AIA requires a minimum of three years' IPD, which is relevant, carried out at progressive levels of responsibility, fully documented and reviewed and certified by a professionally qualified accountant (an International Accountant, a member of an IFAC member body or a member of a statutorily recognised professional body). A trainee's IPD must demonstrate technical competency together with the ability to apply professional skills, values and ethics in the workplace.

"AIA's IPD Requirements have been established within the framework of guidelines issued by the International Federation of Accountants (IFAC) and provide sound foundations for the continued professional development programme of lifelong learning, essential for every professional accountant."

As an employer, you should be able to offer your trainee a varied training environment and facilitate access to guidance and support from a professionally qualified accountant.

You should meet with your employee at the beginning of their IPD and ensure that you both have a copy of the AIA Initial Professional Development (IPD) Guide, which is available to download from the Related Documents panel.

You should recommend an appropriate supervisor to oversee and certify the trainee's IPD and to ensure consistent and effective assessment of their performance in the workplace. The supervisor should also be provided with a copy of the IPD Guide.

The employee should then submit their completed and signed IPD Registration form to AIA.

As soon as the trainee receives their IPD commencement date from AIA they should meet with the appointed supervisor to discuss and prepare an IPD training schedule. The schedule should take into consideration the whole training period, establish their training goals and agree an overall timetable for the training; this should include agreed dates for review meetings.  This schedule can then be used throughout the training period to plan IPD activities and monitor the trainee's progress.  The trainee is required to complete and maintain a detailed IPD record, which needs to be signed by the supervisor, along with a portfolio of supporting evidence throughout their training.

For more information, please refer to the IPD Guide, or the IPD pages on this site.