The syllabus and study guide for the Advanced Audit and Assurance (AAA) exam is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.
Please note that there are two versions of the syllabus and study guide:
The syllabus and study guide for the Advanced Audit and Assurance (AAA) exam is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.
Should you wish to practise as a registered auditor within the UK (obtain the audit qualification/audit practising certificate), you must attempt either SBR UK or SBR INT AND the AAA UK exam. Should you wish to practise as a registered auditor in Ireland, you must attempt the SBR Ireland and AAA Ireland exams. For Irish exams you should refer to the AAA UK syllabus and the SBR IRL syllabus.
In order to practise as an auditor in the UK or Ireland certain elements of UK/Irish legislation and regulation should be examined. The SBR (UK or INT)/AAA (UK) and SBR/AAA (IRL) exams fully meet regulatory and business environment requirements for those wishing to obtain the UK or Irish audit qualification respectively and hence practise as a registered auditor in the UK or Ireland.
AAA SGP candidates should refer to the AAA INT syllabus and study guide to help prepare for their assessment.
All questions set in all auditing exams will be based on IFRS® Standards . Due to the accounting knowledge required for AAA it is recommended that candidates should attempt and pass SBR prior to attempting AAA.
If you have previously prepared for your exam under the 2023/24 syllabus and are now preparing under the 2024/25 syllabus, refer to this interactive PDF so you can check whether there have been any syllabus changes, understand more about what they are and access useful resources
Regional versions of Advanced Audit and Assurance (AAA) syllabus and study guides.
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