How the Foundations level works | ACCA | ACCA Global
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What's involved?

Our Foundation level-qualifications - known collectively as Foundations in Accountancy - contains two certificates and a diploma that you can achieve along the way to transferring onto the ACCA Qualification. This will help keep you motivated and mark your progress.

You will also need to complete a professionalism and ethics module called Foundations in Professionalism before you can be awarded any of the Foundation-level qualifications.

For full details of the qualifications and exam papers visit the ‘Course details’ tab.

How long will it take to complete?

From taking your first exam within the introductory certificate up to the higher level papers could be completed in one year. However, it’s up to you how quickly you want to progress as there is no time limit. Why not check out our Student Planner App to help you schedule your journey to membership?

After you complete the Diploma in Accounting and Business (or the Foundation Diploma if you are based in Bangladesh or Pakistan) you can transfer onto the ACCA Qualification. You can claim exemption from the first three exams (F1, F2 and F3), because you will have already passed them at the diploma level.  You can then continue your journey with us on the ACCA Qualification.

What awards can I achieve?

As you work your way through our Foundation-level qualifications you can achieve the following awards:

  • Introductory certificate in financial and management accounting
  • Intermediate Certificate in financial and management accounting
  • The Diploma in Accounting and Business
  • The Foundation Diploma (only available in Bangladesh and Pakistan)

Can I miss out some exams if I have relevant qualifications?

Yes - you can claim exemptions from the intermediate certificate and the diploma. Please visit our exemptions enquiry page to check what exemptions you may claim based on your previous qualifications.

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