Association of Chartered Certified Accountant

ACCA Programme Overview

Foundations in Accountancy

ACCA's Foundations in Accountancy is an entry-level suite of awards, including certificates, diplomas and a revised Certified Accounting Technician (CAT) Qualification.

It contains the following qualifications:

  • Introductory Certificate in Financial and Management Accounting
  • Intermediate Certificate in Financial and Management Accounting
  • Diploma in Accounting and Business


Foundations in Accountancy provides flexible entry points with certification awarded at each level as well giving students the flexibility to progress onto the ACCA Qualification after completion of the Intermediate Certificate in Financial Management and Accounting.

High school graduates, mature students and working professionals with no formal academic qualification can undertake any course* within Foundations in Accountancy.

Students will be assessed to assist in determining the most appropriate level at which they should start. Additionally, ACCA has developed optional self-check modules in English and math to aid prospective students in gauging their general level of ability in English and math. These self-check modules are optional to complete, free of charge and can be accessed from the ACCA website www.accaglobal.com 

Introductory Certificate in Financial and Management Accounting

This certificate is suitable for anyone looking to do an introductory qualification in accounting and finance. This includes senior high school leavers, people already working in accounts support roles as well as current high school students enrolled in a business class. Previous academic qualifications are not required.

  CURRICULUM

  • Recording Financial Transactions
  • Management Information
  • Foundations in Professionalism (Online Module)

Intermediate Certificate in Financial and Management Accounting

This certificate is suitable for anyone looking to do an introductory qualification in accounting and finance. This includes school leavers or those already working in accounts support roles. No previous academic qualifications are required to study for this qualification. However, you may wish to complete ACCA's Introductory Certificate in Financial and Management Accounting before attempting the intermediate certificate.

  CURRICULUM

  • Maintaining Financial Records
  • Managing Costs and Finance
  • Foundations in Professionalism**


**EXEMPTION: If one has already completed this module to gain the Introductory Certificate in Financial and Management Accounting, one is not required to complete this a second time.

Diploma in Accounting and Business

This diploma is suitable for anyone looking to do an introductory qualification in accounting and finance. The ability level is broadly equivalent to the first year of a degree programme. If one does not possess previous academic qualifications, it is suggested that they complete the ACCA's Introductory Certificate and/or the Intermediate Certificate in Financial and Management Accounting before attempting the diploma. This diploma represents the first three exams of the ACCA Qualification.

  CURRICULUM

  • Accountant in Business
  • Management Accounting
  • Financial Accounting
  • Foundations in Professionalism**


**EXEMPTION: If one has already completed this module one does not have to complete it again.

ACCA Qualification

ACCA is one option if you want to work in the accounting profession. If you do not have the minimum qualifications of a bachelor’s degree, you should register for one or more of the introductory level qualifications (see Foundations in Accountancy pg. 114). You can study for the ACCA Qualification after you have completed the Diploma in Accounting and Business, but you may wish to complete ACCA's Introductory Certificate and/or the Intermediate Certificate in Financial and Management Accounting before attempting the Diploma.

  CURRICULUM✧

Fundamentals papers

  • Accountant in Business (F1/FAB)
  • Management Accounting (F2/FMA)
  • Financial Accounting (F3/FFA)
  • Corporate and Business Law (F4)
  • Performance Management (F5)
  • Taxation (F6)
  • Financial Reporting (F7)
  • Audit and Assurance (F8)
  • Financial Management (F9)


Professional papers

  • Governance, Risk and Ethics (P1)
  • Corporate Reporting (P2)
  • Business Analysis (P3)
  • Advanced Financial Management (P4)
  • Advanced Performance Management (P5)
  • Advanced Taxation (P6)
  • Advanced Audit and Assurance (P7)


EXEMPTION:
*If one has already completed this module one does not have to complete it again.
✧Individuals with Accounting or Business degrees may be eligible for exemptions.