The Foundation-level qualifications, collectively referred to as Foundations in Accountancy, are detailed below:
Introductory Certificate in Financial and Management Accounting
FA1 – Recording Financial Transactions
MA1 – Management Information
Intermediate Certificate in Financial and Management Accounting
FA2 – Maintaining Financial Records
MA2 – Managing Costs and Finance
Diploma in Accounting and Business
FAB – Accountant in Business
FMA – Management Accounting
FFA – Financial Accounting
Foundation Diploma (only available in Pakistan and Bangladesh)
FA1 – Recording Financial Transactions
MA1 – Management Information
FA2 – Maintaining Financial Records
MA2 – Managing Costs and Finance
FAB – Accountant in Business
FMA – Management Accounting
FFA – Financial Accounting
Certified Accounting Technician
To achieve this award you need to complete all of the above exams and two of the following exams:
FTX – Foundations in Taxation
FFM – Foundations in Financial Management
FAU – Foundations in Audit
To gain any of the above awards, and receive a certificate you are
required to complete the Foundations in Professionalism Module. This
will give you exposure to a range of ethical perspectives and includes
several self-tests which require you to reflect on your own ethical
behaviour and values.
To help demonstrate to potential employers that you can apply your
knowledge in the workplace and have practical skills, you are required
to complete one year’s relevant work experience. You can gain your
practical experience before, during or after you complete your exams
Exemptions can be awarded from Foundation in Accountancy exams based
on qualifications held and work experience achieved (this relates to the
CAT Qualification only).
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