FIA (Foundations in Accountancy)

Foundations in Accountancy (FIA) is the new entry-level suite of awards from ACCA which will first be examined in December 2011. Awards include certificates, diplomas and a revised Certified Accounting Technician (CAT) Qualification.

These flexible awards focus on the core skills of financial and management accounting, and the wider role of the accountant in business at higher levels. The range of awards offers students flexible entry points with certification awarded at each level, allowing students to develop their education and skills, making them an attractive choice for employers.

The range of awards also means employers can select the level of qualifications which most appropriately meets their business needs.


Examination sittings


Foundations in Accountancy contains the following qualifications:

  • Introductory Certificate in Financial and Management Accounting - awarded on the completion of exams FA1 and MA1; and Foundations in Professionalism
  • Intermediate Certificate in Financial and Management Accounting - awarded on the completion of exams FA2 and MA2; and Foundations in Professionalism
  • Diploma in Accounting and Business - awarded on the completion of exams FAB, FMA and FFA; and Foundations in Professionalism
  • Certified Accounting Technician (CAT) Qualification – awarded on completion of all three levels (or with relevant work experience to exempt the first two levels and completion of the Diploma). Students must also complete two from three of the FAU, FTX and FFM exams and submit evidence of 12 months practical accounting experience.

Paper-based examinations (June and December sittings) are available for all FIA papers. The first seven papers (not the CAT option papers) can be taken as a computer-based assessment (on demand).

BPP Learning Media is the sole Publisher with Platinum Approved Learning Partner for Content status. This partnership with the ACCA ensures, through examiner reviews, that our Interactive Texts cover the syllabus topics to the correct depth and breadth and that they are fully focused on the exams students will be taking. It also allows us to publish the most recent exams in our Practice and Revision Kits, including – where relevant – examiners’ answers.

For FIA syllabus information, entry requirements and conversion arrangements for existing CAT students, please visit the ACCA website


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