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Exam Format 

Foundation in Accountancy
About FIA
The Foundation level is the best preparation for the ACCA Qualification if you don’t have any other qualifications or experience. Complete the diploma and you can be automatically transferred onto the ACCA Qualification, free of charge, and given exemptions from the first three exams.


ACCA offers foundation level-qualifications – known collectively as ‘Foundations in Accountancy’ – comprising of two certificates, a diploma and a technician-level qualification, which can be achieved along the way to transferring onto the ACCA Qualification.


These are:

  • Introductory Certificate in Financial and Management Accounting
  • Intermediate Certificate in Financial and Management Accounting
  • Diploma in Accounting and Business
  • Certified Accounting Technician (Cat) Qualification

Why FIA?

  • A step towards becoming a professional accountant
  • Gives a professional qualification for working in the field of accounting
  • Flexible pace to complete the qualifications
  • Entry point to the ACCA qualification for people with non-accounting backgrounds
  • Get exemptions in the first three papers of ACCA qualification

Eligibility
There are no minimum entry requirements – you can start at any level. However, we strongly recommend you start at the Introductory Certificate if you have no formal qualifications, especially if it has been a while since you completed any studies. This is because students who start at the Introductory Certificate and work their way through the Foundation level-qualifications perform better in the higher level exams.

Course Structure

Introductory Certificate in Financial and Management Accounting

  1. FA1 Recording Financial Transactions
  2. MA1 Management Information

Intermediate Certificate in Financial and Management Accounting

  1. FA2 Maintaining Financial Records
  2. MA2 Managing Costs and Finance

Diploma in Accounting and Business

  1. FAB Accountant in Business
  2. FMA Management Accounting
  3. FFA Financial Accounting

Certified Accounting Technician (CAT) Qualification  

All the above exams plus two of the following specialist papers

  1. FTX Foundations in Taxation
  2. FFM Foundations in Financial Management

To gain the Foundation Diploma and be eligible for the ACCA Qualification you must pass all seven exams and then complete the Foundations in Professionalism online module.Once you have completed the Foundation Diploma, you can be automatically transferred to the ACCA Qualification and given exemption from the first three exams (F1, F2 and F3).
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