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Foundations in Accountancy
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What is FIA?

'Foundations in Accountancy' is a new suite of awards from the Association of Certified Chartered Accountants (ACCA).

The FIA awards include Introductory & Intermediate Certificates, a Diploma and a revised Certificated Accounting Technician (CAT) qualification. These awards begin at GCSE level and progress up to the equivalents of the first year of a bachelor's degree. In comparison, the ACCA qualification begins at first year degree level and progresses to masters degree level.

Students can start at any point under the FIA pathway, so you could choose to start at either a Certificate or the Diploma.  In order to be awarded the CAT qualification, you must complete 9 papers i.e. the Introductory Certificate, the Intermediate Certificate, the Diploma and two optional CAT papers. All students must complete the online module 'Foundations in Professionalism'.

Foundations in Accountancy Structure

Introductory Certificate in Financial & Management Accounting

FA1 Recording Financial Transactions
MA1 Management Information

Intermediate Certificate in Financial & Management Accounting

FA2 Maintaining Financial Records
MA2 Managing Costs & Finance

Diploma in Accounting and Business

FAB Accountant in Business
FMA Management Accounting
FFA Financial Accounting

Certified Accounting Technician (CAT) Qualification*

FTX Foundations in Taxation
FFM Foundations in Financial Management
FAU Foundations in Audit

* CAT students will also need 1 year's relevant practical experience.

Paper based exams take place in June and December each year, and computer based exams can be taken at any time. Computer based exams will be available for all papers except the CAT options.

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What is FIA?