Office of Qualifications and Examinations Regulation (Ofqual) and The Council for the Curriculum, Examinations and Assessment (CCEA) Regulation

ACCA is recognised as an awarding organisation and our Foundation-Level qualifications are listed on the Regulated Qualifications Framework (RQF). The RQF is shared by the regulators Ofqual and CCEA Regulation. ACCA’s qualifications listed on the RQF are regulated by Ofqual in England and CCEA Regulation in Northern Ireland. 

The table below provides full details of the ACCA qualifications recognised on the RQF. The RQF qualification numbers are hyperlinked directly to the Register of Regulated Qualifications. For further information on each qualification, please select a qualification title.

ACCA qualificationACCA papersQualification titleRQF qualification number **UK National Qualification Benchmark
Certificate in auditing

FAU Foundations in Audit.

Foundations in Professionalism module*

ACCA Level 4 Award in Audit601/1076/4Certificate of Higher Education
Certificate in taxation

FTX Foundations in Taxation.

Foundations in Professionalism module*

ACCA Level 4 Certificate in Taxation601/1074/0Certificate of Higher Education
Certificate in financial management

FFM Foundations in Financial Management.

Foundations in Professionalism module*

ACCA Level 4 Certificate in Financial Management601/1075/2
Certificate of Higher Education
Diploma in accounting and business

FFA/F3 Financial Accounting.

FMA/F2 Management Accounting.

FAB/F1 Accountant in Business.

Foundations in Professionalism module*

ACCA Level 4 Diploma in Accounting and Business601/0771/6Certificate of Higher Education
Intermediate certificate in financial and management accounting

FA2 Maintaining Financial Records.

MA2 Maintaining Costs & Finances.

Foundations in Professionalism module*

ACCA Level 3 Diploma in Financial and Management Accounting601/0773/XGCE A-levels

Introductory certificate in financial and management accounting

FA1 Recording Financial Transactions.

MA1 Management Information.

Foundations in Professionalism module*

ACCA Level 2 Diploma in Financial and Management Accounting601/0772/8GCSE grades A–C


* Students only need to successfully complete Foundations in Professionalism once, if they complete one or more qualifications from the foundation-level qualifications suite.

** The RQF Qualification Number also refers to the Learning Aims Reference for the Learning Aims Reference Service (LARS) database.

To be eligible for a qualification listed on the RQF, you must be resident in England or Northern Ireland at any point prior to completion of the qualification. On completion, your certificate will be automatically generated and available for download via your myACCA account within 24 hours.

Further information on Ofqual can be found on the Government website.

For information on how to complain to Ofqual and CCEA Regulation, visit the unhappy with the service you have received page.

Scottish Qualifications Authority (SQA) Accreditation

SQA Accreditation quality assures qualifications offered in Scotland by approving awarding bodies and accrediting their qualifications. SQA Accreditation regulates awarding bodies and their qualifications against published regulatory requirements. SQA Accreditation has approved ACCA as an awarding body and has accredited ACCA’s qualifications.

The SCQF (Scottish Credit and Qualifications Framework) promotes lifelong learning in Scotland. ACCA’s full suite of qualifications, through their recognition by SQA Accreditation, have been credited and levelled and placed on the SCQF.

Modern Apprenticeships are available across a wide range of sectors and the format of training is decided by the appropriate Sector Skills Council (SSC). ACCA worked with the SSC responsible for the UK’s financial, finance and accountancy sectors, the Financial Skills Partnership (FSP), to have ACCA qualifications incorporated in the Accounting Modern Apprenticeship frameworks in Scotland. For further information on Modern Apprenticeships please see Skills Development Scotland’s Modern Apprenticeships website.

ACCA qualificationACCA papersSCQF qualification titleSQA accreditation group award numberScottish National Qualification level benchmarkModern Apprenticeship framework
Professional level

P7 Advanced Audit & Assurance.

P6 Advanced Taxation.

P5 Advanced Performance Management.

P4 Advanced Financial Management.

P3 Business Analysis.

P2 Corporate Reporting.

P1 Governance, Risk & Ethics.

ACCA Professional at SCQF Level 11R374 04Masters degreeNot applicable
Fundamentals skill
 

F9 Financial Management.

F8 Audit and Assurance.

F7 – Financial Reporting.

F6 - Taxation.

F5 - Performance Management.

F4 – Corporate and Business Law.

ACCA Fundamentals - Skills at SCQF Level 10
R373 04
Bachelors (honours) degreeNot applicable
Certificate in auditing

FAU Foundations in Audit.

Foundations in Professionalism module*

ACCA Certificate in Auditing at SCQF level 8R362 04Higher National DiplomaNot applicable
Certificate in taxation

FTX Foundations in Taxation.

Foundations in Professionalism module*

ACCA Certificate in Taxation at SCQF level 8R363 04Higher National DiplomaNot applicable
Certificate in financial management

FFM Foundations in Financial Management.

Foundations in Professionalism module*


ACCA Certificate in Financial Management at SCQF level 7
R364 04Higher National CertificateNot applicable
Diploma in accounting and business

FFA/F3 Financial Accounting.

FMA/F2 Management Accounting.

FAB/F1 Accountant in Business.

Foundations in Professionalism module.*

ACCA Diploma in Accounting and Business at SCQF level 8   R361 04Higher National Diploma
Level 4 Modern Apprenticeship in Accounting
Intermediate certificate in financial and management accounting

FA2 Maintaining Financial Records.

MA2 Maintaining Costs and Finances.

Foundations in Professionalism module.*

ACCA Intermediate Certificate in Financial and Management Accounting at SCQF level 6R360 04HigherLevel 3 Modern Apprenticeship in Accounting
Introductory certificate in financial and management accounting

FA1 Recording Financial Transactions.

MA1 Management Information.

Foundations in Professionalism module.*

ACCA Introductory Certificate in Financial and Management at SCQF level 5R359 04National 5Level 2 Modern Apprenticeship in Accounting


* Students only need to successfully complete Foundations in Professionalism once, if they complete one or more qualifications from the Foundation-level qualifications suite.

To be eligible for a qualification accredited by SQA Accreditation, you must be resident in Scotland at any point prior to completion of the qualification. On completion, your certificate will be automatically generated and available for download via your myACCA account within 24 hours.

Find further information on SQA accreditation.

For information on how to complain to SQA Accreditation visit the Unhappy with the service you have received page.

Qualifications Wales

Qualifications Wales was established through the Qualifications Wales Act 2015 as the regulator of non-degree qualifications and the qualifications system in Wales. It is a Welsh Government Sponsored Body, independent of government, and is accountable to the National Assembly for Wales.

ACCA is recognised as an awarding organisation by Qualifications Wales and our Foundation-Level qualifications are listed on The Credit & Qualifications Framework for Wales (CQFW). The CQFW qualification numbers are hyperlinked directly to the Qualifications in Wales (QiW) database. For further information on each qualification, please select a qualification title.

ACCA qualificationACCA papersQualification titleCQFW qualification number **UK National Qualification benchmark
Certificate in auditing

FAU Foundations in Audit.

Foundations in Professionalism module*

ACCA level 4 Award in Audit601/1076/4Certificate of Higher Education
Certificate in taxation

FTX Foundations in Taxation.

Foundations in Professionalism module*

ACCA level 4 Certificate in Taxation601/1074/0
Certificate of Higher Education
Certificate in financial management

FFM Foundations in Financial Management.

Foundations in Professionalism module*

ACCA level 4 Certificate in Financial Management601/1075/2Certificate of Higher Education
Diploma in accounting & business

FFA/F3 Financial Accounting.

FMA/F2 Management Accounting.

FAB/F1 Accountant in Business.

Foundations in Professionalism module*

ACCA level 4 Diploma in Accounting & Business601/0771/6Certificate of Higher Education
Intermediate certificate in financial & management accounting

FA2 Maintaining Financial Records.

MA2 Maintaining Costs and Finances.

Foundations in Professionalism module*

ACCA level 3 Diploma in Financial & Management Accounting601/0773/XGCE A-levels
Introductory certificate in financial and management accounting

FA1 Recording Financial Transactions.

MA1 Management Information.

Foundations in Professionalism module*

ACCA level 2 Diploma in Financial & Management Accounting601/0772/8GCSE grades A–C


* Students only need to successfully complete Foundations in Professionalism once, if they complete one or more qualifications from the foundation-level qualifications suite.

** The CQFW Qualification Number also refers to the Learning Aims Reference for the Learning Aims Reference Service (LARS) database.

To be eligible for a qualification regulated by Qualifications Wales, you must complete your qualification at a centre based in Wales. On completion, your certificate will be automatically generated and available for download via your myACCA account within 24 hours.

Visit the Qualifications Wales website to find out more.

For information on how to complain to Qualifications Wales visit the Unhappy with the service you have received page.

For further information on the education recognition of ACCA and ACCA qualifications please refer to the Education Recognition Status document from the ‘related downloads’ area of this page.