AIA課程大綱涵蓋了會計科目的廣義基礎(chǔ),注重會計理論、會計實踐以及兩者的結(jié)合,并注重同全球各國各地區(qū)的會計理論與實踐的銜接。AIA設(shè)有16門課程,其學(xué)習(xí)及考試由簡單的基礎(chǔ)開始,逐步上升到戰(zhàn)略性、前瞻性的課題。全部課程分為三個階段,共A、B、C、D、E、F六個模塊。每個階段都有相應(yīng)的資格證書。
基礎(chǔ)水平:Foundation Level
A模塊:1/Financial Accounting 1
2/Economics
3/Cost Accounting
B、模塊
4/Law
5/Auditing and Taxation
6/Information Processing
專業(yè)水平一級:Professional Level 1
C模塊:7/Auditing
8/Company Law
9/Management Information
D、模塊
10/ Business Management
11/ Financial Accounting 2
12/Management Accounting
專業(yè)水平二級:Professional Level 2
E、模塊:
13/ Financial Accounting 3
14/ Financial Management
F、模塊
15/ Professional Practice(Auditing)
16/ Taxation and Tax Planning
會計