Qualification framework recognition of ACCA’s Foundation-Level qualifications

ACCA’s Foundation-Level qualifications are recognised on the Regulated Qualifications Framework (RQF) and are globally regulated by Ofqual. This means employers anywhere in the world can be assured of the level and standard of ACCA’s Foundation Level Qualifications.

Details of our Foundation-Level qualifications, as they appear on the RQF, are provided in the table below.


Qualification title

ACCA papers

Qualification number **

UK National Qualification Benchmark

ACCA Certificate in Audit (RQF Level 4)

FAU Foundations in Audit.

Foundations in Professionalism module*


Certificate of Higher Education

ACCA Certificate in Taxation (RQF Level 4)

FTX Foundations in Taxation.

Foundations in Professionalism module*


Certificate of Higher Education

ACCA Certificate in Financial Management (RQF Level 4)

FFM Foundations in Financial Management.

Foundations in Professionalism module*


Certificate of Higher Education

ACCA Diploma in Accounting and Business (RQF Level 4)

FFA Financial Accounting.

FMA Management Accounting.

FBT Business in Technology.

Foundations in Professionalism module*


Certificate of Higher Education

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

FA2 Maintaining Financial Records.

MA2 Maintaining Costs & Finances.

Foundations in Professionalism module*


GCE A-levels

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

FA1 Recording Financial Transactions.

MA1 Management Information.

Foundations in Professionalism module*


GCSE grades A–C

* Students only need to successfully complete Foundations in Professionalism once, if they complete one or more qualifications from the Foundation-level qualifications suite.

The Register of Regulated Qualifications lists the qualifications and awarding organisations regulated by Ofqual.

Find further information on Ofqual and how to complain.