Foundation in Accountancy (FIA)
- Programs
- FIA (UK)
What is a Foundation in Accountancy (FIA)?
The Foundation in Accountancy (FIA) is a globally recognised entry-level qualification by ACCA (Association of Chartered Certified Accountants). It is designed for students who want to begin their career in accounting, finance, and business management with an internationally recognised certification.
FIA provides a flexible and affordable route to ACCA, allowing you to start at the right level based on your educational background.


Structure of the FIA Programme
The FIA consists of up to 7 computer-based exams, depending upon exemption, spread across three levels which can be completed over a period of 12 months:
- Introductory Certificate in Financial and Management Accounting (RQF Level 2)
- FA1 – Recording Financial Transactions
- MA1 – Management Information
- Intermediate Certificate in Financial and Management Accounting (RQF Level 3)
- FA2 – Maintaining Financial Records
- MA2 – Managing Costs and Finance
- Diploma in Accounting and Business (RQF Level 4)
- FBT – Foundations in Business and Technology
- FMA – Foundations in Management Accounting
- FFA – Foundations in Financial Accounting
Once completed, you are awarded the ACCA Diploma in Accounting and Business (RQF Level 4).
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FIA Entry Requirements
You can enrol in the FIA after completing:
- O’ Levels (minimum 3 passes)
- Matriculation (10 years school education)
- Intermediate
- A- Levels
This makes FIA one of the most accessible routes to a globally recognised ACCA qualification.


Exam Structure
- All exams are computer-based (CBEs)
- On-demand exams can be attempted any month of the year
- You can progress at your own pace
- Passing marks for each paper is 50%
Progression to ACCA
After completing the Foundation in Accountancy (FIA), you can:
- Directly join ACCA Qualification – Start from Applied Skills level depending on exemptions.
- Build Work Experience – FIA also helps you secure entry-level roles in accounting, bookkeeping, and finance.
🎯 FIA is not only a standalone qualification but also a gateway to ACCA.
Start your journey of FIA today at Apex IBF and take the first step towards becoming a globally recognised ACCA professional.








