FAU Foundations in Audit

You'll develop knowledge and understanding of the principles of external audit and the audit process and technical proficiency in the skills used for auditing financial statements.

Exam resources

Pass rates

49%
50%
39%
53%
46%
Dec 2023
Jun 2024
Dec 2024
Jun 2025
Dec 2025

ACCA Study Hub
Your ultimate study resource

Access ACCA-produced study chapters, flashcards, practice questions and much more, via myACCA

FAU essentials on one page

(PDF, 106KB)