 5
13 Business Management Principles for Accountants A/503/7003 6 10
14 Financial Accounting for International Accountants F/503/7004 6 12
15 The Use of Cost Control and Cost Management in Operational and Strategic Decision Making J/503/7005 6 12
Level 7 Diploma in Professional Accountancy 600/4632/6 7 80
16 Corporate Accounting and Reporting D/503/7009 7 20
17 Financial Management with an International Perspective R/503/7010 7 20
18 Professional Practice in Auditing Y/503/7011 7 20
19 Taxation and Tax Planning Y/503/7011 7 20

AIA tests the learning outcomes and assessment criteria of each unit by a three-hour written exam in English.
Exam Sessions

AIA exams take place twice a year in May and November over four days; the exam entry deadline is the 1 April and the 1 October respectively.
The exam is for a three-hour period and you will be given an additional 15 minutes reading and planning time.
In order to take a unit at a particular level, you are required to hold a full qualification at either the same level or at the level immediately below.  For example, if you want to take a unit at level 7, you need to hold a qualification at level 7 or level 6.  Please see further information about QCF Units and Qualifications.
AIA Level 5 Certificate in Accountancy(QCF)Eight Months
AIA Level 6 Diploma in Accountancy (QCF)Eight Months
AIA Level 7 Diploma in Professional Accountancy (QCF)Eight Months

*Course commencement – Subject to number of student applications