The document is a prospectus for the Association of International Accountants (AIA), which offers qualifications and membership for accountants. It discusses the history and mission of AIA, which was founded over 80 years ago and has members in over 85 countries. AIA provides qualifications like the professional accountancy qualification, diplomas, and certificates that are recognized globally. It also discusses the benefits of AIA membership, which includes networking opportunities and representation. The prospectus emphasizes that an AIA qualification can help one gain career advantages and work internationally in accounting and business.