Foundations in Accountancy

Foundations in Accountancy

Foundations in Accountancy (FIA)-UK


ACCA’s suites of entry level awards — Foundations in Accountancy (FIA) enables students to get supplementary certificates and diplomas in addition to a revised Certified Accounting Technician (CAT) qualification on route to their high performing and rewarding career as an ACCA. It is designed to equip the students with all the necessary technical skills and basic knowledge required to fulfill an ethical support role in accountancy.

Foundations in Professionalism

Foundations in Professionalism are an online interactive module that is designed to understand the meaning and importance of professionalism and ethics in the profession. This module has to be completed just once before or after completing the exams components of any or all of the above qualifications that students are aiming for.

Computer Based Examinations (CBE)

Flexibility is the key when it comes to the exams of Knowledge Modules (papers F1, F2 & F3) of ACCA or Introductory/Intermediate and for Diploma in Accounting of Foundations in Accountancy (FIA) qualifications of ACCA. The paper-based exams are held four times a year in March, June, September & December whereas; students can take the CBEs throughout the year outside the set of manual exams schedules. This allows students rapid progress towards their ACCA qualifications.

The students do not need to register by the usual registration dead lines. In order to take the CBEs they just need to ensure that they are registered as FIA/ACCA students and in possession of their registration number before taking the CBEs.

ACCA-UK Contact Details

64 Finnienston Square, G3 8DT, Glasgow, UK
Tel: 44 141 582 2000,
Fax: 44 141 582 2222

Entry Requirements

There are no formal academic qualifications necessary to register at any level of FIA qualifications. However, we strongly recommend students to have a detailed session with our counselor to see which level suites them best to start these dynamic qualifications as per their academic background. This will help students in developing strong basics of core subjects to pass the exams in straight attempts in minimum time frame as possible.

Practical Experience Requirements

The Certified Accounting Technician (CAT) qualification will prepare you for a challenging and often demanding career as a professional accountant in a support role. It is not sufficient to solely rely on theoretical knowledge developed through exam process. The CAT qualification closely links practical experience to the exam syllabus.

To qualify as an Accounting Technician students will need to complete one-year relevant practical experience in order to achieve ACCA membership as an Accounting Technician. Ideally, students should start working while studying for their CAT examinations. However, this may be completed before or after qualifying CAT papers.


FIA syllabi is designed in such a way that on completion of FIA exams students are expected to have core skills of Financial and Management Accounting and ready to perform their duties as a support accounting role with complete responsibility and professionalism.

Introductory Certificate in Financial & Management Accounting

FA1 Recording Financial Transactions
MA1 Management Information

Intermediate Certificate in Financial & Management Accounting

FA2 Managing Financial Records
MA2 Managing Costs and Finances

Diploma in Accounting and Business

FAB Accountant in Business
FFA Financial Accounting
FMA Management Accounting

Certified Accounting Technician (CAT)

(Any 2 out of 3)
FTX Foundations in Taxation
FFM Foundations in Financial Management
FAU Foundations in Audit