Course Details

ACCA foundation level qualifications comprise certificates and diplomas, as well as a technician level qualification. Exams and awards include:

ACCA Diploma in Financial and Management Accounting (RQF Level 2)
  • FA1       Recording Financial Transactions

  • MA1      Management Information

ACCA Diploma in Financial and Management Accounting (RQF Level 3)
  • FA2       Maintaining Financial Records

  • MA2      Managing Costs and Finance

ACCA Diploma in Accounting and Business (RQF Level 4)
  • FAB       Accountant in Business

  • FMA      Management Accounting

  • FFA       Financial Accounting

Please note: In order to achieve any of these diplomas, you will need to complete the relevant exams and the Foundations in Professionalism module.

Foundations in professionalism


'Foundations in Professionalism' is an online, interactive module. It'll help you understand what it means to act professionally and ethically at work. You'll need to complete this module in order to receive certificates for the foundations and CAT awards.
You can complete Foundations in Professionalism before or after completing your Foundation-level exams, at your own pace. You only need to complete the module once, no matter how many foundation-level awards you achieve.
View more information on Foundations in Professionalism on ACCA Website.

Please Note: The Foundations in Professionalism module and your work experience can be completed before, at the same time or after taking your exams.

Certified Accounting Technician (CAT) Qualification

ACCA also offers a technician-level qualification – the Certified Accounting Technician (CAT) Qualification.
To achieve this award, you will need to complete foundation-level qualifications and also:

  1. One year's relevant practical experience in an accounting role to show you can use your knowledge from the exams in the workplace.

  2. The 'Foundations in Professionalism' module

  3. Any two of the additional specialist exams as follows:

    • FTX - Foundations in Taxation

    • FFM - Foundations in Financial Management

    • FAU - Foundations in Audit

Foundation certificates in taxation, financial management and audit

You can complete the FTX, FFM and FAU exams individually, and if you complete the Foundations in Professionalism module alongside any one of these exams, you will be awarded a certificate in that subject.
So, if you want to work (or already are working) in tax, financial management or audit and want certification for your skills, these certificates are perfect for you.