Routes to IFA Membership & Units

Studying on IFA Direct is ideal if you are looking for a route to membership, gaining a practising certificate or want to invest in relevant continuing professional development.

You will develop your knowledge and skills and gain a broader and deeper understanding of key subjects relevant to accountants and tax advisers in, or supporting, small businesses.

14 units, three routes to membership

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

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

Exemptions

If you already hold an accounting or associated degree or masters degree or have completed or part-completed a professional accounting qualification you may not be required to undertake all the units.

The units you need to complete to achieve Intermediate, Associate or Associate Tax Adviser status will be dependent on the units that form part of your previous qualifications.

Exemptions will be awarded based upon previous relevant qualifications i.e., if you have part-qualified with a professional body such as ACCA or AAT or have taken modules within a bachelors or masters degree which are equivalent to the units provided within IFA Direct.

A route tailored for you

Once we receive your application form together with your certified qualification transcripts and certificates, we will provide you with a tailored route to membership based upon your requirements and advise you of any exemptions you are eligible for.

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.

14 units, three routes to membership

Exemptions

A route tailored for you

Credit value

Guided learning hours (GLH)

About IFA Direct

IFA Direct Brochure

Need help? Call us on 020 7998 3655.

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