Through a combination of study, exam and work experience, the AIA statutory auditor training programme will provide you with a recognised professional qualification (RPQ) and will equip you with the relevant skills and competencies required to work confidently and efficiently in this challenging profession.

"AIA is recognised by the UK Government to train you to become a statutory auditor.  AIA is a Recognised Qualifying Body (RQB) for statutory auditors under the Companies Act 2006."

If you wish to undertake the AIA Statutory Auditor Training Programme, you must inform us at the earliest possible time, either by completing the appropriate section on the student application form, or by contacting Membership Services.

RPQ students must complete all sixteen exams, either by exam or by exemption. Exemptions are available for relevant qualifications undertaken in the last five years, with the exception of Paper 7 Auditing. To apply for exemptions you should complete the student application form and ensure you enclose copies of your certificates. AIA will make an assessment and exemption offer in line with professional and regulatory requirements. On completion of the Foundation level exams, you have a further five years to complete the remaining papers.

The relevant UK accounting standards you will be examined on are Financial Reporting Standards (FRS)International Standards on Auditing (UK) (ISAs (UK)) and International Standards on Quality Control (UK) (ISQC (UK)). You will also be expected to refer to the Revised Ethical Standard 2016 published by the FRC.

In addition, RPQ Students are also required to sit a multi-disciplinary case study and an oral test. Further information can be found in the Statutory Audit Guide.

To achieve the AIA RPQ and become a statutory auditor, in addition to passing the exams, you must follow a course of theoretical instruction and complete three years' approved audit training, designed to provide you with the opportunity to perform the work of a statutory auditor. For futher details on the specific training requirements please refer to RPQ Practical Training Office Information.

Audit training must be carried out at an AIA Approved Training Provider and be supervised by a statutory auditor or statutory audit firm approved by AIA. We would strongly recommend that you complete your audit training while studying for the exams, and maintain a continuous record. The audit training can comprise or contribute to the Initial Professional Development (IPD) requirement for AIA membership.

On being awarded the AIA RPQ you must register with a Recognised Supervisory Body (RSB), who are responsible for registering and supervising statutory auditors in practice.

You should also read the Guide to becoming a Statutory Auditor, RPQ Practical Training Office Information and RPQ Audit Training Options - all available to download from the related documents panel.