Eligibility Conditions for Membership
The Institute of Auditing (TIA) grants membership to individuals who meet the following conditions:
1-Educational Qualifications (Academic and Professional):
i) Passing the prescribed examinations as laid down in the Institute's constitution, which has been approved by the Executive Council/Board of Directors of the Institute, and acquiring practical job experience thereafter.
ii) Submitting documentary evidence to the satisfaction of the Executive Council/Board of Directors of the Institute that the applicant holds academic or professional qualifications in Accounting, Auditing, Finance, and related subjects that are considered by the Executive Council/Board of Directors to be equivalent to the prescribed qualifications and standards of the Institute, or
iii) Being a member of another professional Institute of Internal Auditing, whose examinations are considered by the Executive Council/Board of Directors to be equivalent to the examinations of the Institute.
2-Approved Practical Job Experience:
The Institute of Auditing (TIA) approves practical job experience for membership under the following conditions:i) The applicant must have at least five years of practical job experience of the type prescribed by the Institute. This may include their period of service as an employee in the regularly constituted Internal Auditing Department of a business organization recognized by the Executive Council/Board of Directors of the Institute.
ii) If the applicant is a graduate or master of Commerce or Master of Business Administration from a recognized University, the Executive Council/Board of Directors may reduce the required period of practical job experience by not more than half a year.
iii) The applicant must be at least 23 years old.
The general conduct, experience, and suitability of the applicant for membership must be in accordance with the standards prescribed and approved by the Executive Council/Board of Directors of the Institute.
Conferment of Membership and Certificate
In order to apply for membership in the Institute of Auditing (TIA) and fulfill the conditions outlined in the constitution, the following procedure must be followed:
i) The applicant must complete the prescribed application form, pay the required fee, and provide any additional information requested by the Executive Council/Board of Directors of the Institute.
ii) The applicant must sign an undertaking, declaring that they will adhere to the Institute's regulations and bye-laws for the duration of their membership and that they will not use the professional designation or designatory letters indicating their membership status after their membership has ceased.
iii) The Executive Council/Board of Directors of the Institute has the power to accept or reject applications for membership, subject only to the regulations and bye-laws of the Institute. Their decision will be final, and they are not obliged to provide any reasons for their decision.
iv) Upon being accepted as a member, the individual will be entitled to a Certificate of Membership in the prescribed format. However, it must be noted that all membership certificates issued by the Institute are the property of the Institute, and the holder of a membership certificate is obligated to return the certificate to the Institute upon ceasing to be a member, regardless of the reason for their departure.
Professional Designatory Letters
Upon meeting the conditions outlined in the Constitution/Articles of Association, individuals who are granted membership in the Institute may use the following title and accompanying letters as prescribed, unless stated otherwise. The Institute of Auditing (TIA) Pakistan offers two types of memberships.
Associate membership is open to those who hold a bachelor's degree or higher in any field and have at least three years of professional experience in auditing, accounting, or related fields. Associate members can use the designation “ATIA” (Associate of The Institute of Auditing-TIA) after their name.
Fellow membership is open to those who hold a bachelor's degree or higher in any field and have at least seven years of professional experience in auditing, accounting, or related fields. In addition, they must have completed TIA's certification program and passed the associated exams. Fellow members can use the designation “FTIA” (Fellow of The Institute of Auditing-TIA) after their name.
Both types of membership require adherence to TIA's code of ethics and ongoing professional development through continuing education courses and other opportunities. Members of TIA have access to a range of benefits, including networking opportunities, professional development resources, and access to the latest industry research and best practices.
Disqualifications and Restrictions on Entry
Individuals who suffer from natural, legal, educational, or other disabilities shall be considered ineligible for membership in the Institute. The Executive Council/Board of Directors has absolute authority to impose restrictions on the entry of applicants who fall under the following categories and do not meet the rules of the Institute:
i) Those who are insane or of unsound mind.
ii) Those who are insolvent.
iii) Those who are not adequately qualified as per the Institute's regulations.
iv) Those who have been found guilty of any act discreditable to the profession or professional misconduct by the disciplinary committee of the Institute.
v) Those who have worked against the interest of the Institute or have violated any of the bye-laws, rules, and regulations of the Institute.
vi) Those who refuse or neglect to implement any decision of the Institute or of the Executive Council/Board of Directors of the Institute.
vii) Those who fail to pay the annual subscription or any other outstanding dues to the Institute within twelve months from the due date of such debt.