Routes to IFA Membership & Units

Studying on IFA Direct is ideal if you are looking for a route to IFA membership, gaining a practising certificate or want to invest in relevant continuing professional development. You will develop your knowledge and skills by gaining a broader and deeper understanding of key subjects relevant to accountants and tax advisers in, or supporting, small businesses.

14 units, two routes to membership

Follow either of the following two routes to be eligible for IFA membership as an Associate Financial Accountant or a Tax Adviser. And, there’s the opportunity for UK-based members to gain an IFA practising certificate

Associate AFA/MIPA route

Level 

Unit 

Credit value 

GLH 

 

 

 

Level 4 

Financial Accounting 1 

15 

60 

Financial Accounting 2 

15 

60 

Budgetary Control 

15 

60 

Cost and Management Accounting 

15 

60 

Personal Taxation 

15 

60 

Business Environment 

15 

60 

Law for Accounting 

15 

60 

 

 

Level 5 

Financial Reporting 

30 

120 

Financial Management 

30 

120 

Financial and Management Control 

30 

120 

Business Taxation 

15 

60 

Assurance 

15 

60 

 

Level 7 

 

Core Reporting for Strategic Business – Advanced 

20 

60 

UK Taxation for Business and Individuals 

20 

60 

Tax Adviser ATA/AIPA route

Level 

Unit 

Credit value 

GLH  

 

 

 

Level 4 

 

 

 

 

Financial Accounting 1  

15 

60
 

Financial Accounting 2   

15 

60 

Personal Taxation
 

15      

60
 

Business Environment 

15 

60 

Law for Accounting 

15 

60 

Level 5

Business Taxation        

15

60

Level 7

UK Taxation for Business and Individuals                

20 

60                

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.

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.

Fast-track route to IFA membership

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

Units and Assessment

For more details on the specifics of each unit, please view the pages below.