I have just registered as an AIA student but am not working at the moment, what should I do?

AIA strongly recommends that IPD is completed alongside the exams or shortly after their completion. 

If you are not in employment when you apply for student registration you should pursue employment in an appropriate field and inform AIA as soon as you secure full-time employment within the accountancy profession.


Can I use work experience gained before I registered as an AIA student?

AIA will accept up to one year prior work experience (work undertaken before registration as an AIA student) towards your IPD. 

To be eligible for consideration as part of your three years IPD, prior work experience must have been gained in full time employment in the accountancy profession under appropriate supervision and must be appropriately documented and certified by a professionally qualified accountant.


How many hours do I need to work for my employment to be counted as full-time?

Full-time work is defined as more than 35 hours per week.


Will AIA count any part-time work as IPD?

Appropriate and supervised part-time work may be considered on a pro-rata basis. Please contact AIA if you are in a part-time position for further guidance.


Will AIA consider contract work as part of my IPD?

Contract work may be acceptable if it is agreed by your supervisor to be equivalent to that of other employees and is relevant within the AIA IPD Requirements. 


Do I have to gain my IPD in a particular sector or employment position?

IPD may be acquired in any business sector (e.g. industry, commerce or public practice) or in more than one sector.


I work in a specialist area; can I use this experience towards gaining my three years IPD?

IPD may be acquired in a specialist area (e.g. corporate finance, internal audit) provided it is relevant and appropriately supervised.


Will AIA accept lecturing as part of my IPD?

AIA will accept lecturing provided it is at the equivalent level of the AIA Foundation level exams and above (i.e. comparable to the first year of a UK degree). A maximum of 12 months lecturing experience will count towards the qualifying period.


I am self-employed; will my work count towards my IPD?

AIA will only recognise appropriately supervised accounting experience as contributing to your IPD, however, some supervised sub-contract work may be acceptable. Please contact AIA directly for further advice.


I have just left my current job after four months; can I still count this as part of my IPD?

In order to ensure that trainees receive the best possible start to their career, AIA will only accept IPD periods of six months or more as qualifying towards IPD. 

Shorter periods will be eligible for consideration if promotion is received within the same company leading to a position in a different section, or if a move is made to a different employment address of the same firm. Please contact AIA for advice specific to your situation.


How much detail do I need to record?

Your record should be clear and concise and should provide adequate detail to demonstrate ability and progressive levels of responsibility in technical competency and professional skills, values and ethics. You should ensure that you adequately meet the requirements set out in this guide and show a broad range of skills and experiences.


Can I complete my IPD record retrospectively?

It is possible to complete your record retrospectively although AIA advises that the record is completed as you progress. This allows for regular review by you and your supervisor and ensures that your work experience is progressing in line with your IPD training plan. 


Who can be a supervisor?

Your supervisor should be a professionally qualified accountant. Where possible they should be your direct supervisor within your organisation.


Can my employer also be my supervisor?

Yes, your employer can also be your supervisor provided that they meet the requirements of being a professionally qualified accountant and that they are able to allocate appropriate time to meet the requirements of both supervisor and employer.


What if my employer is not appropriate or my supervisor is not appropriately qualified?

AIA will contact you and offer guidance as to how best to proceed.


I am the most senior member of accounting staff, who can I ask to sign my IPD Record?

Your IPD Record should then be signed by the auditors or accountants of your organisation.