The AIA examines on the following standards:
- International Standards on Auditing (ISAs);
- International Financial Reporting Standards (IFRSs);
- International Accounting Standards (IASs); and
- International Standards on Quality Control (ISQCs).
All existing International Standards on Auditing, International Standards on Quality Control, International Financial Reporting Standards and International Accounting Standards are examinable, subject to the six months rule defined under 'New Legislation.'
A comprehensive list of all standards and in which AIA papers they are examined, is issued in the Syllabus.
It is the AIA's policy not to set questions requiring detailed knowledge of new legislation, Financial Reporting Standards, or Auditing Standards and Guidelines, until six months after the legislation has passed, or the Standard or Guideline has come into effect. However, you may be asked to answer questions requiring knowledge of their principal aspects at exams held during the six month period.