ACCA - The global body for professional accountants

The Diploma in Accounting and Business is awarded on the completion of the exams Accountant in Business (FAB), Financial Accounting (FFA), Management Accounting (FMA) and Foundations in Professionalism.

The Diploma is suitable for those aspiring to work or already working in the following types of roles:

  • basic bookkeeping
  • trainee accountant in a commercial organisation or accounting practice
  • accounts clerk in public sector.

The Diploma in Accounting and Business is broadly equivalent to HND level/ the first year of a degree.

FAB Accountant in Business
Syllabus and Study guide
Specimen papers
Examiner’s reports
Technical articles

FFA Financial Accounting
Syllabus and Study guide
Examinable documents
Specimen papers
Examiner’s reports
Technical articles

FMA Management Accounting
Syllabus and Study guide
Exam formulae and maths table
Specimen papers
Examiner’s reports
Technical articles

Foundations in Professionalism

To find the right resource for you, please select from the list in the menu to the right.

Progression onto the ACCA Qualification
Students who successfully complete the Diploma in Accounting and Business via the Foundation-level route can either:

  • transfer to the ACCA Qualification and commence their studies at F4 onwards of the ACCA Qualification

OR

  • continue to study for the Certified Accounting Technician (CAT) Qualification. However, please note students who continue with the CAT Qualification will either have to go back and complete FA1, MA1, FA2 and MA2 or claim exemption from these exams on the basis of practical experience.


On completion of the CAT Qualification, students may then progress onto the ACCA Qualification if they wish to do so, from F4 onwards. They can also count the four performance objectives and one year's work experience gained to achieve the CAT Qualification towards the three years' work experience and 13 performance objectives required for the ACCA Qualification.

Last updated: 29 Jan 2014