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AIA Professional Qualification: Audit
The AIA Professional Qualification in Audit is designed to equip you with the technical knowledge, ethical grounding, and practical experience required to become a qualified statutory auditor.
AIA is a Recognised Qualifying Body under Schedule 11 of the Companies Act 2006 and is regulated by the Financial Reporting Council (FRC).
- Gain a Recognised Professional Qualification required for statutory audit in the UK.
- Develop the skills and confidence to succeed in a complex, fast-paced field.
- Study a qualification designed with input from employers, regulators, and industry experts.
- Join a global network of professionals committed to high standards and ethical practice.
Structure
The qualification is structured across three levels, with 11 exams in total. Exams are held in May and November each year.
Foundation Level
Subjects
Financial Accounting
Management Accounting
Corporate Governance & Audit
Business Management
Exam
A single, multiple choice, 3 hour online exam covering all four components within the unit.
Exemptions
Exemptions for prior learning are available and further details can be found on the Exemptions Database.
Award: Certificate in Accountancy
Once you have passed the AIA Foundation Level integrated exam you will be awarded the AIA Certificate in Accountancy.
This Certificate is attainable in 6-12 months depending on prior learning.
Professional Level 1
Subjects
Financial Accounting and Reporting 1
Principles of Governance and Audit
Management Accounting
Business Law for Accountants
Taxation (UK, HK and China versions are available)
Professional Level 2
Subjects
Financial Accounting and Reporting 2
Developments in Assurance and Accountability* (Islamic version is available)
Business and Financial Management*
Ethics and Professional Practice
Multi-disciplinary Case Study
Qualifying as an Auditor
To qualify as an auditor with AIA, you must complete a combination of study, exams, and Initial Professional Development (IPD). This includes three years of relevant, supervised work experience, which can be gained before, during, or after your exams.
On qualifying, you will:
Gain a specialist audit qualification
This forms the foundation of your career in statutory audit and demonstrates your professional capability.
Show your commitment to ethical standards
The final stage of the AIA qualification includes a dedicated Ethics paper, reflecting your understanding of the ethical responsibilities expected of auditors.
Receive ongoing professional support
Once qualified, you’ll have access to expert guidance, resources, and insights to support your career development.
Be eligible to register with a Recognised Supervisory Body
This allows you to undertake statutory audit work. Before conducting any audit, you must register with a Recognised Supervisory Body.
Please note that eligibility requires you to maintain your AIA membership.
Entry Requirements
You can begin your journey with a minimum of 2 A Levels or equivalent.
If you already hold a degree or professional qualification, you may be eligible for exemptions, helping you progress more quickly.
Don’t Have the Entry Requirements?
We’re working hard to ensure that there is a pathway to membership for everyone that wants a career in audit.
For those without any relevant existing qualifications, you can take the AIA Certificate in Business Finance before progressing on to the professional audit qualification.
Getting Started
Explore your options: Review AIA’s range of qualifications and decide which pathway aligns with your goals.
Check for exemptions: Use the AIA exemptions database to see if your previous learning qualifies you for exemptions.
Choose your study route: Study independently through the AIA Achieve Academy or with the support of an approved Study Provider.
Register as a student: Join AIA and gain access to resources, support, and a global professional network.
Audit Scholarship
The AIA Audit Scholarship is part of our commitment to making the audit profession accessible to everyone. We believe opportunity should be based on merit, not background.
Each year, we offer a number of scholarships to outstanding candidates who show dedication to achieving the AIA Recognised Professional Qualification. These scholarships provide financial support to help you take the next step in your professional journey.
To find out more, contact us at:
📧 join@aiaworldwide.com
Prospectus
AIA Professional Qualification: Audit
