Routes to IFA Membership

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 and gain 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 or a Tax Adviser and, there’s the opportunity for UK-based members to gain an IFA practising certificate.

Associate AFA/MIPA route

Level	Units	Credit Value
Level 4	Financial Accounting 1 Financial Accounting 2 Budgetary Control Cost and Management Accounting Personal Taxation Business Environment Law for Accounting	105
Level 5	Financial Reporting Financial Management Financial and Management Control Business Taxation Assurance	120
Level 7	Core Reporting for Strategic Business – Advanced UK Taxation for Business and Individuals	40

For details of the units and its content, click here

Tax Adviser ATA/AIPA route

Level	Units	Credit Value
Level 4	Financial Accounting 1 Financial Accounting 2 Personal Taxation Business Environment Law for Accounting	75
Level 5	Business Taxation	15
Level 7	UK Taxation for Business and Individuals	20

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.

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.

The units you need to complete to achieve Associate or Associate Tax Adviser status will be dependent on the units that form part of your degree or accountancy qualification. 

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.

Exemptions

Exemptions will be awarded into the IFA Direct framework 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 degree which are equivalent to the units provided within IFA Direct.