Course details

Foundations in Accountancy

Foundation in Accountancy (FIA) is a group of qualifications. Each qualification has a number of exams which can be taken at any time to suit the students’ schedule. They also need to complete the Foundations in Professionalism module to be awarded any of the qualifications, though this module need be taken only once.

ACCA Diploma in Financial and agement AccountManing (RQF Level 2)

  • FA1 Financial Record Keeping

Covers the main types of business transactions and documentation and how these are recorded in an accounting system up to the trial balance stage.

  • MA1 Management Information

Covers the provision of basic management information in an organisation to support management in planning and decision-making.

ACCA Diploma in Financial and Management Accounting (RQF Level 3)

  • FA2 Maintaining Financial Records

Covers the underlying principles and concepts relating to financial records and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements.

  • MA2 Managing Costs and Finance

Covers preparing, processing and presenting basic cost information to support management in planning and decision-making in a variety of business contexts.

ACCA Diploma in Accounting and Business (RQF Level 4)

Broadly equating to the first year of a degree programme, it comprises three courses. Students who complete these will also have completed the Applied Knowledge level of the full ACCA Qualification:

  • FBT Business and Technology

Covers business and technology and the influence this has on how organisations are structured and on the role of accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organization, its people and systems.

  • FFA Financial Accounting

Covers the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques, including the preparation of basic financial statements for single entities and simple groups. Also introduces basic techniques of interpretation of financial statements.

  • FMA Management Accounting

Covers management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business contexts.

See the Foundation Diploma exams (designed exclusively for students in Pakistan and Bangladesh).

Foundations in Professionalism

Wherever students begin their FIA journey, they will also need to complete our Foundations in Professionalism module to gain their qualification. This online and interactive module will give them an understanding of what it means to act professionally and ethically in relation to finance.

This module can be taken before or after the exam component of their qualification and only needs to be taken once, irrespective of whether the student goes on to take further FIA qualifications. Professionalism and ethical behaviour are fundamental aspects of the ACCA approach – which is recognised and respected around the world as the gold standard for financial training and education.

View more information on Foundations in Professionalism

Certified Accounting Technician (CAT) Qualification

The CAT Qualification draws together the three FIA diplomas, plus three additional specialist options awards. It provides a broad platform of financial skills and knowledge as well as allowing students a degree of specialisation to support their role. They need to complete two out of the three specialist options awards:

  • FAU Foundations in Audit
  • FTX Foundations in Taxation
  • FFM Foundations in Financiaal Mnagement

To complete the CAT Qualification, students also need to evidence a year of practical experience in a relevant finance role and complete the Foundations in Professionalism module.

Foundation certificates in taxation, financial management and audit
The following standalone certificates are also available if you simply wish to certify your employees’ competence in specific areas of work:

  • ACCA Certificate in Audit (RQF Level 4)
  • ACCA Certificate in Taxation (RQF Level 4)
  • ACCA Certificate in Financial Management (RQF Level 4)

To be awarded a certificate the student will also need to complete the Foundations in Professionalism module.


Students resident in Scotland will receive award certificates for the Scottish regulated titles.

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