Unit content

14 units, three routes to membership

Credit value

This is the number of credits that will be awarded to a learner who has achieved each unit. The credits that you achieve accumulate and can be used towards completion of the full ATHE accountancy qualifications or can be transferred towards additional study for example a top-up degree.

Guided learning hours (GLH)

This is an estimate of the amount of time, on average, required to achieve a unit to the appropriate standard.

Detailed information on each unit syllabus is available on syllabus aims.

IFA Direct Units	Unit level	Credit value	GLH	Intermediate Financial Accountant IFA AIPA route	Associate Tax Adviser ATA route UK only	Associate Financial Accountant AFA MIPA route
Financial Accounting 1	4	15	60
Financial Accounting 2	4	15	60
Budgetary Control	4	15	60
Cost and Management Accounting	4	15	60
Personal Taxation	4	15	60
Business Environment	4	15	60
Law for Accounting	4	15	60
Financial Reporting	5	30	120
Financial Management	5	30	120
Financial and Management Control	5	30	120
Business Taxation	5	15	60
Assurance	5	15	60
Corporate Reporting for Strategic Business - Advanced	7	20	60
UK Taxation for Business and Individuals - Advanced	7	20	60

Institute designation	Institute grade	IPA designation	IPA membership grade	Access to PC (UK only)	Suitable for
IFA	Intermediate Financial Accountant	AIPA	Associate	Not eligible	Accounting technicians/junior and intermediate accountants
AFA	Associate	MIPA	Member	For eligible members only	Members in practice/senior accountants
ATA	Associate Tax Adviser			For eligible members only	Tax advisers

Detailed information on each unit syllabus is available on syllabus aims.