Course details for the Foundations level | ACCA | ACCA Global
ACCA - The global body for professional accountants

Our Foundation level-qualifications - collectively referred to as Foundations in Accountancy - includes certificates and diplomas, as well as a technician level qualification. Here are the exams you will take at this level and the awards you will achieve along the way:

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

Foundation Diploma (only available in Pakistan and Bangladesh)
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

We include ethics at every level of our qualifications. This is because we believe good accountants should be professional and ethical. So we ensure all of our students understand what it means to work and act professionally and ethically.

Foundations in Professionalism is an online, interactive module. It will help you understand what it means to act professionally and ethically at work. You will need to complete this module in order to receive certificates for the awards you complete.

You can complete Foundations in Professionalism before or after completing your Foundation-level exams, at your own pace. You only need to complete the module once, no matter how many foundation-level awards you achieve.

Please note: the Foundations in Professionalism module and your work experience can be completed before, at the same time or after taking your exams.

Certified Accounting Technician (CAT) Qualification

We also offer a technician-level qualification – the Certified Accounting Technician (CAT) Qualification. It is for those who want to qualify to technician level.

To achieve this award, you will need to complete the exams listed above and also the following:

  • One year's relevant practical experience in an accounting role to show you can use your knowledge from the exams in the workplace.
  • The Foundations in Professionalism module.
  • Two additional specialist exams as follows:

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

Foundation Certificates in Taxation, Financial Management and Audit

You can complete the options exams above individually, and if you complete the Foundations in Professionalism module alongside any one of these exams, you will be awarded a certificate in that subject.

So if you want to work (or already are working) in tax, financial management or audit and want certification for your skills, these certificates are perfect for you.

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