There are several core areas of subject expertise systematically developed within the AIA syllabus; these create a professional accountant with a range of technical, intellectual, personal and business skills, an ability to apply these skills in a business context, and an awareness of the need to exemplify professional and ethical standards.

"The AIA professional accountancy qualification will provide you with the ability and understanding you need to develop a successful career across the broad spectrum of accountancy, finance and business."

The qualification is split into three levels, each of which build on the knowledge and skills you achieved in the prior level; breaking the qualification down into easily achievable, bite-sized chunks.

Professional accounting practice is the major theme; developed through the study of financial accounting and auditing in all three levels, and the study of taxation in the first and final level. The study of law, essential for professional practice, is also included. A professional accountant’s contribution to business operations is developed through the study of management accounting and financial management, and is supported by the study of business economics, business management and quantitative methods. An ability to recognise and apply the potential of communication and information technologies makes an essential contribution to the work of the professional accountant, whether in professional practice or in a business accounting function.

The Professional Qualification comprises the Level 5 Certificate in Accountancy (Foundation Level), Level 6 Diploma in Accountancy (Professional Level 1) and the Level 7 Diploma in Professional Accountancy (Professional Level 2), along with three years' Initial Professional Development (IPD). The exam structure can be downloaded from the Related Documents panel.


As an international organisation, AIA understands the balance between global business and local knowledge and the exams are based on International Financial Reporting Standards (IFRS), complemented by a range of variant papers applicable to local tax and company law in key jurisdictions.


AIA offers a number of study options to students, including an interactive distance learning programme Achieve, as well as the opportunity of studying with an AIA Approved Study Provider.

AIA recognises that students have different needs, so making the right choice for your lifestyle is important, but however you choose to study, you can rest assured that AIA will support you every step of the way.

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