The Foundations in Accountancy (FIA) consists of foundation level awards, including certificates, diplomas and the Certified Accounting Technician (CAT) Qualification. These flexible awards focus on the core skills of financial accounting and management accounting; and the wider role of the accountant in business at higher levels. The range of awards means that you can pick the level of qualification which most appropriately meets your needs.

The FIA qualifications belong to the ACCA, the global body for professional accountants. ACCA supports 170,000 members and 436,000 students in 180 countries, helping them to develop successful careers in accounting and business, with the skills needed by employers.

ACCA works through a network of 91 offices and centres globally through which students can get localised support. There are also more than 8,500 ACCA Approved Employers worldwide, providing high standards of employee learning and development.

The Foundations in Accountancy contains the following qualifications:

  • Introductory Certificate in Financial and Management Accounting
  • Intermediate Certificate in Financial and Management Accounting
  • Diploma in Accounting and Business
  • Certified Accounting Technician (CAT)
  • Certificates in Auditing, Taxation and Financial Management


Individuals who do not meet the minimum entry requirements for the ACCA, can register for the FIA, complete the exams for the Diploma in Accounting or the CAT, transfer to the ACCA and claim three exemptions from the ACCA papers (F1, F2, F3).