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The Association of International Accountants (AIA) is a professional accountancy body. It was founded in the UK in 1928 and since that date has promoted the concept of ‘international accounting’ to create a global network of accountants in over 85 countries worldwide.〔(Association of International Accountants )〕 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 and has recognition to operate in the Qualifications and Credit Framework (QCF) as an Awarding Body. The AIA professional qualification is currently recognised in over 30 countries worldwide. The AIA's Head Office is in the UK, and it has established branches in Hong Kong, Greece, Cyprus, Ghana, Singapore and Malaysia. ==Membership== ;Associate or Fellow membership AIA members use the designatory letters FAIA, as a Fellow and AAIA as an Associate. And AIA members can use the title or designation of International Accountant. Those who achieve the AIA’s Recognised Professional Qualification as a company auditor are able to register with a Recognised Supervisory Body (RSB)〔(RQB and RSB recognition process ), FRC〕 and undertake company audits of companies of all sizes in the UK in accordance with the UK Companies Acts.〔(UK Companies Acts )〕 All AIA members must undertake Continuing Professional Development (CPD),〔(Continuing Professional Development ), AIA website〕 are subject to Disciplinary Procedures and adhere to the International Federation of Accountants (IFAC) Code of Ethics. AIA is regulated by the Professional Oversight Board (POB), part of the UK’s Financial Reporting Council (FRC). AIA offers a number of entry levels to applicants, depending on their qualifications and work experience profile. Student membership is designed for those applicants who wish to undertake the AIA Professional Qualification〔(Professional Qualification )〕 or Audit Qualification,〔(Audit Qualification )〕 which is achieved through a combination of work experience and examinations that ensure candidates are equipped with the relevant skills and competencies required to work confidently and efficiently in this challenging profession. Affiliate membership is offered to those applicants who have had over five years work experience in accountancy and finance, and want to become a member of a professional accountancy body. Affiliate members are entitled to use the designation AMIA. Affiliate membership is not full membership of AIA, Affiliate members are not authorised to sign off accounts and are not eligible for an AIA practising certificate. Academic membership is offered exclusively to academics, who are working at universities or colleges and teaching at lecturer level or above. Applicants could also be a consultant or examiner for a professional body. Academic members are entitled to use the designation FAIA(Acad). AIA Academic Membership does not convey any entitlement to the AIA Professional Qualification. Direct membership applies to those who have the right to practice in the United Kingdom under Regulation 5 of the European Communities (Recognition of Professional Qualifications) Directive. AIA are also recognised under the EC Audit Directive, which recognises professional qualifications for auditors as defined by the Companies Act 2006. Only applicants who are eligible under this route can apply for direct membership. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Association of International Accountants」の詳細全文を読む スポンサード リンク
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