The Association of International Accountants (AIA) appears on the FRC’s lists as a Recognised Qualifying Body (RQB) — one of the five bodies that can award the statutory audit qualification under Schedule 11 of the Companies Act 2006. It is, however, not a Recognised Supervisory Body: it cannot itself register and supervise statutory auditors. This is the asymmetry that distinguishes the AIA from ICAEW, ACCA, ICAS and CAI, which are both RSBs and RQBs.
Sources & verification
- The AIA (Association of International Accountants) is one of the five Recognised Qualifying Bodies able to award the statutory audit qualification, but it is not a Recognised Supervisory Body and cannot register or supervise statutory auditors, source, Last verified 2026-10-15
Verified reference information, not professional, medical, legal or careers advice. Regulations change; always check the cited primary source before relying on it.