Foundation level

Foundations in Accountancy

Our foundation level qualifications comprise certificates and diplomas, as well as a technician level qualification. Exams and awards include:

ACCA Diploma in Financial and Management Accounting (RQF Level 2)

FA1       Recording Financial Transactions

MA1      Management Information


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

FA2       Maintaining Financial Records

MA2      Managing Costs and Finance

ACCA Diploma in Accounting and Business (RQF Level 4)

FAB       Accountant in Business

FMA      Management Accounting

FFA       Financial Accounting

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

Foundation diploma

The Foundation Diploma is designed exclusively for students in Pakistan and Bangladesh. Exams include:

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

'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.

To achieve this award, you will need to complete foundation-level qualifications and also:

  1. One year's relevant practical experience in an accounting role to show you can use your knowledge from the exams in the workplace.
  2. The 'Foundations in Professionalism' module
  3. 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 FTX, FFM and FAU exams 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.

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