Framework recognition in England, Northern Ireland and Wales

In England and Northern Ireland, our Foundation-Level qualifications are recognised on the Regulated Qualifications Framework (RQF) and are regulated by Ofqual and CCEA Regulation. In Wales our Foundation-Level qualifications are recognised on the Credit and Qualifications Framework for Wales (CQFW) and are regulated by Qualifications Wales.

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

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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*

601/1076/4

Certificate of Higher Education

ACCA Certificate in Taxation (RQF Level 4)

FTX Foundations in Taxation.

Foundations in Professionalism module*

601/1074/0

Certificate of Higher Education

ACCA Certificate in Financial Management (RQF Level 4)

FFM Foundations in Financial Management.

Foundations in Professionalism module*

601/1075/2


Certificate of Higher Education

ACCA Diploma in Accounting and Business (RQF Level 4)

FFA Financial Accounting.

FMA Management Accounting.

FAB Accountant in Business.

Foundations in Professionalism module*

601/0771/6

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*

601/0773/X

GCE A-levels

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

FA1 Recording Financial Transactions.

MA1 Management Information.

Foundations in Professionalism module*

601/0772/8

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 Qualification Number also refers to the Learning Aims Reference for the Learning Aims Reference Service (LARS) database.

The Register of Regulated Qualifications lists the qualifications and awarding organisations regulated by Ofqual and CCEA Regulation. The  Qualifications in Wales (QiW) database is owned and managed by Qualifications Wales.

Find further information on Ofqual, CCEA Regulation and Qualifications Wales.

For information on how to complain to Ofqual, CCEA Regulation and  Qualifications Wales, visit the unhappy with the service you have received page.

For further information on the education recognition of ACCA and ACCA qualifications please refer to the Education Recognition Status document from the ‘related downloads’ area of this page.

Framework recognition in Scotland

In Scotland, our Professional, Fundamental and Foundation-Level qualifications are recognised on the Scottish Credit and Qualifications Framework (SCQF) and are regulated by SQA Accreditation

Details of our Professional, Fundamental and Foundation-Level qualifications, as they appear on the SCQF, are provided in the table below. The SQA Accreditation group award numbers are hyperlinked directly to the SQA Accreditation website in the table below. 

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SCQF qualification title  ACCA papers SQA accreditation group award number Scottish national qualification level benchmark Modern Apprenticeship framework***

ACCA Professional at SCQF Level 11 

Advanced Audit & Assurance.

Advanced Taxation.

Advanced Performance Management.

Advanced Financial Management.

Business Analysis.

Corporate Reporting.

Governance, Risk & Ethics.

R374 04

Masters degree

Not applicable

ACCA Fundamentals - Skills at SCQF Level 10 

Financial Management.

Audit and Assurance.

Financial Reporting.

Taxation.

Performance Management.

Corporate and Business Law.

R373 04

Bachelors (honours) degree

Not applicable

ACCA Certificate in Auditing at SCQF level 8  

FAU Foundations in Audit.

Foundations in Professionalism module*

R362 04

Higher National Diploma

Not applicable

ACCA Certificate in Taxation at SCQF level 8 

FTX Foundations in Taxation.

Foundations in Professionalism module*

R363 04

Higher National Diploma

Not applicable

ACCA Certificate in Financial Management at SCQF level 7 

FFM Foundations in Financial Management.

Foundations in Professionalism module*

R364 04

Higher National Certificate

Not applicable

ACCA Diploma in Accounting and Business at SCQF level 8

FFA Financial Accounting.

FMA Management Accounting.

FAB Accountant in Business.

Foundations in Professionalism module.*

R361 04

Higher National Diploma

Level 4 Modern Apprenticeship in Accounting

ACCA Intermediate Certificate in Financial and Management Accounting at SCQF level 6 

FA2 Maintaining Financial Records.

MA2 Maintaining Costs and Finances.

Foundations in Professionalism module.*

R360 04

Higher

Level 3 Modern Apprenticeship in Accounting

ACCA Introductory Certificate in Financial and Management at SCQF level 5 

FA1 Recording Financial Transactions.

MA1 Management Information.

Foundations in Professionalism module.*

R359 04

National 5

Level 2 Modern Apprenticeship in Accounting

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

***Modern Apprenticeships are available across a wide range of sectors and the format of training is decided by the appropriate Sector Skills Council (SSC). ACCA worked with the SSC responsible for the UK’s financial, finance and accountancy sectors, the Financial Skills Partnership (FSP), to have ACCA qualifications incorporated in the Accounting Modern Apprenticeship frameworks in Scotland. For further information on Modern Apprenticeships please see Skills Development Scotland’s Modern Apprenticeships website.

Find further information on SQA accreditation.

For information on how to complain to SQA Accreditation visit the unhappy with the service you have received page.

For further information on the education recognition of ACCA and ACCA qualifications please refer to the Education Recognition Status document from the ‘related downloads’ area of this page.