英国国际会计师公会AIA
英国国际会计师公会AIA
国际会计师公会（AIA）是一所国际性的专业会计师机构。始于1928年的国际会计师公会(AIA)一向倡导“会计国际化”，会员遍布85个国家。我们一直以高质量、多样性、认真负责、平等并完全透明为我们工作的信条。
国际会计师公会（AIA）注重公众利益，保证我们所有会员的行为规范从而开展工作。国际会计师公会(AIA)是符合爱尔兰“公司（审计和会计）法案2003”规定的机构，并依照“英国反洗钱条例2007”的内容拥有监督地位。职业资格认证目前已被30多个国家认可。在英国，AIA获得英国RQB（Recognized Qualifying Body）审计资格的认可，同时也受财务委员会（FRC）的监管并与他们紧密合作以确保我们审计师具备专业水平。AIA的会员在认证监管机构（RSB）注册能够在整个欧盟地区作为法定会计师寻求注册。我们的任务是提供具有革新性的资格认证，主要体现在现在不同地域的不同会计准则和银行业的考试中。
AIA也提供众多特别为金融财会方面专业人士量身定制的学位证书、执照。我们也被资质和学分制框架(Qualifications and Credit Framework, QCF)认可并作为其颁发机构，被视为英国、威尔士和北爱尔兰在建立和认证资格方面的全新框架，在学历、教育培训等领域给人耳目一新的感觉。
AIA与其会员及在国际金融中心的合作伙伴为促进信任、明确思想和国际准则共享等会计行业方面持续努力。AIA也正全力支持IFRS基金以及IASB发展IFRSs的各项工作。我们在建设国际会计行业做着很大的贡献；对国际会计师联合会（IFCA）行业巨头的发展，包括增强组织可持续性、金融市场和经济方面都给予了很大的支持。AIA通过了IFAC的职业道德规范，并将国际会计师联合会的国际教育准则（IES）的融入到我们自己的政策和程序。
AIA的会员工作在整个职业会计师领域。从高管到执行理事层，还有一些是主要公司的代表。同样，我们也有会员在中小型企业（SME）中工作，我们致力于支持中小型企业和他们的需要。
公会历史
英国国际会计师公会（AIA）始于1928年，是一所国际性会计师机构。它为85个国家的7000多名会员及8500学生提供专业资格认证和服务。
公会认可
AIA作为英国政府认可的代表法定审计师的资格机构，遵照“公司（审计和会计）法案2006”；同时也是在爱尔兰被认可的依照“公司（审计和会计）法案2003”的机构。AIA资质会员作为法定审计师并在认证监管机构（RSB）上注册，并能够在整个欧盟地区作为法定会计师寻求注册。在英国，AIA被资质和学分制框架（QCF）认可并作为其颁发机构，依照“反洗钱条例2007”AIA公会会员拥有监管资格。国际会计师公会职业资质目前已经在30于国家得到认可。
考试
AIA每年举办两次考试。考试分为三部分，各部分分别针对前一阶段知识和技能掌握程度进行考核。考试基于国际财务报告准则（IFRS）和国际审计标准（ISA），依照各地区公司法、税法为出题辅助本地化考卷。
会员资格
成功通过考试并拥有3年以上工作经验是获得AIA会员资格的前提条件。AIA会员均具备大量相关专业知识拥有广泛的职业选择，并且是一群在跨国企业、中小型企业、私人企业和公立机构占有重要地位的专业人才。AIA会员持指定证书FAIA（等同于研究员证书）以及AAIA（等同于学士学位证书）。完成AIA职业资质认证的会员，作为一名法定审计师可以在认证监管机构（RSB）上进行注册，并依照英国公司法承接在英国所有大中小型企业的法定审计。
所有AIA的会员必须服从规定程序接受后续教育，并遵守国际会计师联合会的道德准则。AIA受财务报告委员会（FRC）和爱尔兰的审计与会计监督管理局（IAASA）管理。
声誉及覆盖性
国际会计师公会与其会员及在国际金融中心的合作伙伴为促进信任、明确思想和国际准则共享等会计行业方面持续努力。从高管到执行理事曾，还有一些是主要公司的代表。在对AIA会员的不完全统计（其中包括部分有影响力的决策者），国际会计师公司真正是一个声望组织。
About AIA
The Association of International Accountants (AIA) is a global body for professional accountants. We aim to create world class accountants; through offering high-standard, relevant and innovative qualifications, and providing first-class, tailored and pertinent services for our members around the world.
Founded in 1928, the AIA has promoted the concept of ‘international accounting’ to create a global network of accountants in over 85 countries worldwide. We have always believed in opportunity, quality, diversity, accountability and transparency, and these principles are reflected in everything that we do.
The AIA works in the public interest, ensuring that our members are appropriately regulated for the work that they carry out. The AIA is a Prescribed Body under the Companies (Auditing and Accounting) Act 2003 in the Republic of Ireland and we also have supervisory status for our members under the UK Money Laundering Regulations 2007. The AIA professional qualification is currently recognised in over 30 countries worldwide.
In the UK, AIA is a Recognised Qualifying Body (RQB) for statutory auditors, and as such we are regulated by the Financial Reporting Council (FRC）and work closely with them to ensure that our auditors are of the appropriately high standard. AIA auditors who are registered with a Recognised Supervisory Body (RSB) are able to seek registration as a statutory auditor across the European Union.
Our commitment to providing innovative qualifications is reflected in our provision of national variant exam papers, and in our optional Islamic accounting and banking exam. The AIA also offers a range of leading edge diplomas, tailored specifically for finance and accounting professionals. the new framework for creating and accrediting qualifications in England, Wales and Northern Ireland, which takes a fresh look at qualifications, education and training.
The AIA is continuously working with our members and partners in financial centres around the world to encourage trust, clarity and shared international standards in the accounting profession. The AIA supports the work of the IFRS Foundation and the International Accounting Standards Board (IASB) in developing a single set of high quality, understandable, enforceable and globally accepted international financial reporting standards (IFRSs).
The AIA believes in creating a global accountancy profession; and we support the International Federation of Accountants (IFAC) in their vision of a global accountancy profession recognised as a valued leader in the development of strong and sustainable organisations, financial markets and economies. The AIA has adopted IFAC’s Code of Ethics for professional accountants and also incorporates IFAC’s International Education Standards (IES) into our own policies and procedures.
The AIA has members working throughout the whole spectrum of the accountancy profession. Many of our members are at the top of the accountancy industry, from senior management to director level, and representing some of the most important and profitable firms in the world. Conversely, significant numbers of our members work in small and medium sized businesses (SMEs) and we strive to champion the importance of SMEs and their needs.
Profile
History
The AIA was founded in the UK in 1928 as a global accountancy body and now provides qualifications and services for over 7,000 members and 8,500 students, graduates and affiliates in over 85 countries worldwide.
Recognition
AIA is recognised by the UK Government as a Recognised Qualifying Body for statutory auditors under the Companies Act 2006, as a Prescribed Body under the Companies (Auditing and Accounting) Act 2003 in the Republic of Ireland, and members qualified as a statutory auditor and registered with a Recognised Supervisory Body (RSB) are able to seek registration as a statutory auditor across the European Union. In the UK, AIA also has supervisory status for its members in the Money Laundering Regulations 2007 . The AIA professional qualification is currently recognised in over 30 countries worldwide.
Exams
AIA exams are held twice a year around the world and are split into three blocks, each of which build on the knowledge and skills achieved in the previous level. The exams are based on International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA), complemented by a range of variant papers applicable to local tax and company law in key jurisdictions.
Membership
Successful completion of the exams and three year’s relevant work experience is required before qualification to full membership. AIA members are equipped with the relevant skills to explore a wide range of career options and are part of a growing network of professionals who hold key positions in multinationals, SMEs, private practice and the public sector across the globe.AIA members use the designatory letters FAIA, as a Fellow and AAIA as an Associate.Those who achieve the AIA Recognised Professional Qualification (RPQ) as a statutory auditor are able to register with a Recognised Supervisory Body (RSB) and undertake statutory audits of companies of all sizes in the UK in accordance with the UK Companies Acts.
All AIA members must undertake Continuing Professional Development, are subject to Disciplinary Procedures and adhere to the International Federation of Accountants (IFAC) Code of Ethics. AIA is regulated by the Financial Reporting Council (FRC) and the Irish Auditing & Accounting Supervisory Authority (IAASA).
Reputation and Global Network
The AIA is constantly working with our people and partners in financial centres around the world, to encourage trust, clarity and shared international standards in the accounting profession. Many of our members are at the top of the industry, from senior management to director level, representing some of the most important and profitable firms in the world. With a select membership demographic including high numbers of these influential decision makers, the AIA is a truly prestigious organisation.
