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AIA protects the public interest by making sure that our members, their firms, and our students maintain the highest standards of professional competency and conduct. This is embedded throughout everything we do, from our qualifications, robust membership requirements, supervision and regulation of our members, and our production of research, best practice, and skills guidance.

An Ethical Education and High Standards

On completion of our professional qualifications, our students not only achieve a qualification equivalent to a UK master’s degree, but also attain a developed understanding of professional ethics. Ethical conduct is embedded throughout our syllabus at all levels, and we also have an Ethics and Professional Practice paper at the final stage, which tests students’ understanding of the ethical behaviour expected from professional accountants. The learning doesn’t stop there, and ethics is a regular topic in our continuing professional development programme.

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AIA believes in the fundamental principle that education is a catalyst for positive change, and our commitment to accessibility aims to contribute to a more equitable and progressive world by nurturing the potential of all our members.

Our approach has always been that access to education should be open to all, regardless of gender, location, and socio-economic background. Where appropriate, we lower barriers to access through reduced, subsidised, or waived fees, to actively promote diversity and inclusion. This is not just a matter of ethical imperative, but also a strategic investment in the future of societies.

This has been our ethos since inception and has more recently been reinforced by the United Nations Sustainable Development Goals (SDGs), resonating with their core principles and objectives.

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Based in the United Kingdom, AIA has an established history of improving professional skills and ethical standards across the sector; our members are recognised, respected and regulated.

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AIA’s commitment to protecting the public interest and advancing professional standards is evident through our respected qualifications portfolio, robust membership requirements and the production of research, best practice and skills guidance.

Members are bound by the AIA Constitution which includes regulatory requirements and a Code of Ethics.

AIA actively seeks further accreditation, recognition and independent regulation with external stakeholders, government and standard setters to ensure both the AIA and its members are trusted, respected and accountable.

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Our Vision and Mission

Vision

AIA is a leading force in the accountancy profession, providing a strong voice, superior qualifications and unrivalled support for accountants worldwide.

Mission

AIA is a membership organisation providing world class qualifications, training and services to support accountants throughout their working lives, equipping them with the skills, knowledge and expertise to ensure they are at the forefront of their profession. We act in the public interest and promote and develop the accountancy profession and the interests of our members.

AIA Values

Collaboration

We will work together across teams to achieve our shared aims, always displaying a positive attitude, creating a collaborative environment where colleagues are empowered to take managed risks and accept ownership of their responsibilities.

Excellence

We will strive for excellence, taking pride in the work we produce and the role that we play in AIA’s success. We will be ambitious for ourselves and the organisation, remaining focussed on our Strategy and ensuring our members are at the heart of everything we do.

Innovation

We will be agile in responding to change, and embrace new ideas with enthusiasm and commitment, to bring about continuous improvement in everything we do.

Integrity & Respect

We will recognise, value and celebrate our diversity and collective expertise. We will treat all Members, Students, stakeholders and colleagues fairly and display a positive attitude towards individual differences and other people’s opinions.

Committee Delegation

All applications for admission to membership are scrutinised by the Applications & Membership Committee and the Committee satisfies itself as to the qualifications, professional experience, standing and general character of every applicant in line with the Constitution and entry requirements.

Chair: Shahram Moallemi

Terms of Reference

All applications for admission to membership are scrutinised by the Applications & Membership Committee and the Committee satisfies itself as to the qualifications.

Chair: Shahram Moallemi

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Continuous Supervision and Regulation

AIA’s robust membership requirements and disciplinary framework adds additional reassurance and protection to the businesses and individuals that rely on accountancy services. AIA is a supervisory body under the UK and ROI Money Laundering Regulations and is regulated by the Office for Professional Body Anti-Money Laundering Supervision (OPBAS).

Quality Assurance

AIA ensures our members offer the best quality of service by maintaining high standards of guidance, quality assurance and compliance.

AIA Members in Practice are trained and regulated throughout their membership; the public can have complete confidence in their professional and ethical standards.

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Make A Complaint

All members of AIA must follow the high standards of professional conduct laid down in the AIA Articles of Association, Bye-Laws and Code of Ethics; and operate within the legal framework of their jurisdiction. Our members are qualified professionals, but we understand sometimes things do go wrong, and in those cases, we have robust and independent complaints and whistleblowing processes.

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Public Hearings

All our Disciplinary Committee hearings are open to the public, and we publish notice of upcoming disciplinary hearings and the outcomes of all pass committee meetings.

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Outstanding Corporate Governance

In line with best corporate practice, we actively nurture an organisational culture that is aligned with AIA’s vision, mission, values, and strategy, promoting integrity and valuing diversity. This applies throughout our organisation, from our team working at the AIA Head Office, right up to board level.

Governance

AIA is governed by a Council of members, responsible for ensuring we deliver the objectives outlined in our Constitution. The Council also decides on AIA’s strategic objectives, monitors our performance in relation to them and oversees our annual budget.

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Ethics and Values

As a professional organisation ethical and professional conduct is embedded in everything we do, from our qualifications, processes, and procedures to our business values. Members are bound by the AIA Constitution which includes regulatory requirements and our Code of Ethics. AIA has adopted the International Code of Ethics for Professional Accountants™ published by the International Ethics Standards Board for Accountants.

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Diversity and Inclusion

AIA believes that regardless of identity, background, or circumstance, everyone deserves the opportunity to develop their talents and skills to their full potential, to work in a safe, inclusive environment, be rewarded fairly and be recognised for their work, and have a voice on matters affecting them.

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Events & Webinars

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Irish Tax Update

When: 23/04/2024, 10.30 – 11.30

Join Gary O’Mahony (Managing Director, O’Hara Dolan & Co Ltd) on 23 April for a Webinar on the Irish Tax Update 2024.

Gary will cover:

  • Finance Act 2023 overview and main changes to note
  • Revenue activity overview, current areas of focus and recent observations
  • Capital taxes overview – recent changes and Revenue approach; what are the key changes and their likely impact?
  • eBriefs and Tax Appeals – areas of interest
  • Q&A
Book Now

Irish Tax Update

When: 23/04/2024, 10.30 – 11.30

Join Gary O’Mahony (Managing Director, O’Hara Dolan & Co Ltd) on 23 April for a Webinar on the Irish Tax Update 2024.

Gary will cover:

  • Finance Act 2023 overview and main changes to note
  • Revenue activity overview, current areas of focus and recent observations
  • Capital taxes overview – recent changes and Revenue approach; what are the key changes and their likely impact?
  • eBriefs and Tax Appeals – areas of interest
  • Q&A
Apply Now

Our People

Downloads

AIA Constitution
Council Terms of Reference

Our Partners

Sought-After Skills and Knowledge

AIA has two key objectives in designing and developing the AIA Professional Qualifications (Accountancy and Audit). The first is to provide a solid foundation of knowledge, competencies and professional conduct and then incrementally build on this to meet the demands made of accountants throughout their career. To ensure this, the qualifications were developed in close collaboration with businesses and academics to deliver the accountancy and business skills employers are looking for, and they are reviewed on an ongoing basis. The second objective is that the qualifications we provide are of an appropriately high quality and standard.

Regulated and Monitored

AIA is a Recognised Qualifying Body (RQB) for statutory auditors under the UK Companies Act 2006 and is regulated by the Financial Reporting Council (FRC). AIA is also a Prescribed Body under the Companies (Auditing and Accounting) Act 2014 in the Republic of Ireland and is regulated by the Irish Auditing and Accounting Supervisory Authority (IAASA).
As a regulated organisation we meet the rigorous standards and requirements set by our regulators. We are extremely proud of the quality of our qualifications, and are constantly pursuing excellence, making sure they are fit for purpose, and continue to improve and develop.

Independently Assessed and Benchmarked

In addition to the ongoing monitoring by our regulators, the qualifications have been independently assessed and benchmarked by the UK National Information Centre (UK ENIC) for global qualifications and skills, providing assurance of their high specification.

The aim of this benchmarking exercise was to facilitate wider understanding of the comparable educational levels of all AIA qualifications. The assessment used a well-established methodology for benchmarking qualifications to examine each qualification’s entry requirements, duration, structure, content, learning outcomes, modes of learning, assessment, and associated outcomes.

Quality Assured

Our quality assurance procedures ensure the integrity of the exam process at every level. The process is overseen by the Chief Examiner and Exams Board, a team of moderators, examiners, test sitters and e-tutors, and the Qualifications Committee, at board level, which has overall control. The appointment of the academic team is subject to the approval of the Qualifications Committee and their appointments and performance are reviewed annually. They are all highly qualified, have a wealth of experience between them, and work in senior positions at leading universities both in the UK and overseas.

It is the role of the examiners to update the syllabus for each session and to prepare the question papers, model answers, and outline marking schemes, ensuring that they meet our stringent quality standards. The moderators oversee a ‘stream’ of related papers, assessing the standard of questions and ensuring high quality content and coverage of the syllabus. Finally, the Chief Examiner and moderators liaise with the examiners to review and approve the question papers and associated documents, and after each session evaluate the marks, candidate performance, standards, and pass rates.

State-Of-The-Art Secure Exams

All exams are conducted online in the AIA’s online assessment platform, powered by Rogo. The system utilises industry-leading data security to provide students with an easy to access, safe and secure form of invigilation. All exams involve both automated and human invigilation, alongside supervision of candidates’ assessment through live proctoring, which allows access to real-time technical advice if required.

Equals Quality

The relevance and the high academic standards of the AIA professional qualifications as outlined guarantees that AIA qualified candidates have the skills and attributes it takes to succeed in the world of accountancy and finance.

Industry Leading Online Learning

AIA Achieve Academy is a fully integrated online learning platform which provides students with a structured programme of study for all AIA exams. The programme was designed in conjunction with BPP Learning Media, the benchmark for quality in professional education study materials, and utilises a range of teaching and learning tools that align teaching to the qualification and assessments. Students benefit from the guidance and experience of subject experts and have access to extensive support with exam relevant workbooks, questions, lectures, and study guidance.

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The Pensions Regulator protect the UK’s workplace pensions, making sure employers, trustees, pension specialists and business advisers can fulfil their duties to scheme members.

The Good Business Charter is an accreditation that recognises responsible business practices such as real living wage, fairer hours and contracts, employee well-being, employee representation, diversity and inclusion, environmental responsibility, paying fair tax, commitment to customers, ethical sourcing, and prompt payment.

The Yorkshire Asian Business Association provides a voice for business on a regional, national and international level, whilst working under the framework of the National Asian Business Association to develop a cohesive, comprehensive strategy to be the voice of Asian Businesses.

The Pensions Regulator protect the UK’s workplace pensions, making sure employers, trustees, pension specialists and business advisers can fulfil their duties to scheme members.

Student Support from AIA:

A recognised professional qualification

Credibility and employability

Exceptional student support services

World-class study materials

Career progression

Qualifying as an Accountant

Qualification as an accountant is achieved through a combination of study, exams and work experience or Initial Professional Development (IPD); to obtain Associate membership and become a qualified accountant you need to acquire three years’ relevant and supervised work experience, which you can gain before, during or after study for the exams.
On qualifying, you will:

Become an AIA member and enjoy all our member benefits– the AIA designatory letters after your name are a mark of distinction and show employers, clients and businesses that you have undertaken a professional qualification and adhere to industry standards.

Have a developed understanding of professional ethics – the new AIA professional qualification has an Ethics paper in the final stage which demonstrates your commitment and understanding of the ethical behaviour expected from professional accountants.

Develop your skills – AIA offers further opportunities to learn new skills and gain many other qualifications along the way from CPD courses to degree pathways and MBAs.

Receive support and guidance throughout your career – AIA provides students with a range of study resources to support you through the exams, but on qualification you also gain access to world-class guidance and information to help you throughout your career.

AIA offers a qualification and membership pathway for everyone.

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