Foundations In Accountancy (FIA)


Whether you wish to start a career in finance, gain recognition for the wealth of skills and experience you have already achieved, or want accelerated progression to the ACCA Professional Scheme and a more senior position in accountancy, ACCA's Foundations in Accountancy (FIA) Scheme will help you towards your career of choice.

Foundations in Accountancy consists of a suite of awards, including certificates, diplomas and a revised Certified Accounting Technician (CAT) qualification.

It is internationally recognized and highly regarded leading to a challenging and rewarding career. FIA is designed to equip you with all the necessary technical skills and knowledge required to fulfill an accounting role to technician level.

Should you wish to pursue your career further, completion of the FIA Scheme exempts you from ACCA Fundamentals Level papers F1, F2 and F3. ACCA’s unique partnership with Oxford Brookes University allows you to obtain a BSc (Hons) degree in Applied Accounting upon completion of Fundamentals Level of the ACCA Professional Scheme examination. Passing the Professional Level examination and gaining three years' relevant practical experience will lead to ACCA membership. Lifelong learning continues beyond membership through our portfolio of continuing professional development opportunities, including a bespoke MBA and a range of additional diplomas and certificates.

Eligibility & Exemptions
Foundations in Accountancy offers you various entry points, allowing maximum flexibility for prospective students to select the most appropriate entry route and progression to additional qualifications, based on their previous qualifications, experience and future career aspirations.

There is no age restriction to register and no formal academic qualifications required.
Preferably O-levels, Intermediate or Matriculation.
Holders of certain qualifications such as GCE (Advanced Level) may receive exemptions from some of the papers. For details, refer to accaglobal


Examination Structure
The FIA qualification consists of flexible awards focused on the core skills of financial accounting and management accounting; and the wider role of the accountant in business at higher levels.

 MATHS self-check online module
 ENGLISH self-check online module
 Foundations In Professionalism
 Professionalism and Ethics online module to be completed once
 Introductory Certificate in Financial and Management Accounting
 Foundations In Professionalism + 2 exams (FA1 and MA1)
 *FA1   Recording Financial Transactions
 *MA1   Management Information
 Intermediate Certificate in Financial and Management Accounting
 Foundations In Professionalism + 2 exams (FA2 and MA2)
 *FA2   Maintaining Financial Records
 *MA2   Managing Costs and Finance
 Diploma in Accounting and Business
 Foundations In Professionalism + 3 exams (FAB, FMA, FFA)
 *FAB   Accountant in Business
 *FMA   Management Accounting
 *FFA   Financial Accounting
 Certified Accounting Technician (CAT)
 FA1,MA1,FA2,MA2 +  Diploma in Accounting and Business + two from three options exams + 1 years' relevant practical experience
Please note the experience requirement can be used to claim exemption from the Introductory and Intermediate certificates.
 FTX   Foundations in Taxation
 FFM   Foundations in Financial Management
 FAU   Foundations in Audit
* denotes Computer-Based Exams.

Examination Rules
You can choose to sit either paper-based exams in June and December or on-demand Computer Based Exams (CBE) whichever suits you best. CBE are currently available for the first seven papers of FIA(UK) FA1, MA1, FA2, MA2, FFA, FMA, FAB (not the options papers) and, for ACCA paper F1 to F3.

Computer Based Examination offers you:

- Flexibility - You are not restricted to June and December paper-based examination

  sessions as you can sit CBE at any time of the year. CBE also offers flexibility for

  re-sits, which you can take at any time. There is no restriction on the number of

  times you can re-sit the Computer Based Exams.
- Instant Feedback - Your result is displayed on the computer screen at the end of

  the examination.
Manual Examinations can be attempted twice a year in June and December Sessions respectively.

There is no restriction to the number of exams you may attempt, allowing you to choose to sit as many or as few papers as you like at each exam session. However, it is recommended to attempt a maximum of four papers in each session.

The pass marks are 55% in Introductory Level50% in Intermediate Level and 50% in Advanced Level.

Papers can be attempted in any order to suit your study needs, although numerical order is recommended.


To become a qualified Certified Accounting Technician and use the letters CAT after your name, you must demonstrate that, in addition to passing the examinations, you have obtained at least one year's relevant supervised work experience, which satisfies ACCA's 10 units of competence, including:

- 3 Mandatory units of competence
- A minimum of 7 other units of competence

With the choice of distance learning, face-to-face or self study, the practical experience is ideally suited to those who are keen to progress their careers while maintaining a manageable work-study balance. Experience can be gained either before, during orafter the examinations in any of the following employment sectors:

- Corporate sector
- Public sector or
- Public practice

This means that applicants who have gained relevant experience prior to registration can make use of this to meet the qualification requirements. Your practical experience must be documented in ACCA's Technician Training Record (TTR), which is sent to you upon registration. The forms which you and your supervisor(s) need to complete are included in a separate booklet.


Fee structure

Payable to 
No. of Papers (AED) CBE (AED)* Written Exams 
Payable to
PMTC Global
Registration Fee
(one time)
- 500 - - Registration Fee 
(one time)
Introductory Certificate (per paper) 2 - 500 48 - 1750
Intermediate Certificate (per paper) 2 - 500 48 - 1750
Diploma In Accounting & Business (per paper) 3 - 600 69 Diploma In Accounting & Business (per paper) 1750
Individual Certificate Option Papers (per paper) 3 - - 69 Individual Certificate Option Papers (per paper) 1750
Annual Subscription Fee (payable on Jan 1) - 79 - - - -
* Subject to change without prior notice.
The written exam fee mentioned above, is the standard fee per paper by ACCA. Early and Late fee can be consulted from ACCA website.


On registration, you will receive CAT registration card, your CAT welcome pack that contains all the information you need. You will also receive monthly copies of Student Accountant which contains important information on exams, technical articles, news, reviews and other essential information. And if ACCA has your e-mail address, we can send you an electronic version of the magazine too. In addition to this, ACCA provides a number of online resources to help you with your studies, including:

- Past Papers: to prepare you for the types of questions you might face
- Syllabus and Study Guides: to help you plan your study and to provide detailed

  information on what could be assessed in any examination session
- Technical Articles: on key examinable topics to support your study
  Reading lists
- Information and Resources for your Training Requirements
  Project Resources

Simply refer to ACCA Global to find the resources you need.



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