AIA課程大綱涵蓋了會(huì)計(jì)科目的廣義基礎(chǔ)，注重會(huì)計(jì)理論、會(huì)計(jì)實(shí)踐以及兩者的結(jié)合，并注重同全球各國(guó)各地區(qū)的會(huì)計(jì)理論與實(shí)踐的銜接。AIA設(shè)有16門課程，其學(xué)習(xí)及考試由簡(jiǎn)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(gè)階段，共A、B、C、D、E、F六個(gè)模塊。每個(gè)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(jí):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(jí):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(huì)計(jì)
