Foundation Diploma in Accounting and Business

Foundation Diploma of ACCA enables students to get supplementary certificates and diplomas in addition to the Certified Accounting Technician (CAT) qualification. It is designed to equip the students with all the necessary technical skills and basic knowledge required to fulfill an ethical support role in accountancy.

Entry Requirements

The Foundation Diploma offers very flexible entry routes. Generally we take students who have achieved any of the following qualifications:

  • Intermediate (Pre-Medical, Pre-Engineering, Commerce or Arts). Exemptions are available to Intermediate Commerce students on the basis of their grades in relevant subjects
  • Matric
  • O’ Levels (with minimum 3 subjects)


CAT syllabus is designed in such a way that on completion of FD exams students are expected to have core skills of Financial and Management Accounting and ready to perform their duties as a support accounting role with complete responsibility and professionalism. Students have the option to continue for CAT certification after completing Foundation Diploma in Accounting and Business or transfer to ACCA Skill modules.

Introductory Certificate in Financial & Management Accounting

FA1 Recording Financial Transactions
MA1 Management Information

Intermediate Certificate in Financial & Management Accounting

FA2 Managing Financial Records
MA2 Managing Costs and Finances

Diploma in Accounting and Business

FAB Accountant in Business
FFA Financial Accounting
FMA Management Accounting

On completion of these examinations, students will have two options

  1. Transfer to ACCA Skill Modules
  2. Continue to complete Certified Accounting Qualification

Students who complete the Foundation Diploma, have the option to take a transfer to ACCA or continue to complete CAT qualification by taking any 2 of the following exams:

(Any 2 out of 3)
FTX Foundations in Taxation
FFM Foundations in Financial Management
FAU Foundations in Audit

Practical Experience Requirements (PER)

The Certified Accounting Technician (CAT) qualification will prepare you for a challenging career in a support role as professional accountant. For membership as an ACCA Technician, students are required to complete one-year relevant practical experience and Foundation in Professional module.

Foundations in Professionalism

Foundations in Professionalism is an online interactive module that is designed to understand the meaning and importance of professionalism and ethics in the profession. This module has to be completed before or after completing CAT exams.

Computer Based Exams are available every month for all Foundation Diploma, CAT, Knowledge module of ACCA and one paper of Skill module (i.e Corporate and Business Law). This allows students rapid progress towards completing their ACCA, FD or CAT qualifications.

The CBEs for the Fundamental Level exams are also available but these are held in fixed exams schedule in March, June, September and December only.

Contact ACCA

110 Queen Street, G1 3BX, Glasgow, UK
Tel: 44 141 582 2000, 9221-111-275-275

Ms. Afshan Nasif (ACCA)

Tel: (9221) 34194027 & 29 / Mobile: 92-349-4416491