ACCA - The global body for professional accountants

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Our range of Foundation-level qualifications provides an excellent starting point for those who may wish to pursue a career in accountancy and become a professional accountant but may not meet the entry requirements to start their studies straight away on the ACCA Qualification. The range includes certificates, diplomas and a technician-level qualification. These are:

Introductory Certificate in Financial and Management Accounting
FA1 Recording Financial Transactions
MA1 Management Information

Intermediate Certificate in Financial and Management Accounting
FA2 Maintaining Financial Records
MA2 Managing Costs and Finance

Diploma in Accounting and Business
FAB Accountant in Business
FMA Management Accounting
FFA Financial Accounting

Certified Accounting Technician (CAT) Qualification
All the above exams plus two of the following specialist papers:

FTX Foundations in Taxation
FFM Foundations in Financial Management
FAU Foundations in Audit

Foundation Diploma (for students in Bangladesh and Pakistan only)
FA1 Recording Financial Transactions
MA1 Management Information
FA2 Maintaining Financial Records
MA2 Managing Costs and Finance
FAB Accountant in Business
FMA Management Accounting
FFA Financial Accounting

Foundations in Professionalism
If you study any of the Foundation-level qualifications and want a certificate as proof of the exams you have completed, you are required to complete Foundations in Professionalism. This is an online, interactive module, designed to help you develop your understanding of what it means to act professionally and ethically in the work you carry out.

ENTRY REQUIREMENTS

You don’t need any prior qualifications to start any of the Foundation-level qualifications. You can start at any level. However, we would strongly recommend students without any prior qualifications to start with the Introductory Certificate in Financial and Management Accounting, then complete the Intermediate Certificate in Financial and Management Accounting and finally progress to the Diploma in Accounting and Business. Evidence suggests that students who do perform better at the higher level exams than students who start their studies straight away with the Diploma in Accounting and Business.

For more information on the Foundation-level suite of awards please download the Start your Journey brochure found in the Related Documents section at the bottom of this page.

Please note that we do not permit, under any circumstances, the unauthorised copying, reproduction or translation of ACCA qualifications.

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For further details, please download our copyright statement from the Related Documents below. 

Last updated: 17 Jan 2014

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