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Our Foundations in Accountancy or FIA offers foundation level-qualifications comprising of two, certificates and diplomas that you can obtain as you progress through the exams. Here are the exams you will need to take and the awards you can achieve on the way.

Why FIA?

  • A step towards becoming a professional accountant
  • Gives a professional qualification for working in the field of accounting
  • Flexible pace to complete the qualifications
  • Entry point to the ACCA qualification for people with non-accounting backgrounds
  • Get exemptions in the first three papers of ACCA qualification

ACCA Diploma in Accounting and Business

The ACCA Diploma in Accounting and Business is awarded on the completion of the exams Accountant in Business (FAB), Financial Accounting (FFA), Management Accounting (FMA) and Foundations in Professionalism.

The ACCA Diploma in Accounting and Business is suitable for those aspiring to work or already working in the following types of roles:

  • basic bookkeeping
  • trainee accountant in a commercial organisation or accounting practice
  • accounts clerk in public sector.

The ACCA Diploma in Accounting and Business is broadly equivalent to HND level/ the first year of a degree.


  • FAB Accountant in Business
  • FFA Financial Accounting
  • FMA Management Accounting


There are no minimum entry requirements – you can start at any level. However, we strongly recommend you start at the Introductory Certificate if you have no formal qualifications, especially if it has been a while since you completed any studies. This is because students who start at the Introductory Certificate and work their way through the Foundation level-qualifications perform better in the higher-level exams.

Additional requirements Foundations in professionalism

The module has been designed to help you understand what it means to act professionally and ethically at work. Once you complete the module you will receive certificates for all the awards you complete.

So, if you study for any of our Foundation-level qualifications and want a certificate as proof of the exams you have completed, you are required to complete Foundations in Professionalism. This is an online, interactive module, designed to help you develop your understanding of what it means to act professionally and ethically in the work you carry out.

You can complete Foundations in Professionalism before or after completing the exam component of the qualification you are aiming to achieve and you only need to successfully complete the module once, even if you decide to complete one or more of our qualifications.

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