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AIA Professional Accountancy 

​Qualification Program

I. About AIA
【AIA CPA Program─ The most popular certificate】The Association of International Accountants, AIA, it’s an authoritative organization of international accountants and over 85 years.
Also, it is recognized by the company law of England. Also, it’s one of the Recognized Professional Qualification (RQB), and it earns a highest attestation in the accountant of England.
※The Only Official and Authorised Site in Taiwan ─ CSKM※
AIA on behalf of the international accounts, and it was recognized by the EU, Asia, the United States and many nations and places, and its members around the world. For Taiwan members can accept higher quality professional England courses, the AIA Taiwan office applied and accepted the exam and courses. We hold full-time courses and the certificate of AIA. Besides, we provide with the opportunities for our members that they can study in Taiwan, Shanghai, Vietnam and England. The AIA Taiwan office can help them get used to learn language ability and suit for the international environment in advance. Also, they can conserve their expense and complete their academic degree and acquire the professional certificate as soon as possible. 
II. AIA Advantages
●  AIA was founded in the UK in 1928 as a global accountancy body and provides qualifications and services for members and students worldwide.

●  AIA has legislation permission, and is subject to Disciplinary Procedures and adhere to the International Federation of Accountants (IFAC note1) Code of Ethics. Also, England is the only nation which follow the International Financial Reporting Standards (IFRSs). 

● In 1989, AIA obtained the recognition of RQB note 2 auditing qualification, and it’s the highest reputation so far.

● AIA is the largest economy in the world – the auditing organization of the EU

● The professional qualification of AIA is not only received the recognition of England the EU, but also is one of the highest standard accountants exam in the world. And, it’s the popular and valuable professional qualification in the accounting field.

● The courses are including generally financial accounting, banking, human resources, marketing, management and case study. Therefore, it’s reputed to be the Financial Accounting courses of MBA.

● At the present, AIA has many brands around the world. It was recognized by China, Taiwan, Ireland, Europe, Hong Kong, Malaysia, Singapore, Canada, Caribbean, the United States, Africa and India. Its members spent all over 85 nations and amount about 150000 . Its members work in international company, multinational enterprise, and private organizations, or are an accountant.

● The members of AIA cover over 85 nations and it keeps developing tendency. There is information connection between members and the headquarters. It enforced academic exchange and industry communication. It also can ensure that the education quality and service can achieve the standard of global standards. At the same time, it satisfies with the innovation of the accounts and the needs of globalization.

Note 1: IFAC - International Federation of Accountants, 
Note 2: RQB - Recognized Qualifying Body 
Note 3:Enquiry for member who qualify for auditing - pass all the subjects, exam and professional consultant for auditing GBP $6,500,000 above. Contact us for further detail)。
III. Student Benefit
● AIA international Accountants certificates are International recognized.
● Increase student’s various abilities for their future careers.
● When graduation, the student can receive the International certificate straight. 
● Provide the internship opportunity in Taiwan, and China – Shanghai. 
● After graduation, student can get the short cutting to continue their master’s study in their local country or choose to go to UK. 
● All courses are delivered in Vietnam and students can study and take the exam in Vietnam. It actually reduces the study costs.
● It is suitable around the world with face to face teaching, monographic study, case study, group discussion and reviews. With the effective teaching model, it can enhance the rate of passing the exam.

IV. Course Structure
The formulation of AIA courses is widely investigated and consulted. So, the content integrated with estate and enterprise. It needs to have the ability to compile the reporting, understanding of financial information. Among the service of company, human affairs, company law and business law and financial reporting is all the point of the courses. Besides, we have detail analysis of professional advanced financial management, auditing, taxations and business strategy. With practical case study and practice, our members can control and perform the financial accounting knowledge. Also, they can enhance the ability of analysis and intellect. Because of its full, completeness and integrity, it’s reputed to be the Financial Accounting courses of MBA.

Foundation Level in 6 courses
The Foundation Level ensures that you have a practical understanding of the techniques, principles and knowledge that forms the basis for further accounting study. With passing the foundation level exam, members can obtain the AIA Examinations Certificate in Accounting.

Professional Level 1 in 6 courses
Significant technical development of professional knowledge and skills are acquired at this stage, which this is now set within an analytical and critical framework. Exam questions are case study or scenario based. With passing the Professional Level 1 exam, members can obtain the AIA examinations Advanced Diploma in Accounting. At the same time, it can connect with 8 universities in the UK. Once members study with one year program, they can obtain the bachelor degree of financial management. Also, it can apply for master’s degree that they pass the exam after one year, and then they can obtain the master’s degree.

Professional Level 2 in 4 courses
Professional ability is the key to this level. Current professional issues and an ability to deal with complex and demanding situations are developed. This is set within a framework testing application and evaluation skills. 

Senior financial accounting theory can fully reveal in the global business environment. The skill of analysis is asked for errorless statistics and information with senior management strategy. Financial Accounting, Business Management and Professional Practice can make you become capable and professional accountants. With passing the Professional Level 2 exam, members can obtain AIA Professional Examinations. It can apply directly for many MBA courses abroad. Also, it can obtain the MBA degree abroad.

Students following the RPQ route are required to sit the MDCS upon completion of the Professional 2 level exams

V. The Internationalization and Statutory of AIA
In Taiwan, according to the exam regulations of the Ministry of Examination, article 6 of item 3, whom has the abroad certificate of accountant, can apply for exemption for 4 subjects. Also, it need to exam for other 3 subjects. After passing the exam, they can be the CPA in Taiwan.
In England, the professional diploma of AIA was recognized. The members of AIA are provided with professional auditing ability. They also can be practicing accountants, and get into the field which including auditing, taxation, bankruptcy and consultant of investment.
Among the members of the EU, the certificate of AIA is recognized and can deal with auditing in statutory company.
In China, the AIA and the CFO has signed the agreement of the AMIA which can develop in China. These two authoritative organizations issued the bilingual certificates. The Association of CFO was approved legally by the Ministry of Civil Affairs, and it’s an organization which can cross-region, cross-departments, cross-trade and cross-national.
AIA has a Mutual Examination Paper Exemption (MEPE) with the Hong Kong Institute of Certified Public Accountants (HKICPA), which allows AIA Hong Kong and UK members to apply for membership of the HKICPA after meeting the conditions in the agreement.
In Malaysia, the AIA membership qualification is also recognized by the Public Service Division. In 1967, the revision of taxation, the Malaysia government admitted that the qualification of tax agents.
In Singapore, the Singapore Branch was instrumental in ensuring that the amendments to the Singapore Companies Act were drafted to include AIA members as statutorily recognized company secretaries. In the following year, the Branch was admitted to the Singapore Professional Centre, of which the Branch continues to remain an active member.
In Cyprus, the professional qualification of AIA was regard as stepping stone which can be auditing in a company.
In the part of the Caribbean, the professional qualification was recognized by the company law and professional organizations.
In India, the professional qualification of AIA was working in partnership with the Institute of Chartered of India (ICAI).
Founded in 1928, AIA has promoted the concept of 'international accounting' to create a global network of accountants.
VI. Application Requirements
【Entry requirements】

● Diploma or above with 2 related working experiences

● Degree (or equivalent) with 1 related professional working experience

●  In school Master student or Master degree (or equivalent)

● Qualify for register accountant, register auditor, economist, actuary, project manager, statistician, tax agent, lawyer, accountant, investment and insurance relate work.  

● Professional certificate for finance, economics and management. 

● Non above but have special contribution and accomplishment – submit the resume for further approval

【Application documents】

● Application form

● Original one copy for the highest education certificate and transcript 

● Work references or two business name cards

● One copy of the passport

● 5 of 2 inch colour photo graph

● application fee。


VII. AIA Syllabus

【Foundation Level】

Paper 1 - Financial Accounting I
To examine the candidate’s knowledge and understanding of the theory of accounting and its application to the practical situations indicated in the syllabus. 
After successfully completing this paper candidates should be able to:
● describe, prepare and summarize basic accounting records;
● explain and identify for application appropriate accounting concepts and conventions in the preparation of financial statements;
● prepare financial statements for sole traders, partnerships and limited companies; 
● And describe and explain the financial position and performance of an organization.

Paper 2 - Business Economics
To examine the candidate’s knowledge and understanding of: 
● economic problems and possible solutions, together with a comprehension of the necessary tools for economic analysis and the relevant social and technological environments within which economic policies are applied
● The candidate’s ability to apply knowledge of the analysis of particular economic situations in the United Kingdom, Europe and the Rest of the World including developing countries. 
After successfully completing this paper candidates should be able to:
● describe the nature and scope of economics
● explain economic problems and describe possible solutions
● identify and explain appropriate tools for economic analysis 
● describe the social and technological environments within which economic policies are applied, and
● apply knowledge and the analysis of specified economic situations in the UK, Europe and developing countries

Paper 3 - Management Accounting I
To examine the candidate’s knowledge and understanding of management and cost accounting and its practical application to:
● the ascertainment of costs of products, processes, operations and services;
● the control of operations;
● the provision of information to assist management in their decision making and policy formulation activities.

Paper 4 - Law
After successfully completing this paper candidates should be able to:
● explain the nature and sources of English Law
● identify the law of contract and the law relating to particular types of contract 
● describe specified aspects of the law of contract
● identify relevant cases and statutes applicable to a given situation, draw conclusions, state the principle of law involved and write a note of advice to a specified interested party  
● identify an outline of the law relating to tort
● describe the law relating to agency, partnerships, employment and insolvency law

Paper 5 - Auditing and Taxation
To examine the candidate’s knowledge and understanding of the basic principles of these two highly specialized areas of professional practice.
After successfully completing this section candidates should be able to:
● describe the nature and purpose of auditing
● describe the qualities, qualifications and actions to be carried out relating to the appointment and removal of an auditor
● describe the rights, duties and professional obligations of an auditor
● explain the process of planning an audit and the necessity for an appropriate audit programmed taking into account audit evidence and audit risk
● explain the systems approach and the balance between tests of controls and substantive testing 
● describe the audit evidence required in specified situations
● describe the audit work required at the final review and report stage of an audit
    After successfully completing this section candidates should be able to:
● describe the administrative structure of the UK tax system
● express and explain the basic principles of income tax, national insurance, capital gains tax and corporation tax
● compute income tax, capital gains and corporation tax liabilities from information given for specified situations

Paper 6 - Information Processing
To examine the candidate’s knowledge and understanding of:
● statistical sources and techniques 
● the concepts and methods of business information technology, and its application to practical business situations


【Professional Level Ⅰ】

Paper 7 - Auditing
The objective of the paper is to improve and extend the knowledge acquired by the study for Paper 5 of the Foundation Level and to prepare the student for the subsequent demands of Paper 15 in the Professional Level 2. 
In addition to expanding upon the areas covered in Paper 5 Auditing & Taxation students must have knowledge of the following areas:
● the audit of computer installations and systems
● limited company audits (excluding group accounts) 
● legal and professional framework 
● accounting and Auditing Standards 
● professional ethics and codes of conduct.
● current developments in these are

Paper 8 - Company Law
The aim of the Company Law paper is to examine the candidate’s knowledge, understanding and application of the principles of and practice relating to Company Law. 
The objective of the paper is to ensure that students have:
● comprehensive knowledge and understanding of the principles of Company Law
● a thorough understanding of the practical aspects of Company Law
● an ability to analysis practical scenarios and apply relevant principles and procedures of Company Law
The syllabus covers key areas of Company Law which are:
● incorporation
● capitalization
● administration and control
● accounts and audit
● reconstructions
● winding up
For each area of the syllabus, candidates should have knowledge of both relevant statute and case law.

Paper 9 - Management Information
The aims of the paper are:
● to produce students with a working knowledge of management science applications and management information systems development and implementation in business
● to produce in students an understanding of mathematical, statistical and systems modeling, techniques, their limitations and appropriateness

Paper10- Business Management
The objective of the paper is to ensure that students have:
● A further understanding of the nature of business management and the role of the manager in the modern business organisation.
● An appreciation of the major schools of management thought, their development and implications.
● An understanding of the nature of management decision making, planning, and control.
● An appreciation of the key aspects of organisational structure and design.
● An understanding of the ways in which organisational performance may be improved through effective human resource management encompassing selection, training and learning, leadership, motivation and communication.
● To appreciate the nature of, and issues in, managing the marketing and production functions of a business.
● To understand the nature and importance of managerial control including the main elements and types of control in the business organisation and the role of management information in the control process
● An awareness and understanding of some of the major contemporary issues in the modern business organisation including social and ethical issues, stakeholder theories, issues in corporate governance, the effective management of innovation and change, management of international business and management in entrepreneurial and small business enterprises.

Paper11 - Financial Accounting II
The objective of the paper is to examine the candidate’s understanding of the
theoretical framework of accountancy, ability to prepare and interpret 
accounting statements and to prepare appropriate accounts for specialized
In addition to addressing more advanced applications of the topics covered in
Paper 1 Financial Accounting 1 the syllabus covers the following areas: 
Accounting Theory – The regulatory framework and its application; with particular reference to the convergence project and the impact of the IASB and its Framework. Various capital maintenance and income measurements in conditions of changing price levels.
International Accounting Standards.
Proprietorship accounting including; sole traders and partnerships (where 
appropriate for the demonstration of specialised transactions), limited 
companies including basic group accounts, covering the preparation of 
accounts according to statutory requirements, IFRS (where appropriate) and 
the treatment of taxation in accounts.
Accounting for specialised transactions.
Financial analysis, interpretation and reporting including ratio analysis and 
statements of cash flows (cash flow statements).
After successfully completing this paper students should be able to:
● discuss the content and underlying rationale of the IASB Conceptual Framework and of its contribution to a ‘regulatory framework’.
● apply and discuss the appropriateness of specific international accounting standards.
● prepare financial statements for limited companies and other entities and appropriate financial statements for specialised transactions.
● interpret financial statements of limited companies and other entities.
● Assess and discuss alternative valuation methods and the problems associated with their application.

Paper12- Management Accounting II
To develop a critical understanding of issues relating to cost management, cost control and strategic decision making.
This paper concentrates on contemporary topical issues such as activity-based techniques, throughput accounting, economic value added, business process re-engineering and the balanced scorecard. Some of these techniques were designed to meet perceived shortcomings in traditional methods such as standard costing and accounting-based measures such as return-on-investment and a key part of this paper is to compare contemporary and traditional methods


【Professional Level Ⅱ】

Paper13 - Financial Accounting III
The aim of the paper is to examine a candidate’s ability to:
● critically evaluate current thought and developments in international financial accounting and reporting
● apply knowledge and professional judgment in an assessment of the requirements of international  financial reporting  standards and other reporting requirements
● ability to prepare and assess a wide variety of accounting and financial statements in a wide variety of business contexts

Paper14 - Financial Management 
The syllabus aims to test the candidate’s understanding of the role of the corporate financial manager in:
● determining the capital requirements and structures of an organisation and ascertaining the sources and costs of available capital;
● appraising the appropriate deployment of financial resources and the long term impact;
● determining dividend/retention policy and awareness of the implications within the capital market and in managing relationships with a variety of stakeholders in the environment of the organisation;
● evaluating strategic options and making appropriate recommendations;
● the installation of appropriate performance measurement systems;
● managing the financial consequences of global company operations.

Paper15- Professional Practice (Auditing)
The objectives of the paper are to ensure that candidates can exercise judgment in the management of the audit process and in the application of audit techniques, and to evaluate and discuss issues relating to current practices and developments in auditing and associated areas.

Paper16 - Taxation and Tax Planning
The objective of the paper is to ensure that students have:
● A thorough understanding of the practical aspects of the taxation system in Vietnam office
● An appreciation of the interaction of taxes
● An ability to analyses the taxation issues of a given situation and to offer tax solutions